Registration requirements under GST

By | October 9, 2016
(Last Updated On: October 9, 2016)

Contents

Registration requirements under GST

GST Registration Process Flow Chart

  • Turnover for GST Registration of New taxable person :– Every supplier shall be liable to be registered under GST in the State from where he makes a taxable supply of goods and/or services if his aggregate turnover in a financial year exceeds Rs 20 lakhs. (as per GST Council decision). However, if supplier is engaged in business from North Eastern States including Sikkim then this threshold will be Rs. 10 lakhs.
  • GST Registration of Existing registered person:- Every person who, on the day immediately preceding the appointed day, is registered or holds a license under an earlier law, shall be liable to be registered under this Act with effect from the appointed day. Such person is not required to get fresh registration under this act. He can follow the procedure as may be prescribed in this behalf.
  • No GST Registration for an agriculturist  :- An agriculturist shall not be considered as a taxable person and shall not be liable to take registration. (As per section 9 (1)).
  • GST Registration  in case of succession /Transfers :- Where a business carried on by a taxable person registered under this Act is transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee, or the successor, as the case may be, shall be liable to be registered with effect from the date of such transfer or succession.
  • GST Registration in case of Amalgamation :- In a case of transfer pursuant to sanction of a scheme or an arrangement for amalgamation or, as the case may be, de-merger of two or more companies by an order of a High Court, the transferee shall be liable to be registered, where required, with effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court.
  • Mandatory GST Registration irrespective of Turnover:– Following categories of suppliers shall mandatory required to get registered under this Act irrespective of the threshold limit:
  • 1. Persons making any inter-State taxable supply.
    2. Casual taxable persons.
    3. Persons who are required to pay tax under reverse charge.
    4. Non-resident taxable persons.
    5. Persons who are required to deduct tax under section 37.
    6. Persons who supply goods and/or services on behalf of other registered taxable persons whether as an agent or otherwise.
    7. Input service distributor.
    8. Persons who supply goods and/or services, other than branded services, through electronic commerce operator.
    9. Every electronic commerce operator.

    10. An aggregator who supplies services under his brand name or his trade name.

    11. Such other person or class of persons as may be notified by the Central Government or a State Government on the recommendations of the Council.

    Note 1: Taxable threshold for GST Registration 

    The taxable threshold shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals.

    Note 2: Supply of goods to Job worker

    The supply of goods, after completion of job-work, by a registered job worker shall be treated as the supply of goods by the “principal” referred to in section 43A, and the value of such goods shall not be included in the aggregate turnover of the registered job worker.

    Note 3:Agriculturist 

    An agriculturist shall not be considered as a taxable person and shall not be liable to take registration. (As per section 9 (1)).

    Note 4 : Separate Registration for each state

    Every person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation.

Read : Flow Chart for GST Registration in India

Download  GST -Draft Registration formats released by CBEC

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

Download  GST -Draft Registration formats released by CBEC

Free Education Guide on Goods & Service Tax (GST)


SR No

Topic -GST

Resources

1

Model GST Law

Model GST Law

2

GST Overview

Goods 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)

3

Transition to GST

Transitional Provisions in Goods & Service Tax (GST)

4

Registration

GST Registration FAQ’s

GST Registration Process -Video

GST -Draft Registration Rules

GST -Draft Registration Formats

5

Invoice

GST Draft Invoice Rules released by CBEC

GST Draft Invoice formats Released by CBEC

6

Input Tax Credit

Input Tax Credit under Goods & Service Tax (GST)

Concept of Input Service Distributor in Goods & Service Tax (GST)

7

Payment

GST Payment of Tax

GST Draft Payment Rules Released by CBEC

GST Draft Payment formats Released by CBEC

8

Refunds

Refund under GST

Draft GST Refund Forms released by CBEC

Draft GST Refund Rules released by Govt

9

Returns

Returns Process and matching of Input Tax Credit under GST

Draft GST Return Rules Released by Govt

Draft GST Return Formats released by Govt

10

Assessment and Audit

Assessment and Audit under GST

11

Inspection, Search, Seizure and Arrest

Inspection, Search, Seizure and Arrest under GST

12

Offences, Penalty, Prosecution & Compounding

Offences, Penalty, Prosecution & Compounding in GST

13

Demands and Recovery

Demands and Recovery under GST

14

Appeals and Review

Appeals, Review and Revision in GST

15

Advance Ruling

Advance Ruling in Goods and Service Tax (GST)

16

Settlement Commission

Settlement Commission in Goods and Service Tax (GST)

17

GST Portal

Frontend 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

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