GST is a tax that would be levied on all supplies except those which are specifically exempted or come under non-taxable supplies. Therefore, all the suppliers who are supplying taxable supplies would be required to abide by GST provisions and with India going Digital all the GST procedures are going to be online. Thus, if a taxable person is not used online system yet now he would be required to and for this the person may take the help of online tax preparer/FC but would remain responsible for all the details that are uploaded.

Over here we will be discussing how to get registered under the GST regime be it existing tax payer or new tax payer:-

  • Existing Taxable Person-They just have to validate the data which would be migrated to GST portal from the existing registration that they are holding except a few new columns which would be required to be filled.
  • New Taxable Person-They would be required to fill up all the information and upload all the required documents on the now GST portal.

1.Who all are required to get registered?

  • Existing Taxable Person, already registered under:

> Central Excise

> Service Tax

> State sales tax/VAT(except exclusive Liquor dealers)

> Entry Tax

> Luxury Tax

> Entertainment Tax

  • New Taxable Person

If a person supplies taxable supply of goods/services and his aggregate turnover during a financial year crosses 10lacs (and incase of NE states including Sikkim the limit is 5lacs)

  • Compulsory Registration

> Inter-State Suppliers

> Casual Taxable Person

> Reverse Charge

> Non-Resident Taxable Person

> TDS deductor u/s 37

> Agents

> Input Service Distributor

> Every Electronic Commerce Operator

> Aggregator

> Such other person as may be notified by Central Government /State Government on the recommendations of the Council

2. What are the steps to be followed by existing tax payer to migrate to GST?

Following are the steps to be followed by existing tax payer:-

  • Obtain provisional ID & password from the existing registered portal or by communicating in person to officer responsible under current tax law.
  • Login with provisional ID & password on gst.gov.inwhere you would be required to register your authorized email id & mobile number on which OTP would be sent on each separately to verify them.
  • The OTP is mandatory for creating new user ID & password
  • After creating the new user ID & password a provisional GST number will be allotted which would be reflecting on the dashboard
State Code PAN Entity Code BLANK Check Digit
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
  • Some of the details will be uploaded from the details as submitted by you in the existing tax law which cannot be edited such as Legal Name of the business/Pan of the business/State/Zone. A scanned copy of the constitution in jpeg/pdf of size 1MB.
  • Details of Proprietor/Partner/Managing & Whole Time Director/Karta as the case may be would be required to be filled. The name & DOB should match with the PAN card of the person. Photo of the person in jpeg format of size 100KB.
  • Then the details of Authorized Signatory in addition a scanned copy of board of resolution or letter evidencing appointment of such person in pdf/jpeg format size of 100KB. Maximum ten signatories are allowed and details of each to be separately filled.
  • Details of principle place of business such as address/contact details/Nature of premise and a scanned copy of proof of place of business in jpeg/pdf with size of 1MB
  • Details of additional place business from where he provides or receives any goods/services
  • Details of top 5 goods supplied as per HSN code. Similarly details of top 5 services provided as per accounting code.
  • Details of bank account such as account number and IFSC CODE. A copy of Bank Statement/Passbook for each bank with 500KB/100KB respectively.
  • After carefully filling the above details the form needs to be submitted using digital signature. In case of companies & LLP DSA is mandatory which needs to be verified before signing on GST portal through EM-signer and in all other cases the person needs to submit e-signing application linked with adhaar.
  • An ARN number will be generated within 15mins which is the last step of the application.
  • PAN is mandatory for getting registered under GST

3. How would new registrants apply?

New registrants would be required to apply for registration directly at GST common portal or to apply at the GST common portal with the help of Facilitation Center (FC).

  • Following documents would be mandated:-

> Proof of constitution of business

> Details of principle place of business

> Details of bank accounts

> Details of authorized signatory

> Photograph of Proprietor/Partnership firm(LLP)-Partners/HUF-Karta/Company-Director/Trust-Managing Trustee/AOP(boi)-Members/Local Body-CEO/Others-Person-in-charge

  • Fill in information as required in the form with compulsory marked with asterisk sign.
  • PAN would be mandatory in each and every case be it for North-eastern states.
  • The preliminary verification will be carried out at GST common portal.
  • The application form will be then passed to appropriate jurisdictional officer.
  • After verification applicant will be informed of the fact of grant/rejection.

4. What benefit would GST hold for the tax payers?

  • With paperless procedure being adopted it will minimize the hardship currently faced

> Record Keeping

> Time Saving

> Cost efficient

> Corruption

  • The cascading effect of multiple taxation will be removed with only one tax all over India making the products more competitive.
  • The multiple compliances due to over lapping of taxation will now be removed.
  • The complicated tax structures with numerous exemptions/abatement gets replaced and makes it cost efficient.
  • Increased protection from imports as GST provides for appropriate countervailing duty.
  • The transparent system of availing credit will lower the burden on an average industry dealer
  • Reduce tax litigations , thereby allowing entrepreneurs to focus more on business
  • It is expected to make the process for obtaining tax registration easy and online

Thus, GST implementation is a reform which will unite the economy towards a better system of trading as this will benefit not only the government in tax collection but also the business to grow smoothly with easy and transparent system holding all taxes in one fist. It is also expected to increase the foreign direct investment due to improvement in ease of doing business. Therefore, it is a win-win situation for all the personnel getting connected with the tax reform.

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  1. Ankur Singla says:

    I think there are some mistake in this article for which correction is mentioned below please check the same

    1. Threshold limiy for registration under Gst is 20 lakhs & for northern Eastern states with J&k, Himachal pardesh, utrakhand is 10 lakhs.

    2. Section for TDS deduction under GST is 46 & for TDS is 56.

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January 2022