GST Registration Process, Criteria & Fees | A Helpful Guide

“Need to know the complete GST Registration Process?”

Then Get all the Details in this helpful Guide covering GST Registration Process, Expert Help, Online Status Check & Eligibility. 

 

GST Registration Table of Contents
GST Registration Table of Contents

Introduction

GST (Goods and Services Tax) is the biggest tax reform in India initiated by our Prime Minister Narendra Modi. GST is an indirect tax reform which has replaced a large number of taxes that were being levied by the Indian government previously. The GST Act is almost 2 Years old now as it was passed 1st in the parliament on 29th of March, 2017 and came to effect from 1st of July, 2017. 

GST is simply the tax that the government takes on sales, purchases and services.

Also, it is important to note that it has been kept mandatory by the government of India to file GST if your business crosses the minimum threshold otherwise, you might be subject to the penalty which also will be covered in this helpful guide for GST Registration.

Efiling Income Tax Returns Free Online – A Helpful Guide on e filing ITR

Thus, Indian Customer Care will try to help you to manage easy flow through the entire GST Registration Process including key topics like Eligibility Criteria for GST Registration, GST registration status check, GST Registration Number, Certificate Download and many more. This will help you for easy GST Registration without the help of any agent or external agency that too completely follow but make sure to read the article till the end.

 


Eligibility Criteria for GST Registration Process

 

Eligibility Criteria for GST Registration
Eligibility Criteria for GST Registration

 

Before we begin with the Step by Step Guide on GST Registration Process in India, it is important to understand if you or your business is eligible for GST Registration.

Eligibility Criteria Explanation
1.     Turnover ·        For Major States of India Annual Turnover should be more than 20 Lakhs.

·        For Special States the Annual Turnover has to be bought down to 10 Lakhs.

(Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand)

 

2.     E-commerce All the e-commerce sellers (Amazon, eBay, Flipkart) of India involved in sales or purchase of goods are required to apply for GST Registration regardless of the turnover criteria mentioned above.
3.     Existing Taxpayers All the existing taxpayers have been provided with the provisional ID and password for GST migration. These include businesses having service tax, VAT or central excise registration.
4.     Unintended Taxpayers These are those people who are not involved in regular sales or purchase of goods and services. E.g. Small Fireworks Shop During Diwali etc.
5.     Inter-State Supply All the businesses need to compulsorily register under GST if they supply goods or services from 1 state of India to another regardless of their annual turnover criteria.

 


Application Fees for GST Registration Process

 

Since you have reached this section of the article I assume that you meet any of the above 5 eligibility criteria and thus it is important for us to tell you the amount which you might need while completing the registration process for your business.

Read: Top 10 Ecommerce Companies of India in 2019 

Application Fees  Rs 0
Online Application Signature

·        Aadhar Based OTP or

·        Class 2 Digital Signature

Rs 1000 (Approximately)
Hiring Professional Subject to Change
Total Application Fees for GST Registration Rs 1000

 


Document List for GST Registration Process

 

Document List for GST Registration Process
Document List for GST Registration Process

 

Now, before we jump into the Helpful Guide for GST Registration Process, I want you to make note of the documents mentioned below for smooth process flow and easy GST Registration.

Read: PF Withdrawal: The Ultimate Guide for EPF Withdrawal Procedure

 

Type of Business Document List for GST Registration
1.     Individual or Sole Proprietorship §  Pan Card, Aadhar Card and Passport Size Photograph.

§  Bank Statement or any cancelled Cheque under Bank Account Details

§  Copy of electricity bill/water bill/landline bill/ property tax receipt/a copy of the municipal committee

§  Rent Agreement and No Objection Certificate (NOC) from your owner.

2.     Partnership Deed or LLP Agreement §  Pan Card, Aadhar Card and Passport Size Photograph.

§  Bank Statement or any cancelled Cheque under Bank Account Details.

§  Address Proof of all the business locations along with NOC from the owner if the property is rented.

