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Don’t Miss The Hit- Checklist For Filing Form GST REG- 01

Another chance for Business Entities, Individuals to join the biggest tax reform i.e. GST by enrolling themselves under GST regime and comes finally under the GST Tax bracket. From June 25, 2017, windows are open for fresh registration, migration, GSTP, TDS, e- commerce operators (TCS).

In this write- up, Checklist for registration under GST are being covered

Introduction

Section 22 of CGST deals with the persons who are required to be registered under GST. It says, Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees:

Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.

As per section 23 of CGST, following persons are not required to be registered under GST:

– any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;

– an agriculturist, to the extent of supply of produce out of cultivation of land.

Compulsory Registration in certain cases (Section24):

(i) persons making any inter-State taxable supply;

(ii) casual taxable persons making taxable supply;

(iii) persons who are required to pay tax under reverse charge;

(iv) person who are required to pay tax under sub-section (5) of section 9;

(v) non-resident taxable persons making taxable supply;

(vi) persons who are required to deduct tax under section 51, whether or not separately registered under this Act;

(vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;

(viii) Input Service Distributor, whether or not separately registered under this Act;

(ix) persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52;

(x) every electronic commerce operator;

(xi) every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person; and

(xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council.

Checklist- Documents required & Points to be considered in case of Individual

Following are the list of required documents and points to be considered while registration for INDIVIDUAL:

ALL DOCUMENTS IN ORIGINAL

1. Passport Size Photo

2. Active E- mail ID

3. Current Mobile No.

4. PAN card of the Individual

5. Aadhar Card of the Individual

6. ID proof of the individual: Passport/ Voter ID card/ Driving licence

7. Address proof of the office premises(Any 2): Electricity Bill/ Landline Telephone bill, Municipal Tax (Vera Bill) copy, rent/ Lease agreement (in case premises are rented), consent letter (in case premises of relatives). Any Certificate or Record from Government Dept

8. Address proof of Residence of Individual (Any 2): – Electricity Bill/ Landline Telephone Bill, Municipal Tax (Vera Bill) Copy, rent/ Lease agreement (in case premises are rented), consent letter (in case premises of relatives). Any Certificate or Record from Government Dept

9. Business Proof: Gumasta Dhara Licence (Registration certificate)/ SSI Licence

10. Cancelled cheque of Bank account showing name of account holder. MICR code, IFSC code & Bank branch details

11. First page of Pass Book OR Bank Statement

12. Digital signature of Authorized signatory

13. Authority Letter

Please note:

– PIN would be sent to the E- mail ID and Mobile Number given which is to be given to us for verification, so please ensure that you have updated your mobile number in your Aadhar.

– The Validation process would take three working days and if no error is found, Registration certificate will be issued.

Other than Individual:

Section Type of document required (for every section, any one)
Constitution of Business – Partnership Deed

– Registration Certificate

Principal place of Business – MOA & AOA

– Bye- Laws of Society

– Tax Paid Receipt

– Municipal Khata Copy

– Electricity Bill

– Rent/ Lease agreement

– Consent Letter

– Any other Certificate/ document issued by Government

– Any other Certificate or record from Govt. deptt.

– Bank Statement

Details of authorized signatory – Letter of Authorisation

– Copy of Resolution passed by Board of Director/ Managing Committee

Details of Bank Accounts – First page of Pass Book

– Bank Statement

Photo – Photo
Others – Any other document

– Any supporting document

Hope this information will help you in your Professional endeavors. For further assistance/query, feel free to write to us.

Author: C S Ekta Maheshwari is the Author of this article and is Company Secretary by profession. The Author can be reached at csektamaheshwari14@gmail.com

Disclaimer: The entire contents of this article is solely for information purpose and have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation.. It doesn’t constitute professional advice or a formal recommendation. The author has undertook utmost care to disseminate the true and correct view and doesn’t accept liability for any errors or omissions. You are kindly requested to verify & confirm the updates from the genuine sources before acting on any of the information’s provided herein above.

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10 responses to “Don’t Miss The Hit- Checklist For Filing Form GST REG- 01”

  1. shankar gowda itagi says:

    HI MADAM
    My name is Shankar
    I have received the Provisional ID and password from the Department and now try enroll and Migrate to GST. when I open the GST.GOV.IN I am unable to find the details to Enroll
    kindly suggest Madam

  2. Manohar lal mehta says:

    My business place is b.c.road burdwan and i got provisional id numbed nou my business will be change of address i,e birhata burdwan then may i change my address in my portal ?

  3. N> Gopala rao says:

    Generally Aadhar cards do not contain Individual mobile numbers. Is it mandatory to update with mobile number for Individual registration purpose ?

  4. Raghav says:

    I am facing problem regarding New Registeration for GST Number.
    I want to start business in the name of HUF. Since HUF PAN has HUF as follows
    ie ABC (HUF) the problem is that GST Portal Doesnot allow bracket. and when i enter name without Bracket it says name doesnot match with CBDT Portal.
    Please suggest since GST helpline is not reachable and i am not able to get reply for email

  5. SANTOSH PRASAD says:

    Earlier we are working as a security service / guard supply in Delhi, Haryan and UP. Our Service tax no registered in UP – GZB. My question is whether we take GST for both state. Can we now register our company with new PAN card holder or not.

  6. kaushik says:

    one small observation. The threshold turnover should be 20 lakhs and not 25 lakhs.

  7. K V R MURTHY says:

    thanks a lot for valuable information

    please give explanation in the following activity:

    one of my client has been running a nursery business ie., supply and arrangements to corporate offices and also made sales

    whether the above was exempt from GST if taxable how to treat it

  8. vedaant says:

    GST is too cumbersome and comlicated for small businessmen.simlify it and keep only one slab say 10% for all commodities all over india.also require only one return anually rather than monthly returns.educate all in digital transactions and provide free internet connections to all small businessmen.govt must invest rather than earn.cut down no.of ministers and other expenses to save.simlify,simlify and simlify for better compliance please.views are strictly personal.

  9. Ashish says:

    Hi my name is Ashish
    What are the documents required for a company already migrated for registration as ISD?

  10. PRAVIN ARSUL says:

    R/M,
    When I can register a voluntary enrolment of GST?

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