GST – Registration

guest-column2.jpg
Courtesy: CA Akash Phophalia

1. Background

Model GST law provides for registration of various persons in different situations. This article aims at enlightening readers about the persons who are required to take registration and other provisions related to registration.

2. Threshold Limit

In order to provide relaxation to small suppliers it is provided that every supplier shall be liable to be registered under this act in the State form where it makes a taxable supply of goods or services if its aggregate turnover in a financial year exceeds ₹ 9 lacs. However, this limit is ₹ 4 lacs for the persons conducting business in NE states including Sikkim.

Here, aggregate turnover  means the aggregate value of all taxable and non-taxable supplies, exempt supplies and exports of goods and/or services of a person having the same PAN, to be computed on all India basis and excludes taxes, if any, charged under the CGST Act, SGST Act and the IGST act, as the case may be. But aggregate turnover does not include the value of supplies on which tax is levied on reverse charge basis and the value of inward supplies.

3. Persons requiring registration

Following are the persons required to take registration under this act –

(a) Persons making inter-state supply, irrespective of any threshold limit

(b) Casual taxable persons, irrespective of the threshold specified

(c) Persons who are required to pay tax under reverse charge

(d) Non resident taxable persons

(e) Persons who are required to deduct tax under section 37 (TDS)

(f) Agents

(g) Input service distributor

(h) Supply of goods or services through electronic commerce operator, other than branded services

(i) Every electronic commerce operator

(j) Aggregator who supplies service under his brand name or his trade name

(k) Other notified persons

In the situation other than above–

(l) Suppliers liable to be registered where it makes a taxable supply of goods of services if its aggregate turnover in a financial year exceeds ₹ 9 lacs.

(m) Supplier liable to be registered where it makes a taxable supply of goods of services if its aggregate turnover in a financial year exceeds ₹ 4 lacs. (for NE states including Sikkim)

(n) Persons who were already registered under the earlier law subject to point (l) and (m) above.

(o) Transferee in case where business is transferred.

4. Following table will make some situations regarding registration more clear –

Situation

Nature of supply Registration required

1

Taxable inter-state supply Yes

2

Exempted inter-state supply No

3

Intra-state supply (upto ₹ 9 lacs) No

4

Intra-state supply (exceeding ₹ 9 lacs) Yes

5

Intra-state supply (upto ₹ 9 lacs)

Exempted inter-state supply of any value

No

6

Casual Taxable person Yes

7

Reverse charge – for personal use upto prescribed limit No

8

Reverse charge – for personal use beyond prescribed limit Yes

9

Reverse charge – Other than personal use Yes

10

Non-resident persons Yes

11

Persons required to deduct TDS providing intra state supply upto ₹ 9 lacs Yes

12

Input service distributor Yes

13

Agent or the like Yes

14

Intra-state supply upto ₹ 9 lacs

As an agent

Yes

15

Electronic commerce operator Yes

16

Supply through electronic commerce operator – Branded or otherwise Yes

17

Aggregator – supplying services Yes

18

Intra-state supply – Exempted ₹ 5 lacs

Intra-state supply – Taxable ₹ 5 lacs

Yes

As the aggregate turnover exceeds ₹ 10 lacs.

5. Time limit for registration

Person liable to take registration under this act shall be liable to take registration within thirty days from the date on which he becomes liable to registration.

Input service distributor, registered in the erstwhile law is not required to re-register subject to the procedure to be followed by it as prescribed.

6. Other aspects

  • Option available for separate registration for each business vertical
  • Option of voluntary registration is available
  • Every person applying for registration should b having PAN number
  • Non resident person may be granted registration on any other documents as prescribed ion absence of PAN number.
  • Unique Identity number will be allotted to the assessees.

7. Special provisions relating to casual taxable person and non-resident taxable person

  • Registration certificate issued will be valid for 90 days from the date of registration.
  • This period could be further extended to 90 days.
  • Such taxable persons are required to deposit tax in advance on the basis of estimated tax liability.

Source: https://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=6892&kw=gst-registration

24 thoughts on “GST – Registration”

  1. c.k.mehta says:

    Kya GST Registration Ka Kuchha Charge,s hai ……?

    1. Vartika Bafna says:

      Registration is for free without any charges

      1. Admin says:

        Thanks for your reply Vartika.

        1. ramesh says:

          But somebody Collect Rs.1500 individuals , partnership Rs. 2000 for GST Enrollment

          1. Admin says:

            Hi. That can be a fees for professional service rendered. In either case you should have a receipt of the payment made.

  2. MD ASLAM says:

    sir tell me what to do
    when i enter my id and password then my provisional Id and password is not displaying

    1. Vartika Bafna says:

      For Maharashtra there is a separate procedure for getting Provisional Id and password however for other states Go to your State VAT Site and Login with your VAT user id & Password. A pop up window will come automatically bearing your provisional id and password. if still you are not able to get the same. you have to personally go to your State VAT office to collect provisional id & Password.