§  For LLP Registration Certificate of the LLP, Copy of board resolution, Appointment Proof of authorized signatory- letter of authorization.

3.     One Person or Private Limited or Public Limited Company §  Pan Card, Aadhar Card and Passport Size Photograph of all the company’s directors.

§  Company’s PAN Card.

§  Certificate of Registration, MOA (Memorandum of Association) /AOA (Articles of Association)

§  Bank Statement or any cancelled Cheque under Bank Account Details.

§  Address Proof of all the business locations along with NOC from the owner if the property is rented.

§  Appointment Proof of authorized signatory- letter of authorization.

4.     Hindu Undivided Family (HUF) §  Pan Card, Aadhar Card and Passport Size Photograph of HUF.

§  Bank Statement or any cancelled Cheque under Bank Account Details.

§  Address Proof of all the business locations along with NOC from the owner if the property is rented.

 

5.     Society, Trust or Clubs §  Pan Card, Aadhar Card and Passport Size Photograph of all trust members.

§  Registration Certificate.

§  Bank Statement or any cancelled Cheque under Bank Account Details.

§  Address Proof of all the business locations along with NOC from the owner if the property is rented.

§  Appointment Proof of authorized signatory- letter of authorization.

 

 


GST Registration Process – A Helpful Guide

 

Read this Step by Step Guide on GST Registration process and follow the same steps for GST Registration for free.

 

Step 1: Login to GST Portal and Click on Register Now

 

Visit the GST Official Portal and Tap on Services Menu. Under its Select Registration and then go for New Registration.

 

GST Registration Portal
GST Registration Portal

 

Step 2: Enter the Details by Selecting on New Registration button

 

Enter the following Details;

  1. Name, Type of Business etc.
  2. PAN Details, Email ID and other personal details like the mobile number.
GST Registration Portal for New Registration
GST Registration Portal for New Registration

 

Step 3: Enter the OTP received on the Registered Mobile Number

 

In case, you have not received the OTP, click on Resend OTP and wait for some time for the OTP to come to your mobile number.

 

Step 4: You will receive a Temporary Reference Number (TRN)

 

TRN will be sent to both your registered Email Id and mobile number. Please make a note of it as it will be highly useful in the upcoming steps for GST Registration process.

 

GST Registration TRN Number
GST Registration TRN Number

 

Step 5: Again Login to GST Portal and Select Register Now

 

But this time instead of the New Registration button choose Temporary Reference Number button and enter the details and click “Proceed”.

  1. TRN
  2. Captcha Code for Security

 

GST Registration TRN Details
GST Registration TRN Details

 

Step 6: OTP on Registered Mobile Number and Email ID

 

Enter the OTP that you will receive via the registered mobile number or the Email ID for successful GST Registration.

 

Step 7: Application Status Under Drafts

 

Under My Saved Applications tab, you will be able to see the Status of the Application as drafts. Click on the Edit Icon next to it and fill in your details like;

  1. Photographs
  2. Constitution of the taxpayer
  3. Proof for the place of business
  4. Bank account details
  5. Authorization form

 

GST Registration Application Status
GST Registration Application Status

 

Step 8: Application Verification & Submission

 

Fill in all the details and go to the Verification tab and tick mark the Declaration to “Submit” the application. You can submit the application using either of the following 3 ways mentioned below;

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

 

Step 9: Application Reference Number (ARN)

 

A success message will be displayed to your screen and you will receive Application Reference Number (ARN) via the Registered Mobile Number and Email ID.

 

GST Registration Verification & Submission
GST Registration Verification & Submission

 

Step 10: Application Status Check

 

Under Services Menu click on Registration and the Application Status. You will be landed on a new page. Enter your Application Reference Number (ARN) and click on Search to check the Status of the Application.

