7 Benefits of Obtaining GST Registration with Gstmentor

  • Preparing Documents Required for GST Registration

  • Filling GST Registration Application

  • Responding to GST registration Show Cause Notice

  • Getting GST Registration Certificate

  • Guidance on being GST Compliant

  • Providing Free HSN/SAC Manual & Reconciliation formats

  • 24/7 GST Consultant Support

Virtual CFO

Why you should choose Gstmentor for GST Registration in India?

  1. We are a team of Chartered Accountants, Company Secretaries and Tax consultants having experience in indirect taxation for over five years.
  2. The USP of our services is timeliness. We prefer to complete the work on time. The moment we receive the documents, we immediately start working on it.
  3. We have partnered with state specific Chartered Accountants. This help us to resolve the linguistic and state specific laws issues easily. 
  4. A tax consultant would be allocated to the respective client to resolve the client doubts and will help in drafting the documents before and after GST Registration.

Have a look at our GST Registration Reviews In Indian States

KARNATAKA

GST Registration was cancelled suo moto. But Mr. Akash and his team drafted a response along with documents and got GST Registration back.
Srinivasan Murugesh

MAHARASHTRA

I contacted them via Whatsapp and then shared the documents. Within 5 days I got my GST Registered and started my design studio
Mohammad Muzamil

UTTARAKHAND

House Number was not mentioned on utility bills. Still, Mr Akash got GST Registered. Thanks to him , it was rejected thrice already. Will recommend them 100%.
Pushpesh Deolal

TAMIL NADU

In Chennai, i got my GST Registered and started my paper mills company. They guided me on how to be GST Compliant and how to avoid penalties.
V. Prabhakaran

HARYANA

We got our Partnership registered with them along with GST Registration Certificate. They are quite efficient and responsible. They will be in touch in constant process.
Siyaram Enterprises

What are the benefits of obtaining GST Registration?

GST number is quite important in case you want to start your business. The few advantages of GST registration are listed below.

Frequenty Asked Questions

When the registration certificate is granted to the taxpayer, the taxpayer is liable to pay GST on outward supplies made during the period. The normal returns (GSTR-3B and GSTR-1) start from the month GST registration is granted. Many taxpayers fail to file their returns after taking registration and end up paying a large amount of late fees.

Bank details can be added later on now via amending the non-core fields in the form. Earlier there was a requirement to add bank details. A pop-up will appear to add bank details after you have registered every time you log in to amend the form.

Yes, the GST registration is free. The government does not charge any amount as registration fees. You can register anytime from anywhere.

Step 1: Click on the “Services” button on the top bar

Step 2: Click on the “Registration” button in the drop-down menu

Step 3: Now, click on “New Registration” if registering for the first time

Step 4: Fill in Part A and Part B

Step 5: GST registration will be granted within 2 to 6 days.

Persons required to obtain GST Registration

Under GST, businesses whose aggregate turnover exceeds Rs. 20 lakhs* (Rs 10 lakhs for Northeast and hill states known as special category states ) are required to register as a normal taxable person. This process of registration under GST is called GST registration.

However, for some businesses registration under GST  is compulsory. If the organization carries on business without registering under GST, it will be an offense under GST and heavy penalties will apply.

GST registration takes 3 to 6 days, and in case of any objection. The department communicates with you directly to resolve the objection.

CBIC has notified the increase in threshold turnover from Rs 20 lakhs to Rs 40 lakhs exclusively for goods. The notification will come into effect from 1st April 2019. Some states have opted for a new limit, while some are following the old limit only.

What are the documents Required for GST Registration?

What are the documents that are required to obtain GST Registration? Following is the list of documents required for separate entities.

Most of the GST Registrations in India are of proprietors only. The documents required for proprietorship are as follows.

  • PAN Card
  • Passport Size Photo
  • Aadhar Card
  • Proof of Place of Business*
  • Bank Account

These are the documents mostly that are required to obtain GST Registration. 

Documents required for GST Registration of Partnership firms are as follows.

Registering a company in GST requires more documents than in all other types. The documents required for GST Registration of companies are as follows. 

  • Company PAN card
  • Ministry of Corporate Affairs Incorporation Certificate
  • Memorandum/ Articles of Association
  • Board Resolution for Authorized Signatory 
  • PAN card and Aadhar Card of Signatory
  • PAN Card of all the directors
  • Address Proof of all the directors
  • Bank account details
  • Business Principal Address proof

A society or a club needs to provide the following documents to obtain a GST Registration certificate.

  • A copy of the Club or Society Registration Certificate
  • A copy of the PAN card of the club or society along with associated partners or promotors.
  • Photograph of Partners or Promotors
  • Bank Account Statment/ Cancelled Cheque/ Frontpage of Passboook.
  • Authorization letter for appointment of authorised signatories.

