GST

REGISTARTION
WHO HAS TO
REGISTER ?
Aggregate Turnover Exceeds 20/40 Lakhs P.A .
In case of Services & Goods respectively

E-Commerce Operator (ECO) eg. Amazon,

OLA, etc.

Person Who Is Recipient Of Goods/ Services

Which Attracts Reverse Charge.

Casual & Non Resident Taxable Persons.

Person Who Supply Goods Via ECO.

Person Engaged in inter-state supply of
Goods/Services.
WHO DO NOT HAVE
TO REGISTER ?

Person Who Supply Goods/Services Which

Are Non-taxable Or Exempt In Nature .

Person engaged in supply of produce out of

cultivation of land.

Person Engaged Exclusively In Supplies

Which Are Under RCM.
 AGGREGATE
TURNOVER

Aggreg
Inter
axable Exempt te
Exports State
upplies supplies Turnov
supplies
r

Aggregate Turnover Will Be Computed On All-India

Basis For Same PAN
BENEFITS OF
REGISTERATION

 Better standing in market to approach big business

entities who only deals with registered person.
 Good rating helps to acquire customers.
 Inter-state sales can be made more freely.
 Availing Input-Tax Credit.
 Other registered dealers do not have to pay tax in RCM.
 Ease to get loans from bank
 Get recognition under GST Act.
 Accidental Insurance up to 10 Lakhs.
DETAILS REQUIRED FOR
REGISTERATION(PROPRIETOR)

Details Documents Required

Business Detail
 Description Of Goods/ Services In
Business Is Engaged
Proprietor  Passport Size Photograph.
 Aadhaar Card Self Attested
 PAN Card Self Attested
Address Proof  Commercial Rent Agreement(4%
stamp duty)
 Latest Electricity Bill
 NOC from owner of premises. (if
there is no rent agreement)

Bank Accounts  Cancelled Cheque

 Photograph Of First Page Of
Passbook
 Mentioning Name Of
Owner/Business.
DETAILS REQUIRED FOR
REGISTERATION(PARTNERSHIP)

Details Documents Required

Business Detail  Partnership Deed (750 stamp duty)
 Description Of Goods/ Services In Business
Is Engaged

Partners  Passport Size Photograph

 Aadhaar Card Self Attested
 PAN Card Self Attested
 Detail Of Authorized Signatory
 NOC for authorized signatory(s) from
partners
Address Proof  Commercial Rent Agreement(4% stamp
duty)
 Latest Electricity Bill
 NOC from owner of premises. (if there is no
rent agreement)

Bank Accounts  Cancelled Cheque

 Photograph Of First Page Of Passbook
 Mentioning Name Of Owner/Business
DETAILS REQUIRED FOR
REGISTERATION(COMPANY)
Details Documents Required
Business Detail  Incorporation Certificate
 Description Of Goods/ Services In
Business Is Engaged

Promoters  Passport Size Photograph.

 Aadhaar Card Self Attested
 PAN Card Self Attested
 Detail Of Authorized Signatory
 Digital Signature Certificate
 NOC for authorized signatory(s) from
board of directors
Address Proof  Commercial Rent Agreement(4% stamp
duty)
 Latest Electricity Bill
 NOC from owner of premises. (if there is
no rent agreement)

Bank Accounts  Cancelled Cheque

 Photograph Of First Page Of Passbook
 Mentioning Name Of Company
TYPE OF REGISTRATION
(COMPOSITION SCHEME FOR
SMALL BUSINESS OWNERS)
Eligibility :
Person having aggregate turnover in
preceding F.Y. is up to, 50/150 Lakhs in
case of Service & Goods respectively

Merits : De-merits :
 Required to file GST Return CMP-08  Cannot collect GST on outward
on quarterly & GSTR-04 on annual supplies.
basis.  Cannot avail ITC on inward
 1% tax on net sales for period in case supplies.
of goods & services .  Restriction on supply of inter-state
 5% tax on net sales for the period in supply.
case of restaurant services.  Have to pay GST out of pocket
 No need to maintain HSN summary
of goods.
DETAILS REQUIRED FOR
REGISTERATION(REGULAR SCHEME)
Merits :
 Enjoy the benefit of ITC on
inward supplies
 Can collect GST on
outward supplies
 Can make inter-state
supply
Demerits :
 Required to file GSTR-1 & 3B
on monthly basis.
 Detailed summary of outward
supply is reported on portal.
 Different rates of taxes on
different types of Goods &
Services
 Detailed HSN summary of
goods/services are required.
 GSTR-9 annual report is
required to be filed
HOW TO APPLY FOR GST
REGISTRATION
STEP-1

Fill Part-A of
Visit common portal Reg-01
WWW.GST.GOV.IN

Provide Information for

After verification
verification:
TRN is generated and
1. PAN Details
intimated to registered E-
mail & Number. 2. E-mail ID
3. Mobile No.
HOW TO APPLY FOR GST
REGISTRATION
STEP-2
Using TRN
submit While Submitting
application in application, applicant will
PART-B of REG- have to go through
01 Aadhaar Authentication

Upload specified
documents
After Aadhaar
Authentication & Uploading
document submit the PART-
Applicant will receive B of REG-01
ARN (REG-02) on
registered E-mail &
Mobile no. for Future
Reference
WHAT NEXT ?

 After receiving ARN (REG-02) you can check

your application status from GST portal.
 GST officer either accept or reject your
application.
 If GST officer accepts your application you will
get GST Registration Number.
 First time login id and password will be shared to
applicant registered E-mail ID.
WHAT IF GST OFFICER
REJECTS APPLICATION ?

 GST officer can reject if he is not satisfied with your

application
 You will receive Notice (REG-03) grounds on which your
registration is being rejected
 After receive Notice (REG-03) file your clarification reply or
changes as prescribed by officer within 7 days on form REG-
04
 Basis on which GST officer can reject application if
documents uploaded does not match the information provided
 Documents provided for verification are not readable.
REASONS FOR CANCELLATION
BY TAXPAYERS?

Closure of Transfer of Change of

Business business/merger PAN

Death of
proprietor

Taxable person is Below

no longer liable to threshold for
get registered registration
REASONS FOR CANCELLATION
BY GST OFFICER?

Registration was taken Fails to file GST

by fraud, misstatement Returns 6 months
or suppression of facts continuity

Not conducted business Issuing Bogus

in place of business as Invoice
mentioned in
application
Behind Every Successful Business Decision, There Is Always A CMA