Flow Chart of GST Registration and Return by New Taxable Person

By | October 12, 2016
(Last Updated On: June 2, 2017)

 GST Registration and GST Return by New Taxable Person

Taxable person

Read Compulsory Registration under GST ( India )- types

GST New Taxable Person

Download  GST -Draft Registration formats released by CBEC

Download GST -Draft Registration Rules Released by CBEC

Read also  GST Return filing Process in India

GST Registration:- Forms 

26 Forms for Registration prescribed-26 Forms for Registration have been prescribed (Form GST REG-01 to Form GST REG-26), namely-GST REG 01, GST REG 02, GST REG 03, GST REG 04, GST REG 05, GST REG 06, GST REG 07, GST REG 08, GST REG 09, GST REG 10, GST REG 11, GST REG 12, GST REG 13, GST REG 14, GST REG 15, GST REG 16, GST REG 17, GST REG 18, GST REG 19, GST REG 20, GST REG 21, GST REG 22, GST REG 23, GST REG 24, GST REG 25,

Sr. NoForm NumberContent
1GST REG 01Application for Registration under Section 19(1) of Goods and Services Tax Act, 20–
2GST REG 02Acknowledgement
3GST REG 03Notice for Seeking Additional Information/ Clarification/ Documents relating to Application for<<Registration/Amendment/Cancellation>>
4GST REG 04Application for filing clarification/additional information/ document for <<Registration/Amendment/Cancellation/ Revocation of Cancellation>>
5GST REG 05Order of Rejection of Application for <<Registration /Amendment / Cancellation/ Revocation of Cancellation>>
6GST REG 06Registration Certificate issued under Section 19(8A) of the Goods and Services Tax Act, 20–
7GST REG 07Application for Registration as Tax Deductor or Tax Collector at Source under Section 19(1) of the Goods and Service Tax Act, 20–
8GST REG 08Order of Cancellation of Application for Registration as Tax Deductor or Tax Collector at Source under Section 21 of the Goods and Service Tax Act, 20–.
9GST REG 09Application for Allotment of Unique ID to UN Bodies/Embassies /any other person under Section 19(6) of the Goods and Service Tax Act, 20–.
10GST REG 10Application for Registration for Non Resident Taxable Person.
11GST REG 11Application for Amendment in Particulars subsequent to Registration
12GST REG 12Order of Amendment of existing Registration
13GST REG 13Order of Allotment of Temporary Registration/ Suo Moto Registration
14GST REG 14Application for Cancellation of Registration under Goods and Services Tax Act, 20–.
15GST REG 15Show Cause Notice for Cancellation of Registration
16GST REG 16Order for Cancellation of Registration
17GST REG 17Application for Revocation of Cancelled Registration under Goods and Services Act, 20–.
18GST REG 18Order for Approval of Application for Revocation of Cancelled Registration
19GST REG 19Notice for Seeking Clarification/Documents relating to Application for << Revocation of Cancellation>>
20GST REG 20Application for Enrolment of Existing Taxpayer
21GST REG 21Provisional Registration Certificate to existing taxpayer
22GST REG 22Order of cancellation of provisional certificate
23GST REG 23Intimation of discrepancies in Application for Enrolment of existing taxpayer
24GST REG 24Application for Cancellation of Registration for the Migrated Taxpayers not liable for registration under Goods and Services Tax Act 20–
25GST REG 25Application for extension of registration period by Casual / Non-Resident taxable person.
26GST REG 26Form for Field Visit Report

Read also  GST Return filing Process in India

GST Return ,GSTR 1, GSTR 2, GSTR 3, GSTR 4, GSTR 5, GSTR 6, GSTR 7, GSTR 8, GSTR 9, GSTR 10, GSTR 11,

GST Return : Who … What….When….to File GST Return

 

Sr.NoFormWho to File ?What to file?When to File ?
1GSTR-1Registered taxable supplierOutward supplies10th of the month succeeding the tax period
2GSTR-2Registered taxable recipientInward supplies /Purchases15th of the month succeeding the tax period
3GSTR-3Registered taxable personMonthly Return20th of the month succeeding the tax period
4GSTR-4Composition supplierOutward supplies, inward supplies18th of the month succeeding the Quarter
5GSTR-5Non-resident personOutward supplies, inward supplies20th of the month succeeding tax period & within 7 days after expiry of registration
6GSTR -6Input service distributordetails of tax invoices on which credit has been received13th of the month succeeding the tax period
7GSTR-7Tax deductorDetails of tax deducted10th of the month succeeding the month of deduction
8GSTR-8E commerce operator/tax collectorDetails of tax collected.10th of the month succeeding the tax period
9GSTR-9 Registered Taxable PersonsAnnual Return31st December of the next Financial Year]
10GSTR 9ATaxable Person paying tax u/s 8 (Compounding Taxable Person)Annual Return31st December of the next Financial Year]
11GSTR 9BRegistered Taxable Person (if Turnover Exceeds 1Crore)Audit Report with Reconciliation Statement31st December of the next Financial Year
12GSTR 10Taxable person whose registration has been surrendered or cancelledFinal returnwithin three months of the date of cancellation or date of cancellation order, whichever is later
13GSTR 11Persons having Unique Identity Number and Claiming RefundDetails of inward supplies28th of the month following the month for which statement is filed

 

Free Education Guide on Goods & Service Tax (GST)


SR NoTopic -GSTResources
1Model GST LawModel GST Law
2GST OverviewGoods and Services Tax (GST): An Overview
Integrated Goods & Service Tax (IGST) Act Overview
Meaning and Scope of Supply
Time of Supply
Place of Supply of Goods and Service under GST
Valuation in GST
Levy of GST & Exemption from Tax
Job Work under Goods & Service Tax (GST)
Electronic Commerce under Goods & Service Tax (GST)
3Transition to GSTTransitional Provisions in Goods & Service Tax (GST)
4RegistrationGST Registration FAQ’s
GST Registration Process -Video
GST -Draft Registration Rules
GST -Draft Registration Formats
5InvoiceGST Draft Invoice Rules released by CBEC
GST Draft Invoice formats Released by CBEC
6Input Tax CreditInput Tax Credit under Goods & Service Tax (GST)
Concept of Input Service Distributor in Goods & Service Tax (GST)
7PaymentGST Payment of Tax
GST Draft Payment Rules Released by CBEC
GST Draft Payment formats Released by CBEC
8RefundsRefund under GST
Draft GST Refund Forms released by CBEC
Draft GST Refund Rules released by Govt
9ReturnsReturns Process and matching of Input Tax Credit under GST
Draft GST Return Rules Released by Govt
Draft GST Return Formats released by Govt
10Assessment and AuditAssessment and Audit under GST
11Inspection, Search, Seizure and ArrestInspection, Search, Seizure and Arrest under GST
12Offences, Penalty, Prosecution & CompoundingOffences, Penalty, Prosecution & Compounding in GST
13Demands and RecoveryDemands and Recovery under GST
14Appeals and ReviewAppeals, Review and Revision in GST
15Advance RulingAdvance Ruling in Goods and Service Tax (GST)
16Settlement CommissionSettlement Commission in Goods and Service Tax (GST)
17GST PortalFrontend Business Process on GST Portal
Direct Taxes Ready ReckonerService Tax Ready ReckonerCompany Law Ready Reckonertax deduction at source
New Books Released on Tax , GST and law

One thought on “Flow Chart of GST Registration and Return by New Taxable Person

  1. Pingback: GST Registration Process under Model GST Law of India | Tax Heal

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