1. What is GST Registration & why is it necessary?

Every business carrying out a taxable supply of goods or services and whose turnover
exceeds the threshold limit is required to register as a normal taxable person. This
process of registration is called GST registration.

2. Who should get registered under GST?

Turnover Limits – For Sale of Goods
Exceeds Rs.40 lakh For Normal Category States
Exceeds Rs.20 lakh For Special Category States
Turnover Limits – For Providing Services
Exceeds Rs.20 lakh For Normal Category States
Exceeds Rs.10 lakh For Special Category States

Normal Category
Normal Category States States who Special Category States
choose status quo
Chhattisgarh, Jharkhand, Delhi,
Bihar, Maharashtra, Andhra Pradesh,
Puducherry, Meghalaya,
Gujarat, Haryana, Goa, Punjab, Uttar
Mizoram, Tripura, Manipur,
Pradesh, J&K, Assam, Himachal Kerala and Telangana
Sikkim, Nagaland, Arunachal
Pradesh, Karnataka, Madhya Pradesh,
Pradesh, Uttarakhand
Odisha, Rajasthan, Tamil Nadu, West
Bengal

Note: Kerala can now charge ‘calamity cess’ up to 1% on all intra-state supply of goods
and services to cope up with natural calamities faced by the state last year.

3. Businesses that need to register under GST

irrespective of their turnover
 Inter-state supplier
 Casual taxable person
 Non-Resident taxable person
 Persons taxable under the reverse charge basis
 Persons required to deduct TDS under GST
  Persons required to deduct TCS under GST
 Input service distributor
 Agents of a supplier
 E-commerce operator
 Suppliers who supply goods through E-commerce operator who is liable to collect tax
at source.
 Online Service Providers providing service from outside India to a non-registered
person in India.

4. What is Composition scheme and when should

a business opt for it?
Small businesses having annual turnover (of taxable supplies of goods) less than Rs.
1.5 Crore (Rs. 75 lakhs for North Eastern and hill states) can opt for Composition
scheme.

Composition dealers will pay nominal tax rates based on the type of business:

* Independent service providers, as well as mixed suppliers of goods and services with an
annual turnover of up to Rs.50 lacs in the preceding financial year can opt for this scheme.

Composition scheme is not applicable to:

 A person making inter-state supplies

 Supplier of services other than restaurant related services
 Manufacturer of ice cream, pan masala, or tobacco
 Casual taxable person or a non-resident taxable person
 Businesses which supply goods through an e-commerce operator
Conditions for availing Composition Scheme
 No Input Tax Credit can be claimed by a dealer opting for composition scheme
 The taxpayer cannot make any inter-state supply of goods.
 The dealer cannot supply GST exempted goods
 Taxpayer has to pay tax at normal rates for transactions under Reverse Charge
Mechanism
 If a taxable person has different segments of businesses (such as textile, electronic
accessories, groceries, etc.) under the same PAN, they must register all such
businesses under the scheme collectively or opt out of the scheme.
 The taxpayer has to mention the words ‘composition taxable person’ on every notice
or signboard displayed prominently at their place of business.
 Composition dealers are required to file only one quarterly return (instead of three
monthly returns filed in regular scheme).
 They cannot issue taxable invoices, i.e., collect tax from customers and are required to
pay the tax out of their own pocket.
 The taxpayer has to mention the words ‘composition taxable person’ on every bill of
supply issued by him.
 A manufacturer or a trader can also supply services to an extent of ten percent of
turnover or Rs. 5 lakh, whichever is higher.

Sr. No Form Number Description

Application for Registration (Other than a non-resident taxable

person, a person supplying online information and data base access
or retrieval services from a place outside India to a non-taxable online
1. GST REG-01 recipient referred to in section 14 of the Integrated Goods and
Services Tax Act, a person required to deduct tax at source under
section 51 and a person required to collect tax at source under
section 52)

2. GST REG-02 Acknowledgement

Notice for Seeking Additional Information / Clarification / Documents

3. GST REG-03 relating to Application for <<Registration/Amendment/Cancellation
>>

Clarification/additional information/document for <Registration/

4. GST REG-04
Amendment / Cancellation>

Order of Rejection of Application for <Registration / Amendment /

5. GST REG-05
Cancellation

6. GST REG-06 Registration Certificate

Application for Registration as Tax Deductor at source (u/s 51) or Tax

7. GST REG-07
Collector at source (u/s 52)
 Order of Cancellation of Registration as Tax Deductor at source or Tax
8. GST REG -08
Collector at source

9. GST REG-09 Application for Registration of Non Resident Taxable Person

Application for registration of person supplying online information

10. GST REG 10 and data base access or retrieval services from a place outside India
to a person in India, other than a registered person

5. What are the documents/details required to

register under GST?
 PAN: Mandatory to apply for GST registration (except in case of non-
resident).
 Photographs: Photographs of proprietor, partners, managing trustee,
committee etc. and authorized signatory
 Constitution of taxpayer : Partnership deed, registration certificate or other
proof of constitution
 Proof of principal / additional place of business :

For own premises – Any document in support of the ownership of the

premises like latest property tax receipt or Municipal Khata copy or copy of
electricity bill.

For rented or leased premises – copy of rent / lease agreement along

with owner’s (landlord) documents like latest property tax receipt or Municipal
Khata copy or copy of electricity bill.

 Bank account related proof : Scanned copy of the first page of bank pass
book or bank statement
 Authorization forms: For each authorized signatory, upload authorization
copy or a copy of resolution of managing committee or board of directors in
the prescribed format.

6. What is the GST registration process?

Any business can get registered under GST by applying via the GST Online
Portal or at GST Seva Kendra set up by the Government of India.
Part-A of Registration Details
 PAN, Mobile & E-mail Verification.

Part-B of Registration Details

1) Business Details
 Trade name, Constitution of Business, District, Ward/Circle,
Jurisdiction Details, Option for Casual Taxable Person and
Composition Scheme, Reason for Obtain Registration, PDF of
Constitution of taxpayer
2) Promoter / Partners Details
 Personal Information (Full Name, Father’s Name, Date of
Birth, Mobile No., E-mail Address, Gender)
 Identity Information (Designation, Citizenship, PAN, Aadhaar
No., Declaration)
 Residential Address
 JPEG of Partner’s Photograph
3) Authorized Signatory Details
 Personal Information
 Identity Information
 Residential Address
 JPEG of Partner’s Photograph
 PDF of Authorization Forms
4) Authorized Representative Details
5) Principal Place of Business
 Address, Contact Information, Nature of Possession of
Premises, PDF of Address Proof, Nature of Business
6) Additional place of Business
7) Goods and Services Details
 Top 5 Goods / Commodities Details (HSN and Description of
Goods)
8) Bank Account Details
 Number of Accounts, Account Type, Account Number, Bank
Name, Bank Address, PDF / JPEG of Bank Details Proof.
9) Verification Details
7. What is the penalty for not registering under
GST?
An offender not paying tax or making short payments (genuine errors) has to pay a
penalty of 10% of the tax amount due subject to a minimum of Rs.10,000.

The penalty will at 100% of the tax amount due when the offender has deliberately
evaded paying taxes