GST – Registration

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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

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211 Replies to “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.

      1. Anonymous says:

        all are details give but after chaking reply is eorr or provision why?

    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.

    1. Rahul kumar verma says:

      yes it is correct

  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

    1. Rahul kumar verma says:

      all business r necessary to reg GST

  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

    1. Amit Kumar Raj says:

      Please advise us registration charges under HER in bihar.

  15. Hiten vora says:

    Gst migration ke liye password and Id nah Mil raha in spite of lot of complain to local vat dept

    1. Admin says:

      Would request to give any sort of compliant in written and have an acknowledgement, signed and sealed, from the local VAT/Service Tax/ Excise government department, letting them know about your concern.

  16. MAHABIR HP GAS GRAMIN VITRAK says:

    registration

  17. BRAJESWAR DEY says:

    SIR, I WANT TO START A SOLE PROPIERTIERSHIP BUSINESS IN APRIL.AND I THINK IT WILL NEAR ABOUT 20 LAC TURN OVER PER ANUM. SO ITS MY HUMBLE REQUEST TO YOU THAT
    1.IF I NEED TO REGISTER VAT FIRST OR THE GST.
    2. IF I REGISTER FOR VAT TO CONTINUE/RUN AT THIS STAGE AND WHAT WILL BE THE PROCESS AND BENEFIT TO SHIFT FROM VAT TO GST.
    3. AS I AM FROM WEST BENGAL AND AT THIS STAGE IT WILL ABOUT 29K TO REGISTER FOR VAT, SO WHAT WILL BE BEST FOR ME AT THIS STAGE?
    4. WHAT WILL BE THE CHARGE TO REGISTER FOR GST?

    THANKING YOU,
    BRAJESWAR DEY

  18. Anonymous says:

    Are the person’s who are engaged in the business of transportation liable to get registered in GST compulsorily?

  19. Manish kumar says:

    Kya Mehandi artists ke liye b GST resistretion krna padega

    1. Admin says:

      All services provided by an artist, including mehandi, who crosses the threshold limit of their receipts shall be liable for a GST registration.

  20. Ajay Gupta says:

    For New Transport Operator ,how to get registered in GST if it do not have provisional ID or password in Kolkata.From where these provisional ID and password can be obtained.

  21. raman verma says:

    we have godown given on rent to a company.the property is in the name of three persons and we get rent on three names.do we have to register ourselves on gst and how.

    1. Admin says:

      Hello. If you have registration done in service tax under Renting of Immovable Properties, then it is advisable to migrate towards GST.

  22. SUBHRAJIT MONDAL says:

    SIR,
    I AM FROM WEST BENGAL, I HAVE NOT VAT REGISTRATION. HOW I CAN GET GST REGISTRATION.
    WHAT WILL BE THE FEES MY ANNUAL TURNOVER LESS THAN 20 LAKH

  23. S A Kadam says:

    Hello Sir,
    We are transport service company in Maharashtra, we do transportation under Intra-state with exceeding turnover of 9 lkh,
    So is GST mandatory for us ?
    If Yes, How do we need to proceed for registration? and from where we will get APN number.
    Our Customer is paying service on be half of us we do not have service tax number. Is it mandatory to have service tax number first then go for GST?

  24. Sameer says:

    Dear sir/ madam,
    I am from j& k and running a business of construction means contractor within state and outside the state. Are we applicable for gst. If yes, then how can we get this registration.

  25. deepu says:

    hi Registration is open now for company’s

  26. V MURALI KRISHNA says:

    Sir, Does cinema production private company limited require registration under GST?

  27. vikas says:

    hello sir,

    we have transport company in mumbai, ghaziabad and kolkata what are doucment requir for gst

  28. Sagar Mandaliya says:

    How much amount required to registered under GST for new business ?

    1. Anonymous says:

      3000

  29. Anonymous says:

    person having less than 20 lacs need not to registered under GST .

  30. Vijay Kumar Gupta says:

    I import watches & sell online through ebay & my turnover is less than 20 lacs. Do I need to get GST registration? If yes than I pay 30 % custom duty on importing watches. Do I further need to charges 28% GST while selling watches?

  31. A K Goel says:

    Dear Admin, I have opted Submit EVC for verification, OTP recieved but where to enter.

    1. Admin says:

      Kindly use Firefox or Internet explorer as your browser.