 

GST Registration Track Application
GST Registration Track Application

 


All Important Dates for GST Registration Process

 

It is important for you to make a note of all the dates for GST Registration. I suggest you bookmark this page as it will help you remember the dates from time to time. Also, make sure to complete the process of GST Registration before the last date to avoid any penalty.

Note: In case you fail to apply for GST Registration then you are subject to 10% penalty on the total taxable amount or minimum of Rs 10000 as per guidelines are given by the Government of India. Fine will be taken on 100% of your taxable amount.

 

Return Due Date Persons Required to File
GSTR-1 10th of Every Month All Registered Persons.
GSTR-2 15th of Every Month All Registered Persons.
GSTR-3 20th of Every Month All Registered Persons.
GSTR-4 18th of April, July, October and January Persons Registered Under Composition Scheme.
GSTR-5 20th of Every Month and within 7 days after the expiry of registration Non-Resident Taxable Persons.
GSTR-6 13th of every month Input Service Distributor.
GSTR-7 10th of every month Authorities Deducting Tax Source.
GSTR-8 10th of every month Ecommerce Operators.
GSTR-9 31st December of next financial year Registered Persons.
GSTR-10 Within 3 months of cancellation of GST registration Registered Persons with surrendered or cancelled GST Registration.

 


Importance of GST Registration Number

 

GST Registration number is an identification number assigned to each GST Applicant. This 15-digit number is completely based on your PAN Card number and the State Code. The initial 2 digits represent the State Code while the remaining 10 depicts the PAN Card Number of the applicant and only one digit represents the entity code like Partnership, Sole Proprietorship etc., one digit is left blank while the last one represents the check digit. All businesses that successfully register under GST are assigned a unique Goods and Services Tax Identification Number also known as GSTIN.

Note it is mandatory to have GST Registration number if you fall into one of the following cases;

  1. If your sales of goods and services have an expected turnover of more than 20 lakhs per annum. E.g. If you selling goods and services in Karnataka and have an aggregate yearly turnover of more than 20 lakhs.
  2. If you are selling goods and services outside the state and have an expected aggregate turnover of fewer than 20 lakhs. E.g. Selling goods or services from Karnataka to Delhi with an aggregate yearly turnover of 10 lakhs then you need to have the GST Number.
  3. If you are involved in any of the digital or E-commerce Business, then you need to have GST Registration Number.
  4. If you are a manufacturer or a trader and your supplies are registered under GSTIN then you will be charging GST on the purchase or sale of goods and thus, you need to have your GST Number.
  5. For starting E-commerce or Digital Businesses you need to have the GSTIN Number, compulsorily.

 


Benefits of GST Registration

 

If you are thinking that this Goods and Services Tax System is really complex and confusing, then let me tell you why this is so important for us. Below is the list of some of the important yet core benefits of GST Registration Process.

 

  1. Multi-Tax Elimination: Before GST system there were more than 20 indirect taxes that were existing causing lot of price fluctuations. With GST as the single system for indirect tax collection, this multi-tax system has been eliminated for GST Registration.

 

  1. Money Savings: GST has helped the common man like us to save a lot of money as it has significantly reduced unimportant price hikes due to unavoidable in between taxes for GST Registration.

 

  1. One Country One Tax: India Ranks on 100th position for Ease of Doing Business, all thanks to the GST Policy which is a significant contributor to this ranking.

 

  1. Higher Employment Opportunities: As the inclusion of GST has reduced the overall price of many goods & services. This reduced price leads to higher demand which in turn require higher supply. The higher supply will thus help in generating more employment for GST Registration.

 

  1. GDP Growth: The Gross Domestic Product is expected to rise up to 2% due to the inclusion of GST. This growth hike is expected because the high demand will lead to high operations which in turn will help in the GDP growth of the country.

 

  1. Improvement in System Efficiency: One Tax One Nation will bring in a lot of efficiency in the already existing system and thus will lead to improvement in the system efficiency of the nation.