The documents required for Hindu Undivided Family are as follows.

  • HUF's PAN Card
  • Karta PAN Card
  • Owner's Photograph
  • Bank Account Details
  • Proof of place of business

*Proof of Place of Business in GST Registration Documents

 The following shall be admissible proof as principal and additional place of business.

For owned premises, one should attach documents that verify the ownership of property which are as follows.

  • Property Tax Receipt
  • Municipal Khata Copy
  • Electricity Bill

In the case of rented or leased premises, the documents required for Principal Place of business are as follows.

People get confused, what are consented premises? A consented premise is the one when we obtain consent from the owner to use the property as a principal place of business for Goods and Service Tax purposes. The documents required for Consented premises are as follows.

Read More On GST Registration

GST Registration Fees for Properitorship, Partnership and Companies

The Government does not charge any amount for GST Registration whether it is for proprietorship, partnership, company, or any other entity. However, GST Registration fees is charged by the professionals who register the person in GST. 

The fees depend upon the type of entity that is getting registered in GST. It will be higher for the company and lower for proprietorship.

Bank Account for GST Registration

GST Registration can be done without Bank Account also. However, in 45 days, the bank account details are required to be updated on to the GST portal. A pop up will appear every time you log in to the GST portal which would appear like this.

“Dear Taxpayer, As per Rule 10A, it is mandatory to furnish the bank account details within 45 days from the date of grant of registration or the date on which return required under Section 39 is due to be furnished, whichever is earlier.

Kindly update your bank account details. GSTIN registration may be cancelled is such details are not updated within the prescribed time”

For proprietors, a savings account can be added also. So, it’s not mandatory to add a Current account before registering for GST.

GST Registration for E-commerce sellers & Operators

Yes, you need GST Registration if you have crossed the threshold limit of Rs. 20 lakh aggregate turnover to sell online. In case, limit is not exceeded then registration is not required but most of the E-Commerce operators require GST Registration before starting selling online, for instance: Flipkart, Amazon.

However, E-commerce operators are mandatorily required to obtain GST Registration.

Read: GST Returns for e-commerce sellers

GST Registration for Exempted Goods and Services

Section 23 of CGST Act,2017 deals with persons not liable for GST Registration. The following persons are not required to register in GST.

  • Engaged in the exclusive supply of goods and services or both that are not liable to tax or are wholly exempt from tax.
  • An agriculturist, to the extent of supply of produce out of cultivation of land.
  • Persons who are only engaged in making supplies on which tax is liable to be paid under a reverse charge basis.
  • Any person who turnover does not exceed specified limits.

Time limit to file GST application GST REG-01

  • A person liable to be registered shall apply within 30 days from the date on which he becomes liable.
  • A casual taxable person or a non-resident taxable person to apply for registration at least 5 days prior to commencement of business.
  • A person making supply from the territorial waters of India to obtain registration in the coastal state or Union territory where the nearest point of the appropriate baseline is located.
  • Also, a person having a unit in Special Economic Zone shall have to apply for separate registration, as distinct from his place of business located outside the Special economic zone in the same state or union territory.

PAN Card and Aadhar Authentication in GST Application

Permanent account number forms the part of GST number. The next ten digits after the first two digits of the GST number form part of PAN only. A person shall have a PAN in order to be eligible for a grant of registration.

However, these are the exceptions.

  • A person required to deduct TDS
  • A Non-resident taxable person
 
While registering for GST, you must always Authenticate Aadhar in GST Registration“. The reason is Aadhar Authentication in GST will let the processing of the application in 7 days and taxpayers would not be required for physical verification of the case.

In case Aadhar Authentication is not done, an officer would come from the GST department to physically verify the place of business and registration would be granted in 30 days at least.

What is Voluntary GST Registration & Its advantages?

A person who is not liable to be registered under Section 22(Normal GST registration) or Section 24 (Casual taxable person) may get himself registered voluntarily. In the case of voluntary registration, all provisions of this Act, are as applicable to a registered person, shall apply to a voluntarily registered person.

What are the advantages of voluntary registration under GST?

  • In the case of an inverted tax structure (that is output tax rate is lower than the input tax rate), it’s beneficial to get registered and pay the tax liability, and avail of an input tax credit.
  • Customers may prefer or even insist to deal only with a registered business. This is particularly when customers are GST registered as such customer will fall under reverse charge if his vendors or supplier is unregistered.
  • Some businesses such as contractors may decide to register to avoid an embarrassment caused by revealing the fact that their annual taxable supply is below the threshold limit of Rs. 20 lakhs.