  32. rajiv says:

    can we update data which we filled at the time of registration on gst portal ?

  33. Nitin Sharma says:

    Can i complete my registration process? as it was not done in given time. It was almost done that time.

    1. Admin says:

      The registration can be very much completed.

  34. md akram says:

    Dear sir
    I am a seller of handloom product
    My turn over is below 10 lakh
    Can i register for GST and what is rate of handloom product in under GST

  35. Gaurav Gupta says:

    I would like to understand how GST would be applicable in the flow of event as below:

    Travel Agent A had taken a rate of XYZ hotel from another Travel Agent B and then He sells the hotel to traveler directly in 2000. Travel Agent B had to pay Rs 1500 to the XYZ hotel.

    Who will apply the GST first and what would be the flow of GST Here.

  36. kishori lal says:

    hello sir/madam
    i’m kishori lal
    i have done my registration of GST but some issue/ problem / miskes
    1. Designation :- i put OWNER … but actually that is Proprietor
    2. Photo is Rotated:- left side
    Big problem
    3.Legal name as per PAN….. (my name )
    Legal name of Business….. (again my name )
    and at Trade Name … ( my firm name or my legal name of business )
    help me …how can i change these things

  37. Ashis Banik says:

    Sir,
    We have rental income of rent out space do we need to pay GST, if it is yes,the rate and who will bear it? the landowner or the tenant.Please do help.

    1. Admin says:

      Gst will be applicable if you were already enrolled in service tax. Who will bear the burden depends how the agreement is drafted.

  38. anjan says:

    As a tax consultant should i registered as professional ?

  39. sumit says:

    what will be the impact of GST on defence particularly army as a consumer

  40. Rajul Khandelwal says:

    Can anyone please tell me the procedures of registering a completely new trading business under GST

  41. deepak goyal (chandigarh) says:

    dear sir,
    i have a rice trading business , and having a non register brand, how much tax i should pay.
    and also
    please tell me exact defination of a registered brand name according to the goverment under gst.

  42. Vineet says:

    Sir ,
    i started new business of Freight forwarding and consultancy since may 2016
    and over the entire tenure been doing business by outsourcing,,
    my income is on the charges which i earn as HANDLING CHARGES on these FOB based shipments.which is eventually provided for from outside india.
    So far the annual turnover has been roughly 30 lakhs… do i need to register for GST.. if yes then under which head
    pls advise
    regards

  43. Aman says:

    Hi,
    Kindly Confirm that Registration for transport . if any one is having 20 branches in 20 states of india than what will be the registration process. is we have to registered in all state of india where we owning offices or we can manage them centrally from our H.O. location registration only.

  44. Rajiv Narang says:

    SIR
    I have Advertising Agency and dealing with print media. Buusiess of year near about 7 Lakh. tell me have i need of registration. all news Paper send me a mail in which they told me that they add 5% GST in the every bill of advertisement. so You Tell me how i collect the GST

  45. RAHUL BHONDE says:

    WHAT IS THE PROCEDURE OF gst voluntary registration ,

  46. Mayank says:

    Dear Sir,

    I am an online book seller and want to register for GST. Since I don’t have a business/company name, can I register for GST under my own name?

  47. Rockey says:

    sir , i m running a fruit juice and confectonery business in IIT kharagpur (Govt. institution) .and my turnover is below 10 lac. do i have to get GST NUMBER . i earn around 20k per months. and run my business for eight months rest four months are holidays..

  48. D.Kamat says:

    Hello,
    I am an Individual Seller on ebay.in Ecommerce website. Now they ask for GSNT number to sell on their portal, Which i do not have. Till june- 20-2017 i have done some business on their site, now on 26th june, they are not giving my fund(remittance) saying i have not update My GSTN number. Since GST is going to be implemented from 1-july-2017, How can they keep my money with them? What if from 1-july i do not wish to do any business on their portal, How can they hold my fund. someone here please guide me on this subject.

    Thank you.

