GST Registration

In the GST Regime, a business whose turnover exceeds Rs. 20 lakhs (Rs 10 lakhs for NE and hill states) is required to register as a normal taxable person. This process of registration is called GST registration.

For certain businesses, registration under GST is mandatory. If the organization carries on business without registering under GST, it will be an offence under GST and heavy penalties will apply.

GST registration usually takes between 2-6 working days.

Applicability to Register in GST:

Individuals registered under the Pre-GST law (i.e., Excise, VAT, Service Tax etc.)

• Businesses with turnover above the threshold limit of Rs. 20 Lakhs (Rs. 10 Lakhs for North-Eastern States, J&K, Himachal Pradesh and Uttarakhand)
• Casual taxable person / Non-Resident taxable person
• Agents of a supplier & Input service distributor
• Those paying tax under the reverse charge mechanism
• Person who supplies via e-commerce aggregator
• Every e-commerce aggregator
• Person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person

Procedure to Register in GST:

Step 1 – Go to GST portal. Click on Register Now under Taxpayers (Normal)

Step 2 – Enter the following details in Part A –

• Select New Registration
• In the drop-down under I am a – select Taxpayer
• Select State and District from the drop down
• Enter the Name of Business and PAN of the business
• Key in the Email Address and Mobile Number. The registered email id and mobile number will receive the OTPs.
• Click on Proceed

Step 3 – Enter the OTP received on the email and mobile. Click on Continue. If you have not received the OTP click on Resend OTP.

Step 4 – You will receive the Temporary Reference Number (TRN) now. This will also be sent to your email and mobile. Note down the TRN.

Step 5 – Once again go to GST portal. Click on register now.

 Step 6 – Select Temporary Reference Number (TRN). Enter the TRN and the captcha code and click on Proceed.

Step 7 – You will receive an OTP on the registered mobile and email. Enter the OTP and click on Proceed

Step 8 -You will see that the status of the application is shown as drafts. Click on edit Icon.

Step 9 – Part B has 10 sections. Fill in all the details and submit appropriate documents.

Here is the list of documents you need to keep handy while applying for GST registration–

• Photographs
• Constitution of the taxpayer
• Proof for the place of business
• Bank account details
• Authorization form

Step 10 – Once all the details are filled in go to the Verification page. Tick on the declaration and submit the application using any of the following ways –

• Companies must submit application using DSC
• Using e-Sign – OTP will be sent to Aadhaar registered number
• Using EVC – OTP will be sent to the registered mobile.

Step 11 – A success message is displayed and Application Reference Number (ARN) is sent to registered email and mobile.

You can check the ARN status for your registration by entering the ARN in GST Portal.

Documents Required for GST Registration:

• PAN of the Applicant
• Aadhaar card
• Proof of business registration or Incorporation certificate
• Identity and Address proof of Promoters/Director with Photographs
• Address proof of the place of business
• Bank Account statement/Cancelled cheque
• Digital Signature
• Letter of Authorization/Board Resolution for Authorized Signatory

Penalty for not registering under GST

An offender not paying tax or making short payments (genuine errors) has to pay a penalty of 10% of the tax amount due subject to a minimum of Rs.10,000.

The penalty will at 100% of the tax amount due when the offender has deliberately evaded paying taxes

Hope the information will assist you in your Professional endeavours. In case of any query / information, please do not hesitate to write back to us at [email protected].

Click here how to Track GST Registration Application Status

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