GUIDE TO GST REGISTRATION

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ALL ABOUT GST REGISTRATION

GST Registration is the process of registering & acknowledging a business under GST.
GST registration applies to all individuals and entities supplying goods or services in
India. GST registration becomes mandatory when the aggregate value of supply exceeds
Rs.20 lakh. The Ministry of Finance (MoF) simplified the GST registration procedure to
ease the tax filing process. If the entity operates in a special category state, GST
registration becomes applicable if the value exceeds Rs.10 lakh p.a.

GST Registration is an application for allotment of GST Number or GSTIN. The Process
of GST registration on the GST Portal is the same for the following types of Taxpayers.

● Normal Taxpayer – dealer registered under normal scheme

● Composite Dealer – dealer registered under Composition Scheme
● Casual Taxable Person
● Input Service Distributor
● SEZ Developer
● SEZ Unit

The government has mandated GST registration & you may face severe consequences of
not registering under GST under the suit of fraud & tax evasion.

In this article, let us look at the eligibility for obtaining GST registration

WHAT IS THE ELIGIBILITY CRITERIA FOR

GST REGISTRATION?
The following mentions the categories and eligibility for GST registration:

Aggregate Turnover

Any service provider who provides a service value of more than Rs. 20 Lakhs aggregate
in a year is required to obtain GST registration. In the special category states, this limit is

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Rs. 10 lakhs. Any entity engaged in the exclusive supply of goods whose aggregate
turnover crosses Rs.40 lakhs is required to obtain GST registration.

Inter-state Business

An entity shall register for GST if they supply goods inter-state, i.e., from one state to
another irrespective of their aggregate turnover. Interstate service providers need to
obtain GST registration only if their annual turnover exceeds Rs. 20 lakhs. (In special
category states, this limit is Rs. 10 lakhs).

E-commerce Platform

Any individual supplying goods or services through an e-commerce platform shall apply
for GST registration. The individual shall register irrespective of the turnover. Hence,
sellers on Flipkart, Amazon, and other e-commerce platforms must obtain registration to
commence activity.

Casual Taxable Persons

Any individual undertaking supply of goods, services seasonally or intermittently through

a temporary stall or shop must apply for GST. The individual shall apply irrespective of
the annual aggregate turnover.

Voluntary Registration

Any entity can obtain GST registration voluntarily. Earlier, any entity who obtained GST
voluntarily could not surrender the registration for up to a year. However, after revisions,
voluntary GST registration can be surrendered by the applicant at any time.

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TYPES OF GST REGISTRATION
The following details the types of GST registration:

Normal Taxpayer
This category of GST registration applies to taxpayers operating a business in India.
Taxpayers registering for normal taxpayer does not require a deposit and also provided
with an unlimited validity date.

Composition Taxpayer
To register as a Composition Taxpayer, the individual should enroll under GST
Composition Scheme. Taxpayers enrolled under the Composition Scheme can pay a flat
GST rate. However, the taxpayer would not be allowed to claim the input tax credit.

Casual Taxable Person

Any taxpayer establishing a stall or seasonal shop shall register under Casual Taxable
Person. To register as a casual taxable person, the taxpayer shall pay a deposit equal to
the amount of GST liability. The liability should match the active registration periods.
The registration remains active for a period of 3 months.

Non-Resident Taxable Person

The category of non-resident taxable person applies to individuals located outside of
India. The taxpayers should and supplying goods or services to residents in India. To
register as a casual taxable person, the taxpayer shall pay a deposit equal to the amount of
GST liability. The liability should match the active registration periods. The registration
remains active for a period of 3 months.

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THE PROCESS TO APPLY FOR GST
REGISTRATION ON GST PORTAL

Read about the detailed process to apply for GST Registration on the GST Portal for
an individual, HUF, Company, Partnership Firm, or LLP.

1. Visit GST Portal

Go to the GST Portal i.e. gst.gov.in.

2. Navigate to New Registration

Click on ‘Register Now’ on the Home page OR Go to Services > Registration >
New Registration.

3. Part A: New Registration

Click on ‘New Registration’ on the next page that appears and select the
relevant options.

a. ‘I am a’ – select the relevant option

b. State/UT and District – Select the state in which you want the registration

c. The legal name of the business – Enter the name as per PAN

d. PAN – Enter PAN of the business

e. Add e-mail and mobile number of the primary authorized signatory

f. Enter the characters seen in Captcha Image

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 Select ‘Proceed’

4. GSTIN List

The screen displays GSTIN / UIN / Provisional ID for the same PAN in the
same state. Click on ‘Proceed’.