 

  1. Higher Competitiveness: Low Prices and Increased Demand for goods and services will develop high competitiveness between the firms which will give huge scope to innovation and process efficiency.

 

  1. Higher Revenues: Almost 20 indirect taxes have been replaced by the goods and services tax of India. Thus, the increased in the demand for goods and services will, in turn, lead to an increase in the revenues for both the State and the Central Governments of India for GST Registration.

 

Type of Business Benefits from GST Registration
1.     Normal Registered Business §  Take input tax credits.

§  Make inter-state sales without any external restrictions.

 

2.     Composition Dealers §  High working capital.

§  Limited tax liability.

§  Limited Compliance.

 

3.     Businesses with turnover less than 20 Lakhs §  Take input tax credits.

§  Make inter-state sales without any external restrictions.

§  E-commerce Website Registration.

§  Higher competitive advantage in the industry.

 


GST Registration Process for Migration

 

GST Migration facility is available only for those existing taxpayers that are registered under VAT/CST or TIN or Service Tax for GST Registration. This gives them the leverage to use their already existing Service Tax Number or TIN Number to convert it into GSTIN. To effectively manage your GST Migration, you need to get hold of the following documents;

  1. Existing Login Credentials of your Service Tax or TIN.
  2. Provisional Credentials of the New GST Portal with User Id and Password.

 

Step by Step Guide for GST Migration

 

Step 1: Login into your State or Central Service Tax Portal.

Step 2: Get its provisional ID and Password.

Step 3: Login to the GST Portal and attain your provisional User ID and Password.

Step 4: Upload all the necessary details such as bank details, business details along with the promoter details.

Step 5: Verify with Digital Signature or Aadhaar EVC.

That is, it, Job Done…!!

 

Under GST Registration online, if you wish to transfer your Service tax number into GST Number then you need to follow the below steps;

  1. Login to Central Board of Excise and Customs
  2. Generate the provisional id and password.
  3. Generate new User ID and Password from the GST Official portal.
  4. Upload all the necessary details such as bank details, business details along with the promoter details.
  5. Verify with Digital Signature or Aadhaar EVC.

 


FAQs Regarding GST Registration Process

 

Question1: What is Composition Scheme and how can I register for it?

Solution 1: This scheme has been introduced under GST Registration to lessen the burden of small taxpayers. Some of its features include;

  1. File summarized returns on a quarterly basis instead of multiple monthly returns.
  2. Pay tax only to a maximum of 2% for manufacturers, 5% for restaurant service sector and 1% for other suppliers.
  3. Cannot collect any tax from or issue a tax invoice to customers.
  4. Cannot avail input tax credit.

To apply for the composition scheme to need to fill an online application form. The following are the categories in which the tax players can be differentiated;

 

Taxpayers Category Features for GST Registration
1.     Migrated Tax Payers Taxpayers having a provisional certificate can fill up Form GST CMP-01 and further details in Form GST CMP-03 within 30 days after 1st July 2019.

 

2.     New Taxpayers Form GST REG-01 and fill up the composite form.

 

3.     Existing Tax Payers Form CMP-02 to opt for Composition Scheme at least 7 days prior to the commencement of financial year for Composite form registration.

 

 

The eligibility for this is given below;

  1. Limited to the intra-state supply of goods and services.
  2. Does not supply goods that are not under tax policy.
  3. The annual turnover of 75 lakhs in the previous year.
  4. Not involved with e-commerce aggregators.
  5. Not a manufacturer of Pan Masala, Tabaco or Ice cream.

 

Question 2: Who is a Casual Taxable Person?

Solution 2: Casual taxable person is the person who has registered his business from one address but seeks supplies of good or services from some other state where he/she is not registered. Then such a person is called Casual Taxable Person (for GST Registration).

 

Question 3: Who is a Non-resident Taxable Person?

Solution 3: A non-resident taxable person is someone who is not a resident of India and occasionally wants to affect supplies from any of the Indian states. Then such a person needs to apply separately for GST Registration in India.

