GST Registration

GST REGISTRATION

GST Registration application can be made using Form GST REG-01 on the SubmitReturn.com platform, GST Common Portal or through a GST Facilitation Centre. To begin the GST Registration process, the applicant must provide his/her PAN, mobile number, email address and state of registration. Once the information is provided online, PAN of the applicant is validated online by the Common Portal from the database maintained by the Central Board of Direct Taxes. Further, a OTP is sent to the mobile number and email address mentioned in the registration form along with a temporary reference number. Using the temporary reference number, the applicant must then complete Part-B of the FORM GST REG-01 along with that is duly signed application and documents. The application form can be submitted electronically through the GST Common Platform or through a GST Facilitation Centre.
  • Photographs of the Promoters
    • In case of Proprietary Concern – Proprietor’s Photo
    • In case of Partnership Firm / LLP – Managing or Authorized or Designated Partner’s Photo. Upto 10 partners photos can be submitted.
    • In case of HUF – Karta
    • In case of Company – Managing Director or the Authorised Person
    • In case of Trust – Managing Trustee
    • In case of Association of Persons or Body of Individuals – Members of Managing Committee. Photos of upto ten members including that of Chairman are to be submitted.
    • In case of Local Authority – CEO or his equivalent
    • In case of Statutory Body – CEO or his equivalent
    • For all Others – Person in Charge
  • Constitution of Business or Registration Certificate
    • In case of Partnership Firm – Partnership Deed
    • In case of Society, Trust, Club, Government Department, Association of Persons or Body of Individuals, Local Authority, Statutory Body and Others – Registration Certificate or Proof of Constitution
    • In case of LLP – Incorporation Certificate
    • In case of Company – Incorporation Certificate
  • Proof of Principal Place of Business
    • In case of 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.
    • In case of Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
    • For rented/leased premises where the Rent/lease agreement is not available – An affidavit to that effect along with any document in support of the possession of the premises like copy of Electricity Bill.
    • For all other cases including shared properties – A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy.
    • In case the principal place of business is located in an SEZ or the applicant is an SEZ developer – necessary documents/certificates issued by Government of India are required to be uploaded.
  • Bank Account Related Proof
    • Scanned copy of the first page of Bank passbook or the relevant page of Bank Statement or Scanned copy of a cancelled
    • cheque containing name of the Proprietor or Business entity, Bank Account No., MICR, IFSC and Branch details including code.

Declaration for Authorised Signatory

 (Provide details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.)

I/We, (Name) of Partners/Karta/Directors/Trustees/CEO) being (Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.) of (GST Applicant Name), hereby solemnly affirm and declare that (Name of Authorised Signatory) is hereby authorized, vide resolution no (Board Resolution Number, if applicable) dated (Board Resolution Date, if applicable) (copy submitted herewith), to act as an authorized signatory for the business (Name of the Business / GST Applicant Name) for which application for registration is being filed under the Act. All his actions in relation to this business will be binding on me/us.

 Signature of the person(s) competent to sign

Name:

 

Designation/Status:

 

(Name of the proprietor/Business Entity)

Once the above information and documents are provided, the application for GST registration must be digitally signed by the person mentioned in the table below:

 

For Proprietorship – Proprietor

For Partnership – Managing / Authorized Partners

For Hindu Undivided Family – Karta

For Private Limited Company – Managing / Whole-time Directors

For Public Limited Company – Managing / Whole-time Directors

For Society/ Club/Trust/AOP – Members of Managing Committee

For Government Department – Person In Charge

For Public Sector Undertaking – Managing / Whole-time Director

For Unlimited Company – Managing/ Whole-time Director

For Limited Liability Partnership – Designated Partners

For Local Authority – Chief Executive Officer (CEO) or Equivalent

For Statutory Body – Chief Executive Officer (CEO) or Equivalent

For Foreign Company – Authorized Person in India

For Foreign Limited Liability Partnership – Authorized Person in India

For Others (specify) – Person In charge

We have well prepared and experience team working to decode GST in the most easiest way possible. Therefore, we have divided the GST registration procedure in three steps:

 

# Step 1 – Arrange all required documents: The first step is to arrange all the required documents as said above. Further, on submitting to us the required documents, you shall be required to pay our fees in advance.

 

# Step 2 – Application filing and response: After filing the application form along with the required document in form GST Reg 1, we shall wait for at least 3 days for the response on the application.

 

# Step 3 – GST registration & Compliance: If the documents and application filed in is place, then the department shall be issued the GST registration certificate and after that you need to file 3 monthly returns. 

There are basically two types of exemption and remedies available to the taxpayer, one is basic exemption and another is the composition scheme. Let us understand both:

1. BASIC EXEMPTION UNDER GSTAs per the GST law, if any person supplies goods or services for the value of more than Rs.20 lakh, then GST registration shall be mandatory and he shall have to apply for GST registration within 30 days.

 

Further, the basic exemption of Rs.20 lakh is not applicable for north eastern states including Jammu & Kashmir (J&k), Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizroram, Nagaland, Sikkim, Tripura, Himanchal Pradesh and Uttrakhand. For these states, the basic exemption limit is Rs.10 lakh.

 

2. COMPOSITION SCHEME (LEVY) UNDER GSTTo avail the composition scheme, one must apply to the department only if the total turnover is less than 75 lakh. Further, that person should not sell outside the state. The composition rate may be 2.5% in case of manufacturer and 1% in case of others.

This is one of the most important information if you are planning to get GST registration. If you fall any of the category below that you need a compulsory GST registration irrespective of your turnover. E.g. if you fall in any category below, then your turnover is Rs.10 only then also you need to take the GST registration.

 

Here are 12 cases where GST registration is compulsory/mandatory irrespective of GST registration.

 

Person making any inter state taxable supply.

 

Casual taxable person making any taxable supply.

 

Persons who are required to pay tax under Reverse Charge.

 

Non resident taxable person making any taxable supply.

 

Persons who are required to pay tax under Reverse Charge.

 

Persons who are required to deduct TDS (Govt Departments).

 

Person supplying goods/services on behalf of someone else (agent)

 

Input service Distributor – Whether or not register.

 

Person selling on e-commerce platform like Flipkart, amazon etc.

 

Every e-commerce operator – Flipkart, amazon, snapdeal etc.

 

Every person providing online information database access from outside India – AWS, Godaddy etc.

 

Anything else notified by the Government from time to time.