5. OTP Verification

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 The screen displays an OTP Verification page. Enter the OTP (One-Time
Password) that you receive on the mobile number and e-mail entered in Step 3
above. OTP is valid for 10 minutes.

If OTP is not received or is invalid, click on the option ‘Click here to resend the
OTP’ to receive a new OTP.

6. TRN (Temporary Reference Number)

You will receive a 15 digit TRN (Temporary Reference Number) on the

registered e-mail and mobile. The screen will also show the validity of the
TRN.

7. Part B – Enter TRN

Go to Services > Registration > New Registration and click on ‘Temporary

Reference Number (TRN)’. Enter TRN, characters seen in the Captcha Image
and click on ‘Proceed’.

8. OTP Verification

The screen displays an OTP Verification page. Enter the OTP (One-Time
Password) that you receive on the mobile number and e-mail. The same OTP
would be sent on e-mail and mobile number. OTP is valid for 10 minutes.

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 If OTP is not received or is invalid, click on the option ‘Click here to resend the
OTP’ to receive a new OTP.

9. My Saved Application

The ‘My Saved Application’ page will appear on the screen. Click the Edit Icon
under the column ‘Action’.

10. Tab wise Details

Part B of the form has various tabs. Enter the details by selecting relevant
options. Upload documents in .pdf and .jpeg format.

11. Business Details

The first tab is ‘Business Details’. Enter the necessary details and upload the
relevant documents. If you want to apply for Composition Scheme, select ‘Yes’

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 in the option for the Composition field. Once all the details are entered, click on
‘Save & Continue’.

12. Promoters / Partners Details

The second tab is ‘Promoter / Partners’. Enter personal information, identity

information, and address details of each promoter/partner. Upload the relevant
documents and click on ‘Save & Continue’.

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13. Authorized Signatory

The third tab is ‘Authorised Signatory’. The details are auto-filled if the tab for
authorized signatory was selected while entering details of promoter or partner
in the earlier tab. Select the primary authorized signatory. Review details and
click on ‘Save & Continue’

14. Authorized Representative

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 The fourth tab is ‘Authorized Representative’. If you have any authorized
representative, enter details of such person and click on ‘Save & Continue’.

15. Principal Place of Business

The fifth tab is ‘Principal Place of Business’. Principal place of business is the
place where books of accounts are maintained and the top management is
located. Enter address, contact details, nature of possession, and nature of the
business activity. Further, upload a legal ownership document and click on
‘Save & Continue’.

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16. Additional Place of Business
The fifth tab is ‘Additional Place of Business’. If you have any other office other
than the principal place of business, enter details of that place under this tab. Enter
the number of additional place of business, add details similar to the principal
place of business and click on ‘Save & Continue’.
17. Goods and Services
The sixth tab is ‘Goods and Services’. Enter details of goods or services supplied
by the business. You can enter details of a maximum of 5 goods and 5 services.
Enter HSN/SAC and description. Once you enter the details, click on ‘Save &
Continue’.
18. Bank Accounts

The ‘Bank Accounts’ tab will not appear on the screen during the GST
Registration. Once the GSTIN is issued, when the taxpayer logins to the GST
portal for the first time. Bank Account details are required to be added. You
can enter details of maximum of 10 bank accounts. Enter the account number,
type, and IFSC code. Further, upload the document proof and click on ‘Save &
Continue’.

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19. State Specific Information

The eighth tab is ‘State Specific Information’. Enter details of state

registrations if any and click on ‘Save & Continue’.

20. Verification
The last tab is ‘Verification’. There are two options to Submit the Application at
the bottom of the page.
A. Submit with DSC – Sign the application using the DSC i.e. Digital Signature
Certificate token. However, you must register the DSC on the GST Portal.
B. Submit with EVC or Submit with E-Signature – Under this option, you

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 would receive an OTP on registered mobile and registered email. Enter the OTP
and submit the application.
21. Success message
After you submit the application, a success message is displayed. You would
receive an Acknowledgement Reference Number i.e. ARN on your registered
email and mobile in the next 15 minutes.

CONSEQUENCES OF NOT REGISTERING UNDER GST

Not applying for GST registration even if you are eligible for the same is

considered as the crime of tax evasion & fraudulence.

The consequences can be high penalties, Rs. 10,000 minimum/ 10% of the tax

due (in case of genuine errors)/ the amount of tax that was stolen, & even jail

time in extreme cases.

Businesses must keep the severity of GST Registration in mind & must get

themselves registered under GST before carrying out businesses.

In order to register for GST, visit our website AskYourProfessional

www.askyourprofessional.com @askyourprofessional +91 8791164133

www.askyourprofessional.com @askyourprofessional +91 8791164133