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Frequently Asked Questions on GST Registration

  1. 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.
  1. 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.

 

 

 

 

 

 

 

 

 

 

 

 

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GST Registration

GST Registration Liability based on turnover of the business:

As per Section 22 of CGST ACT, 2017 Every Person shall be liable for registration under this Act in the State or Union Territory, other than special category states, from where he makes a taxable supply of goods or services or both if his aggregate turnover in a financial year exceeds twenty lakh rupess:

Person making a taxable supply of goods or services or both in from a special category states shall be liable for registration if his aggregate turnover in a financial year exceeds ten lakh rupees.

Special Category States under GST:

” Special Category States ” shall mean the States as specified in sub-clause (g) of clause (4) of article 279A of the Constitution currently following  states falls under this category:

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

Mandatory Registration under GST:

Following persons shall be required to be registered under this Act compulsorily, irrespective of turnover limits provided above:

  • Persons making any inter-state taxable supply; any person supplying goods or services to persons outside the state in which he is carrying on business shall be liable for registration irrespective of his turnover.
  • Casual taxable person making taxable supply; Person who does not have fix place of business in the state where he is supplying goods or services occasionally, For example person who is supplying services on work contract basis for a specific project in that state where he does not have fix place of business.
  • Persons who is required to pay tax under reverse charge; Persons who are required to pay tax under reverse charge under GST, For Example Taxable services provided or agreed to be provided by any person who is located in a non-taxable territory and received by any person located in the taxable territory in this case recipient of service is liable to pay tax under reverse charge.
  • persons who are required to deduct tax under section 51, whether or not separately registered under this Act; As per section 51 of CGST Act,2017 the Government may mandate: (a) a department or establishment of the Central Government or State Government; or (b) local authority; or (c) Governmental agencies; or (d) such persons or category of persons as may be notified by the Government on the recommendations of the Council to deduct tax at the rate of one percent from the payment made to the supplier where total value of such supply under a contract exceeds two lakh and fifty thousand rupees, so the persons, department or agency mandated by government under section 51 shall be liable for registration under GST.
  • Input Service Distributor, whether or not separately registered under this Act; input service distributor means an office of the supplier of goods or services or both which receives tax invoices issued under section 31 towards the receipt of input services and issues a prescribed document for the purposes of distributing the credit of central tax, State tax, integrated tax or Union territory tax paid on the said services to a supplier of taxable goods or services or both having the same Permanent Account Number as that of the said office.
  • Persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise; any person supplying goods or services on behalf of some other taxable person and it shall include agent, broker, dealer etc.
  • Persons registered under existing laws; Persons registered under existing laws i.e. Service Tax, Excise & Vat Laws of respective state are required to be registered under GST, even if they are not liable for registration under GST u/s 22 & 24 in this case these dealers may apply for cancellation of registration after migration to GST.
  • Every electronic commerce operator; “electronic commerce operator” means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce.
  • Every 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.
  • Persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52.

Persons NOT liable for registration under GST:

As per section 23 of CGST Act, 2017 following persons shall not be liable for registration;

(a) Any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;

(b) An agriculturist, to the extent of supply of produce out of cultivation of land.

Frequently asked questions on GST Registration:

1. Can I get voluntary registration under GST, even if I am not liable for registration under the provisions of the GST law?

Yes,  any person who wish to take advantage of Inpt Tax Credit i.e. tax paid by him on his purchases may get themselves registered under GST after registration all provisions of GST Law shall apply to them like other registered dealers For Example they have to collect tax and file returns etc.

2. Can I cancel my Voluntary registration?

Yes, but it can be cancelled after 1 year from date of registration.

3. Do I need to have separate registration for different branches in same state?

No, a single registration is sufficient for a state, you may add multiple branches

4. Do I need to take separate registration for each state in which I am making a taxable supply of service or goods or both?

Yes, separate GST registration is required for each state from where a taxable person is making supply of any goods or services or both.

5. Do I need to pay tax for transfer of goods to my branch in another state?

Yes, You need to pay tax on supply of goods to branch in another state that is Integrated Goods & Service Tax and you may claim Input Tax Credit of the IGST paid when these goods are sold in that state.

6. Do I need to visit GST office for getting my entity registered under GST?

No, GST Registration is online process you need to feel some information online on GSTN Portal and upload required documents and you will receive your registration certificate online without visiting GST office.

7. Is there any Govt. Fee for GST Registration?

No, Govt. is not charging any fee for GST Registration.

8. Do I have to file returns even if I am not carrying on any business for some time after getting my entity registered?

Yes, return filling is mandatory you may file nil returns in this case.

9. Can I amend my GST Registration?

Yes, you may amend your registration details any time subject to approval of concerned authority.

GST Registration process at Fastlegal:

You may use Fastlegal online GST registration services at Rs. 2299/- , for which you just need to fill the form given below and upload required documents with the link provided in the form. Our experts will apply your registration on the day payment is received and you will get GST registration Certificate in 3-5 working days. You may talk to our experts if you have any doubts before apply for GST registration.

Document/information required for applying GST Registration:

  1. Mobile number of the applicant
  2. Email address of the applicant
  3. Pan card of Proprietor/Partners/Designated Partners/Directors as the case may be.
  4. Bank Statement/cancelled claque.
  5. Electricity Bill/Telephone Bill/Rent agreement and consent if the business premises are rented.
  6. Aadhar Card/Voters’ ID/Driving License of Proprietor/Partners/Designated Partners/Directors as the case may be.

 

 

 

 

 

 

                                        

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Gst Registration Procedure


Gst Registration Procedure