GST Registration Procedure Guide

  • Blog|GST & Customs|
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  • By Taxmann
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  • Last Updated on 29 January, 2021
The structure of GST stands on the foundation of the registration system, for it is a registered person who is liable to pay tax and who is eligible to avail the benefits of the input tax credit mechanism. A registered person can also collect GST from his recipients. An unregistered person is not taxed and is also kept outside the input tax credit mechanism.
 
The GST law gives a limited option to certain categories of persons to avoid registration and thus avoid the tax liability lawfully. However, if one falls within the reach of an extensive list of statutorily prescribed criteria requiring compulsory registration, the supplier must get registered.

Persons Liable for GST Registration – Section 22 of the CGST Act:

a) State or UTs: 

Every supplier of the goods or services or both needs to register in a State or a Union Territory, if his turnover exceeds Rs.20 lakhs.

b) Special Category States: 

In case of special category states namely AP, J&K, Assam, Nagaland, Mizoram, Sikkim, Uttarakhand, etc., the person shall be liable to be registered if his turnover exceeds Rs.10 lakhs.

c) Aggregate Turnover: 

Means aggregate value of all taxable supplies, exempt supplies, Exports, and inter-State supplies of persons having the same PAN but excludes taxes.

d) Registration: 

Any person who is registered before the appointed day i.e. 1st July 2017 is liable to be registered under the CGST Act.

e) Registration of Transferee or Successor: 

If a registered business by a taxable person is transferred to another person, then such a person, be it successor or a transferee, shall be liable to be registered under the Act.

f) Registration in case of amalgamation or demerger: 

A transfer due to sanction of a scheme or an arrangement for amalgamation or a demerger takes place of two or more companies in accordance with the order of the High Court or Tribunal, the transferee shall be liable to be registered.

Persons Not Liable to be Registered – Section 23 of the CGST Act:

  Following persons are not liable for registration:

a) Exempted Goods or Services: 

Any person who is engaged exclusively in supply of those goods or services which are wholly exempted from tax or are not liable to pay tax under CGST or under IGST Act.

b) An Agriculturist: 

For those supply only which is produced out of cultivation of land.

c) Notified Person:

Furthermore, the government on the recommendation of the GST council may issue notification & specify special category of persons who are not liable for registration.

Procedure for GST Registration:

a) Details to be furnished:

Before applying for registration process, person has to declare the following:

• PAN

• Mobile number

• E-mail address

• State or UT In Part A of FORM GST REG-01 on the Common Portal, either directly or through a Facilitation Centre notified by Commissioner.

b) Reference Number:

On successful verification of the PAN, mobile number and e-mail, a temporary reference number shall be generated and communicated to the applicant.

c) Application:

Using the reference number, the applicant shall electronically submit an application in Part B of FORM GST REG-01, duly signed or verified through electronic verification code (EVC), along with documents specified in the form. 

d) Specified Documents:

The following specified documents are required to be submitted along with the application:

A. Documents required for Private Limited Company, Public Company (limited company) / One Person Company (OPC):
 
i) Company documents
 
• PAN card of the company
• Registration Certificate of the company
• Memorandum of Association (MOA)/ Articles of Association (AOA)
• Copy of Bank Statement
• Declaration to comply with the provisions 
• Copy of Board resolution
 
ii) Director related documents
 
• PAN and ID proof of directors
 
iii) Registered Office documents
 
• Copy of electricity bill/ landline bill, water bill
• No objection certificate of the owner
• Rent agreement (in case premises are rented)
 
B. Documents required for Limited Liability Partnerships (LLPs):
 
i) LLP Documents
 
• PAN card of the LLP
• Registration Certificate of the LLP
• LLP Partnership agreement
• Copy of Bank Statement of the LLP
• Declaration to comply with the provisions 
• Copy of Board resolution
 
ii) Designated Partner related documents
 
• PAN and ID proof of designated partners
 
iii) Registered Office documents
 
• Copy of electricity bill, landline bill, water bill
• No objection certificate of the owner
• Rent agreement (in case premises are rented)
 
C. Documents required for Normal Partnerships
 
i) Partnership documents
 
• PAN card of the Partnership
• Partnership Deed
• Copy of Bank Statement
• Declaration to comply with the provisions
 
ii) Partner related documents
 
• PAN and ID proof of designated partners
 
iii) Registered Office documents
 
• Copy of electricity bill / landline bill, water bill
• No objection certificate of the owner
• Rent agreement (in case premises are rented)
• Documents required for Sole proprietorship / Individual
 
iv) Individual documents
 
• PAN card and ID proof of the individual
• Copy of Cancelled cheque or bank statement
• Declaration to comply with the provisions
 
v) Registered Office documents
 
• Copy of electricity bill/ landline bill, water bill
• No objection certificate of the owner
• Rent agreement ( in case premises are rented)
 
D. Acknowledgement:
 
On the receipt of an application, an acknowledgement shall be issued to the applicant in FORM GST REG-02.

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

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