Registration

Introduction
1) It is for identification of the taxpayer
2) And to ensure the compliances
3) For collection of tax and to compute ITC
4) Registration is must under GST
5) However, its not compulsory to obtain registration for each business person
6) Under GST — its PAN based registration
7) Further, state wise registration to be obtained
8) In a single state / UT for all businesses under same PAN , single registration can be obtained
9) However, for business places in different states / UTs , separate registration is required.
10) Also, the registration is not tax specific i.e. single registration to be obtained for all CGST /
SGST UTGST IGST and GST Compensation Cess

Registration under GST shall be obtained by —

1) A person registered under old taxation system pre GST
2) Transfer of business in case of succession etc.
3) In case of amalgamation / demerger as per order
4) A person having aggregate turnover exceeding the limit.
5) A person falling in category of compulsory registration cases.

Threshold Limits of Turnover for Registration

Exclusively supply of goods (other than specified ) ( no Service)

Mizoram Arunachal Pradesh Other States

Tripura Meghalaya
Manipur Sikkim
Nagaland Uttarakhand
Puducherry
Telangana

10 Lakhs 20 Lakhs 40 Lakhs

Threshold Limits of Turnover for Registration

Exclusively supply of Specified goods
( Ice Cream and other edible ice / Pan masala/ tobacco and tobacco substitutes )

Mizoram Other States

Tripura
Manipur
Nagaland

10 Lakhs 20 Lakhs

Threshold Limits of Turnover for Registration

In Supply of Goods as well as Services

Mizoram Other States

Tripura
Manipur
Nagaland

10 Lakhs 20 Lakhs
Aggregate Turnover - Meaning
Includes Excludes
Intra State Taxable Supplies GST amount
Inter State Taxable Supplies Value of inward supplies taxable on reverse charge basis
Exempt Supplies Imports
(incl Non Taxable supply)
Exports Agricultural produce cultivated by family members
Of the person having same PAN
Computed on all India Basis
Category of persons are required to compulsorily get registered under GST (Sec:24)
1) Inter state suppliers (limit of 20 lakhs and 10 lakhs available for service providers and
notified persons)
2) Casual Taxable persons (limit of 20 lakh and 10lakhs available for service providers and
notified persons)
3) Persons taxable under the reverse charge basis
4) Persons required to deduct TDS under GST)
5) Persons required to deduct TCS under GST-E-Commerce Operators
6) And Person making supply through ECO (limit of 20 lakhs and 10 lakhs available for
service providers)
7) Input Service Distributors
8) Persons making a sale on behalf of someone else whether as an Agent or principal.
9) Online Service Providers (OIDAR services) proving service from outside India to a non-
registered person in India
Persons not liable for registration (Sec:23)
1) Persons exclusively in supply c taxable goods services
2) Persons exclusively in supply of exempt goods/services
3) Agriculturist-To the extent of supply of produce out of cultivation of land
4) Specified category of persons notified by government
Registration Process
1) Compulsory registration-Apply within 30 days from the day on which he becomes liable
for registration-form GST REG 01
2) Before application, he shall declare
-Legal name
-PAN
-Mobile No.
-Email ID
-State/UT
3) PAN-Verified with CBDT database and mobile no and email ID verified with-OTP
4) Further Aadhar authentication is required
5) On successful verification Temporary Reference Number (TRN) is generated.
6) In part B of application other details like-
Constitution of business, jurisdiction, option of composition, date of commencement of
business reason of registration add nature of business activity bank details and details of
signore to be mentioned
7) Specified documents shall be submitted along with the application
8) On submitting the application-gets acknowledgment-GST REG 02
Registration Deemed to granted
In case if officer has to take action
-within days from application
OR
-within 7 days from clarification
OR
-failed to take action with time limit in case of failure of aadhar authentication (30 days)
Registration is assumed to be grated