 

Question 4: How is the GST Registration process done for Casual Taxable Person and the Non-resident Taxable Person?

Solution 4: Both the above category people need to apply for the registration at least 5 days prior to the supply of goods or services. The permission is applicable for a period of 90 days which could be extended further based on the demand for GST Registration.

 

Question 5: Who is an Input Service Distributor (ISD)?

Solution 5: It is like a head office that receives the tax invoices of input services and then further distributes the credit of tax paid by it to its units proportionately. The ISD registration is different from the normal registration for the taxpayer and thus it is important to understand the differences between the two under GST registration.

 

Question 6: When should a business apply for multiple GST Registrations?

Solution 6: On the off chance that business works from more than one state, at that point, a different GST enrolment is required for each state. For example, if a sweet merchant moves in Maharashtra and Jaipur, he needs to apply for discrete GST enrolment in Maharashtra and Jaipur separately.

A business with different business verticals in a state may get a different enrolment for every business vertical.

 

Question 7: Who all are exempted from the requirement to file GST in India?

Solution 7: GST Registration is not kept mandatory by the government of India for the following;

  1. Supply rural produce from development.
  2. Make just absolved supplies (Nil Rated or Non-Taxable supplies) of merchandise or administrations.
  3. Make supplies which are totally secured under turn around the charge.

 

Question 8: Can a person get voluntarily registered under GST even though he or she is not liable as per the GST Act?

Solution 8: Indeed, an individual can get enrolled deliberately under GST regarding sub-area (3) of segment 25. Every one of the arrangements will apply to him as they apply to an enlisted person turn around the charge for GST Registration.

 

Also, Read

https://indiancustomercare.in/passport-application/

 

Question 9: How to cancel GST Registration Certificate?

Solution 9:  The GST Registration Certificate Cancellation is applicable in either of the 2 scenarios;

  1. At the point when the assessable individual wishes to wilfully drop his GST enlistment.
  2. At the point when the correct officer, on default by the assessable individual, moves to drop the GST enlistment all alone movement. This might be the point at which the individual isn’t working together from his announced enrolled spot of business or on the off chance that he issues charge receipt without making the supply of merchandise or administrations.

The assessable individual needs to apply on the regular entryway inside 30 days. He will announce in the application, the stock hung on that date, the measure of duty and credit inversion and points of interest of instalments made towards the release of such liabilities for GST Registration. Whenever fulfilled, the best possible officer will drop the enrolment inside 30 days.

An assessable individual can alone, at the regular gateway, make corrections in some data without earlier endorsement like email IDs, portable numbers and so on. Yet, on account of the following changes he should apply for alteration inside 15 days:

  1. Lawful name of the business.
  2. The condition of the spot of business or an extra spot of business.

 

Question 10: What is Aggregate Turnover?

Solution 10: Aggregate Turnover is the absolute estimation of:

  1. Assessable supplies including sends out and between state supplies (barring internal supplies on which charge is payable on turn around charge premise) for GST Registration.
  2. Excluded supplies

 

Question 11: Can I apply for a single central GST registration if I have branches in different states?

Solution 11: No, there is no understanding of a central GST registration. Each PAN holder will have one GSTIN per State. Therefore, an element having its branches in more than one state should take separate state astute enlistments for every one of its branches in various states regardless of whether they hold a solitary PAN for GST Registration.

 

https://indiancustomercare.in/port-your-number-to-jio-with-jio-mnp/

 

A business will have a solitary enrolment in each state for each PAN. In this manner, it can list just a single spot as its central spot of business and demonstrate the various branches as extra places of business in that state. In any case, a business can get separate registration if in case it has separate business verticals inside the state.

Indian Customer Care
GST Registration Process, Criteria & Fees | A Helpful Guide “Need to know the complete GST Registration Process?" Then Get all the Details in this helpful Guide covering GST Registration Process, Expert Help, Online

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