GST Registration Online with the help of Gstmentor

Get GST Registration with Gstmentor Services

We have helped a lot of proprietors, partnerships, and companies in obtaining GST Registration online. What you will get in a combined package?

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Process of obtaining GST Registration with Gstmentor

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Documents Required for GST Registration

The first question that comes to our mind while obtaining GST Registration is What are the documents that are required to obtain GST Registration? Before we directly move upon what are documents required, we need to understand the type of entity. The documents depend upon the type of entity. Different documents are required for different entities like,

  • Proprietorship
  • Partnership firm
  • Company
  • LLP’s
  • Hindu Undivided Family (HUF’s)

Proof of Place of Business in GST Registration Documents

We get all the documents but often get perplexed that what should be valid proof as a place of business. If we commit a mistake in attaching wrong proof as a place of business. We receive a show-cause notice, and if we fail to provide a reply, Our Registration gets rejected.

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

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.

  • Legal recognition
  • Eligibility to avail Input tax credit
  • Legal Authorization to collect tax and to pass on the credit
  • Getting eligible to avail various other benefits and privileges under GST

GST Registration Fees for Properitorship, Partnership and Companies

gst registration fees

The Government does not charge any amount for GST Registration whether it is for proprietorship, partnership, company, or any other entity. However, 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.

Read More about GST registration fees.

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.

The following persons are required to compulsory register in GST.

  • Persons making an interstate taxable supply.
  • Casual taxable persons making taxable supply.
  • Persons who are required to pay tax under reverse charge.
  • Non Resident taxable persons making taxable supply.
  • Persons who make a taxable supply of goods and services or both on behalf of other taxable persons whether as an agent or otherwise.
  • Every E-commerce operators
  • Persons who are supplying goods and services through an e-commerce operator(Amazon, Flipkart) who is required to collect tax collected at source.
  • Persons who are required to deduct TDS under Section 51, whether or not registered under this act.
  • Input service distributor.
  • All other persons who are providing OIDAR (Online Information Database Access and retrieval services) from a place outside India to a person in India, other than a registered person.
casual taxable person in 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.

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.

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”. 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 21 days at least.

Look at how Aadhar and PAN Integration via official channel of Goods and Service Tax Network

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 application can be checked using the ARN number.

GST Registration Certificate and Date of Registration

Issue of GST Registration certificate in Form GST REG-06

  • An applicant shall be issued with a certificate of registration in Form GST REG-06 and a goods and services tax identification number (GSTN) of 15 digit number shall be assigned.
  • Certificate of Registration shall be signed or verified EVC by the proper officer.

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.

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.

FAQ on GST Registration

Yes, you yourself can register for GST by visiting the official GST portal – https://www.gst.gov.in/ and by clicking on the “Services” button on the top bar and then clicking on “Registration”. The registration process starts or you can take help from us by writing to us at [email protected] or filling the form above.

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.

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

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.

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.

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.