    2. s k singh says:

      where is link of GST registration

  3. Sathish Amin says:

    Dear sir,
    Recently I started hardware business in Mangalore Karnataka state India. Kindly explain how to apply GST.( TIN not applied)
    Rgds
    Sathish

    1. Pratik Gandhi says:

      Sir,

      Currently, GST enrolment process is activated and therefore, the existing taxpayers are instructed to enroll to GST. However, those existing taxpayers continue to pay tax under the present tax regime. Now, since GST final bill has not yet been approved, taxes will continue to be paid in the present regime.

      Therefore, when your turnover exceeds Rs. 5 Lacs during the year, kindly register under the KVAT scheme and start paying taxes as applicable. Your GST enrolment would be done at a later point of time though.

  4. Swarn says:

    Is there any fee or charges for delhi dealer to enroll in gst?

    1. Admin says:

      If you mean by government charges then currently there is no government fee involved in registration.

  5. V.D.TELANG says:

    GST REGISTRATION COLUMN FOR INDIVIDUAL / SOLE PROPERTSHIP CONCERN I HOPE THESE FOLLOWING DOCUMENTS ARE NECESSARY TO FETCH THE REVENUE TO GOVT. OF KARNATAKA OR ELSE.
    4. Documents required for sole propreitorship/ individual – REGISTERED OFFICE DOCUMENTS.
    1 COPY OF THE ELECTRICITY BILL/ LANDLINE BILL. WATER BILL ( MENTIONED) BUT MUNCIPAL CORPORATION . TOWN PANCHAYAT , GRAM PANCHAYAT SHOP LICENCE FOR ONE YEAR ( RENEWABLE L CONDITION) IS NOT MENTIONED . IF IT IS MENTIONED KARNATAKA OR ANY GOVT. WILL FETCH THE INCOME AND LAND LORDS WILL GET BENEFITTED( in case of rented Shop). THIS SHOULD BE ADDED.
    2. NO OBJECTION OF THE OWNER
    3, RENT IN CASE PREMISE RENTED) ( IN THIS CONNECTION i WOULD LIKE TO INFORM YOU THAT EVERY 11 MONTHS OR ONCE IN A YEAR THIS RENT AGREEMENT SHOULD BE RENEWABLE AND REGISTERED BY E STAMP DUTY OF 0.5% ON RENT AS WELL AS SECUIRTY DEPOSIT SO THAT STATE GOVT AND CENTRAL GOVT. REVENE WILL BE INCREASE TREMENDOUSLY.

  6. santosh kumar says:

    We have karanataka tin no. we have uploaded everything but e-signature not yet enabled in the website and the last date for karnataka delaers is 15/01/2017,still now e-signature is not enabled what to do to complete the gst migration

  7. gopiram says:

    do telecom distributors need to register for GST? If so could i get the comodity code for recharge coupons and electronic mobiletopups

  8. knr says:

    Is there GST registration date extended?

  9. S MAITY says:

    Dear Sir,

    I have my own travel agency. We operate the Domestic & International tours. Should I register the GST then please tell me the procedure.

    1. Admin says:

      Hi. Yes it is good to have your self registered in GST. You can find some links for registration from our site or you can even alternatively go to http://www.gst.gov.in and start the enrolment procedure. Thanks

  10. Piyush Patel says:

    Mera govt. electrical Contractor ka business hai or mera turn over 50 la. Se jyada hai to MuJe GST return Kese file Karna Hoga? Or konse konse Form Fill Krne hoge?

  11. Thakur Shivaji says:

    Since your turnover is above Rs. 50 Lakhs, you will neither be covered under Small Scale exemption of Rs. 20 lakh nor Composition Scheme for which the turnover limit is Rs. 50/-. Therefore, you have to register compulsorily under GST and follow the procedure relating to maintenabce of records, issue of invoices & filing of returns i.e. GSTR 1 for your outward supply by 10th of the following month, GSTR 2 for inward supply by 15th of the following month and monthly return in Form GSTR 3 by 20th of the followoing month. The difference between you liability on outward supply and inward credit is to be paid in cash on or before 20th of the following month. In addition to the above, you are required to file one yearly return before 31st of December following the financial year but adjustment if any in the input credit or output tax liability can be adjusted on or before 30 th of September, following the financial year to which the return pertains.
    You have to take care for utilisation of input credit since cross payment/adjustment of CGST against SGST and vice a versa is not permissible.

  12. Tarun says:

    Our turn over is less than 5 lacs but material is from outside the state will I have to enroll for gst

  13. NEERAJ BAGHEL says:

    INFORMATION LENE KE LIYE HELPLINE NO. KYA HAI.

  14. Ankit says:

    Sir What is The New Fresh Registration Charge For GST (As Per Old CST Need Total 45000).
    But In GST Approx Fees.

    Please Sir

Leave a Reply

Your email address will not be published.

Solve this and then Post comment * Time limit is exhausted. Please reload CAPTCHA.

Top