  49. T S Parthasarathy says:

    Sir
    It is said that the turnover of below 20 lakhs is exumpted from gst registration but we do not know how to get the goods from other states to do the business without gst number because the goods carriers deny booking of goods without gst number

  50. DRUK GAS SERVICE INDANE DISTRIBUTORS [email protected] LEH says:

    sir/madam

    I HAVE RUN THE LPG DISTRIBUTORS OF (IOCL) IN THE AREA CHOGLAMSAR LEH LADAKH JAMMU AND KASHMIR.
    IN THIS REGARDS I APPROACH THE COMMERCIAL TAXES OFFICE LEH FOR ASKING GST NOS
    BUT STILL I HAVE NOT RECEIVED THE GST NOS FOR MY FIRMS. SO THAT OUR [email protected] AREA MANAGER LPG SAYS THAT IF YOU HAVE NOT RECEIVED THE GST NOS. THEN YOUR AGENCY WILL BE SUSPEND AFTER 1ST JULLY 2017.
    THERE FOR YOU ARE REQUESTED TO KINDLY PROVIDE OR SUGGEST ME WHAT I HAVE TO DO.

    REGARDS (DRUK GAS SERVICE)

  51. Muni says:

    Hi,
    I have a private limited company and we provide data entry and back office work to USA and Australia. They have outsourced their job to India and I’m getting paid in $. Please guide me whether I need to register for GST or not.

  52. P.das says:

    Dear Sir/Madam,
    I have a Business for Gift Item, my products is:
    1) Glass Ware.
    2) Plastic Products (Lunch & Pencil Box etc.)
    3) Kitchen & Home Appliances.
    4) Fiber Products.
    All products under GST? my maximum turnover 4-5 lacs per year.
    GST mandatory for retail shop. and facility for retail shop in GST Act.
    and can i charge GST in invoice?

  53. Vijay says:

    Individual based in Chennai, involved in Direct Selling with a Company in Bengaluru. For the Direct Selling Service, the Bengaluru company pays Commission after deducting for TDS. No Invoice document, as the commissions were calculated based on transaction value.
    Earlier the Individual was not registered for Service Tax, as within the threshold limit. Now, i understand that the Recipient is in Bengaluru, and there is an Inter-State Supply from Chennai to Bengaluru involving IGST.
    Should the Company in Bengaluru pay GST alongwith Commissions to the Individual or should the Individual remit GST under any Reverse Charge provision ?
    Please clarify

  54. Banku Behari Roy says:

    I have a small printing suppliers. My annual turnover is rs. 400000.00. My age is 65 year. Have I need gst registration. If need wat is the cost?

    1. Admin says:

      Not really, Its optional. But it is better to have GSTIN

      1. amir says:

        Can a person charge Gst on hqnd written bill?

        1. Admin says:

          Currently yes. Provided you have a gstin number

  55. Azhar says:

    Hello sir,
    I have small grocery shop with annual turnover of 20 lac. Do I need to register for GST?

  56. Preeti says:

    I have a construction company and I want to register my self in hat procedure required

  57. VISHWA NATH JHA says:

    Dear sir,

    We are In Transporter In Chennai Tamil Nadu I want To Register our Company in GST Please Provide of Gide line.

  58. Rakesh Singh says:

    Sir
    is the transport GST registration is compulsory

  59. Manivannan says:

    Sir I am doing old cloths buying and selling business within India. Sir I am under GST.? . . I don’t have any registration and formalities… Only the problem is transport people’s asking GST number.. What should I do further? Please explain briefly… Is old cloths is taxable?.

  60. Deepak says:

    There is no option called ‘Individual’ while choosing the Constitution of Business in GST registration form. How can I register as an individual?

  61. SHAILESH RAWAL says:

    SIR PLZ INFORM ME. SIR GOVERNMENT OFFICE KO GSTN REGISTRATION KARNA HAI . JAISE SCHOOL, TEHSIL, TREASURY, ANY. UNKA REGISTRATION TAN BASED HOGA YA DDO PAN BASE

  62. Karni Dan says:

    Is GST registration is Necessary for Commission on Export Sales of Yarn, having turnover below 9 Lacs & previously not registered under VAT or Service Taxes.

    Please advise.

    Thanks

  63. shariff says:

    I want to sell some handicrafts on online sites
    How can I apply for gst

  64. Anonymous says:

    I am a self employed consultant, residing in Mumbai in parental property (parents passed away). How can I have NOC?

    1. Gsaravanan says:

      வணக்கம் நான் பட்டாசு கடைக்கு வரி கட்டி chellan பெறவேண்டு தற்காலிக உரிமம் மீது எப்படி பதிய வேண்டும் விளக்கம் வேண்டும் !

  65. Anonymous says:

    I supply labour to companies and my turnover is above 20 Lacs.
    Under which scheme do I get register ?

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