What is Suo Moto GST Registration?

  • Proper officer finds that a person liable for registration has failed to register for GST.
  • Temporary registration shall be ordered in FORM GST REG-12. It shall be effective from the date of the order granting registration.
  • Application for registration to be made within 90 days from the date of the grant of such temporary registration.
  • In case of an appeal against the grant of temporary registration, then the application for registration shall be submitted within 30 days from the date of issuance of the order upholding the liability to registration.

GST Registration Online Process (PART A & PART B)

Under Rule 8, Procedure for application for registration.

  1. Applicability: Every person seeking voluntary registration, a person paying tax under composition levy, the casual taxable person
  2. Application and declaration of information should be made in Form GST REG-01.
  3. Information to be furnished in Common portal (PART -A) like PAN, Mobile number, E-mail address, State or Union territory.
  4. Verification of information declared shall be made by the GST department.
  5. On successful verification, a TRN( Temporary Reference Number) shall be granted.
  6. Electronic submission of Application of in Part B of Form GST REG-01 duly signed through Digital signature or verified via EVC (OTP)
  7. The acknowledgment shall be issued electronically to the applicant in Form GST REG-02.
  8. The status of the GST Registration application can be checked using the ARN number.

In case the GST Registration application is accepted, a GST Registration Certificate in GST REG-06 is issued. While, if there is any query a show cause notice is issued. A show-cause notice in GST Needs to be downloaded and a clarification needs to be submitted in response to the query.

If GST Officer accepts the response, GST Registration will be granted otherwise GST Registration will be rejected. Read how to find out GST Rejection reasons.

GST Registration Certificate and Date of Registration

Issue of GST Registration certificate in Form GST REG-06

What will be the effective date of registration?

The effective date of registration:

Application filed from liability dateRegistration effective from
Within 30 daysThe date on which the person becomes liable for registration
Not within 30 daysDate of Grant of registration
 

Is the GST number mandatory on the name board?

Display of Registration certificate and GSTIN on the name board at the entry and in a prominent location at his principal place of business and additional place of business.

The GSTIN should be displayed in bold letters so as to be easily visible to visitors especially to the customers and vendors.

Amendment in Core & Non Core fields in GST Application form

What is an amendment to GST registration?

The fields viz core fields and non-core fields in GST registration can be amended later on after the certificate of registration has been granted.

  • Intimation of any changes in the information furnished to be made to the proper officer within 15 days.
  • Amendments in the noncore field can be made directly on the common portal but approval is required for amendment in the core fields. Noncore fields like updating mobile numbers and emails in GST can be done directly.

The effective date of amendment in registration can be earlier than the date of submission of the application for amendment only when the commissioner orders the same for reasons to be recorded in writing.

How do I amend core fields in GST registration?

Permission of proper officer required if the change relates to core fields of information such as

  • The legal name of the business
  • Address of Principal and additional place of business
  • Addition, deletion, or retirement of Partners or Directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent responsible for the day to day affairs of the business.

Change of such particulars shall be applicable for all registartions of a registered person obtained under provisions of this chapter on same PAN.

The proper officer may approve or reject amendments in the registration particulars. Any rejection or approval of amendments under SGST or UTGST act shall be deemed to be a rejection or approval under CGST.

Mobile no./ E-mail address of authorised signatory can be amended only after online verification through GST portal.

Notifications & Clarification Regarding GST Registration Applications

Q1 Registration in case of participants of long-running exhibitions by a casual taxable person for more than 180 days. Whether treated as a casual taxable person or a normal taxable person?

  • The taxable person cannot be treated as a casual taxable person and thus person shall be required to obtain registration as a casual taxable person.
  • He shall upload a copy of the allotment letter granting him permission to use the premises for the exhibition.
  • The allotment letter/consent letter shall be treated as a proper document for proof as a place of business.
  • He can surrender registration once the exhibition is over and would not be required to pay advance tax for registration.

Q2 Whether homestays providing accommodation through an electronic commerce operator below the threshold limit are exempt from registering for GST?

  • The taxable person cannot be treated as a casual taxable person and thus person shall be required to obtain registration as a casual taxable person.
  • He shall upload a copy of the allotment letter granting him permission to use the premises for the exhibition.
  • The allotment letter/consent letter shall be treated as a proper document for proof as a place of business.
  • He can surrender registration once the exhibition is over and would not be required to pay advance tax for registration.
Q3 Whether the change in the ownership of the business to include a change in ownership due to the death of the sole proprietor?
  • Section 29(1)(a) of the CGST act provides that the reason for the transfer of business includes “death of proprietor” and it will include a change in ownership due to the death of the proprietor.
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