Frequently Asked Questions on GST Registration

Posted on October 31, 2017 by Fastlegal Team

What are the benefits for taking registration in GST? Businesses registered under GST will have following benefits:

Legally recognized as supplier of goods or services.
Proper accounting of taxes paid on the input goods or services which can be utilized for payment of GST due on supply of goods or services or both by the business.
Legally authorized to collect tax from his purchasers and pass on the credit of the taxes paid on the goods or services supplied to purchasers or recipients.

What will be the effective date of registration?

If a person gets his business registered within 30 days from the date of crossing of threshold limit for registration than effective date would be the date of crossing of threshold limit. If the person get his business registered voluntarily than effective date of registration would be the date on which registration is granted.

3.Who is liable for Registration under GST?

Every person who makes taxable supply of goods or services and whose aggregate turnover in a financial year (against a PAN) exceeds the threshold limit of Rs. 20 lakhs (Rs. 10 lakhs for Special Category states) is liable for Registration under GST.

4.Which are the special category states under GST?

Following states are special category states for the purpose of GST:

Arunachal Pradesh, Assam, Jammu & Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, Uttarakhand.

5.What is the meaning of aggregate turnover under GST?

Aggregate value of all taxable supplies (excluding the value of supplies on which tax is payable under reverse charge mechanism) and exempt supplies made within a State or Union territory by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess.

6.Under which circumstances registration is mandatory under GST, even when the turnover has not crossed threshold limit?

When there is any change in constitution of the business.
Anyone who make inter-state taxable supply of goods
Casual taxable person making taxable supply
Non-Resident taxable person making taxable supply
Agents of a supplier who make taxable supply
Those paying tax under the reverse charge mechanism
Input service distributor
E-commerce operator or aggregator
Person who supplies via 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 person

Person who are required to deduct tax. 7.Weather separate registration is required for each state in which a person carrying business?

Yes. Separate registration is required for each state where a taxable person is making any supply of goods or services.

8.Can a person get more than one registration in a state if he is carrying on more than one business against the same PAN?

Yes. A person may obtain different registration on a single PAN if having different kind of business verticals.

9.Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration?

Yes. Every person shall have a Permanent Account Number in order to be eligible for grant of registration under Section 19 of the Model GST Law. However PAN is not mandatory for a non-resident taxable person who may be granted registration on the basis of any other document as may be prescribed.

10.Is it necessary for the Govt. organization to get registration?

A unique identification number (ID) would be given by the respective state tax authorities through GST portal to Government authorities / PSUs not making outwards supplies of GST goods (and thus not liable to obtain GST registration) but are making inter-state purchases.

11.At the time of registration will the assesses have to declare all his places of business?

Yes. The principal place of business and place of business have been separately defined under section 2(78) & 2(75) of MGL respectively. The taxpayer will have to declare the principal place of business as well as the details of additional places of business in the registration form.

12.Can the registration certificate be downloaded from the GSTN portal?

In case registration is granted, applicant can download the Registration Certificate from the GST common portal.

13.Where and how can I apply for Registration under GST?

You can apply for GST Registration online using the GST web portal. No Physical (manual) application is required.

14.Do I need to visit tax department for submission of hard copies of GST Registration?

No, you don’t need to submit hard copies to tax department as new registration process is paperless.

15.What documents/information required for GST Registration?

PAN card of Business, Pan Card of Proprietor in case of Proprietorship business.
Valid and accessible e-mail ID and Mobile Number (will be verified through OTP)
Proof of constitution of business (Certificate of Incorporation/ Partnership Deed etc.)
Documentary Proof of directors/partners/proprietor/executive Committee members (Copy of Pan Card/Aadhar Card/Voter’s ID card, Driving License, Passport etc.)
Proof of principal place of business (Rent Agreement/Consent letter/Electricity Bill/Government tax receipt.)
Details of additional places of business, if applicable
Details of Authorized Signatories including photographs and authorization letter.
Details of Primary Authorized Signatory (one person must be primary authorized signatory out of authorized signatories)
Business bank account details along with bank statement or first page of bank passbook or canceled chaque.
Valid Class II or Class III DSC of authorized signatory in case of companies and LLPs; valid Class II or Class III DSC or Aadhaar (for E-Sign option) in case of other entities.
Passport size photograph of directors/partners/proprietor/executive Committee members/HUF Karta etc.

Fastlegal Team

Fastlegal.in is an online provider of legal services such as IP registration & filing, company registration, taxation returns, legal compliance & annual filings, contract drafting, Online Annual Compliance package on a subscription basis (ROC filing, audit requirements, change in partners etc) and Online Registration Package (registering business as a private limited company or LLP or Partnership).