Goods and Service Tax (GST) Online Registration

The Goods and Services Tax (GST) is a comprehensive, multi-stage tax on the sale of goods and services, implemented to replace various indirect taxes with a single unified tax system. It is designed to streamline the taxation process and reduce tax evasion, making it easier to administer and comply with.

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Four Steps to Get GST Certificate

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Overview of GST

The structure of indirect taxes in India (as existing up to 30-6-2017) was based on three lists in the Seventh Schedule to the Constitution of India, which came into effect on 26-1-1950. These lists are mostly based on the Government of India Act, of 1935. The provisions were based on the situation prevailing in 1935. That structure had become outdated due to changes in situations, technology, etc.

The World has long ago moved towards common Goods and Services Tax (GST). However, as far as India is concerned, GST is the tax for the twenty-first century.

Goods and Services Tax (GST), is a unified indirect tax that has replaced various indirect taxes in India such as excise duty, VAT, and service tax. The Goods and Services Tax Act was enacted by the Parliament on March 29, 2017, and was implemented on July 1, 2017.

Essentially, GST is imposed on the supply of goods and services. It is a comprehensive, multi-stage, destination-based tax applicable throughout India, designed to be levied at each stage of value addition. Under the GST system, taxes are applied at each point of sale. For transactions within a state, both Central GST and State GST are applied. Conversely, all transactions across state lines are subject to Integrated GST.

Benefits of GST Registration

Registering under the GST regime offers the following benefits to businesses

Input Tax Credit (ITC)

Registered businesses can reduce their tax liability by claiming credit for taxes paid on inputs.

Lower Logistics Costs

GST eliminates the need for multiple state-level taxes, reducing the overall costs of transportation and logistics.

Expansion Benefits

GST registration facilitates easier expansion across states without needing multiple state compliances.

Ease of Doing Business

Streamlines the process of starting and operating a business across India with uniform tax rates and regulations.

E-commerce Business

Mandatory for selling goods and services online, enabling access to a broader market.

Tax Uniformity

GST brings in a uniform tax structure across the country, making it simpler for businesses to comply with tax regulations.

GST Types in India

Goods and Services Tax (GST), is a comprehensive, multi-stage, destination-based tax that is levied on every value addition in India. Here are the main types of GST

CGST (Central Goods and Services Tax): Levied by the Central Government on intra-state sales (within the same state). The revenue collected under CGST is for the central government.

SGST (State Goods and Services Tax): Levied by the state governments on intra-state sales. The revenue collected under SGST is for the state government where the goods are sold.

IGST (Integrated Goods and Services Tax): Levied by the Central Government on inter-state sales (between two states) and imports. The revenue collected is shared between the central and the state governments.

UTGST (Union Territory Goods and Services Tax): Similar to SGST, but levied on intra-union territory sales within the territories like Chandigarh, Andaman and Nicobar Islands, and others without their own legislatures.

types of gst
types of gst

CGST (Central Goods and Services Tax): Levied by the Central Government on intra-state sales (within the same state). The revenue collected under CGST is for the central government.

SGST (State Goods and Services Tax): Levied by the state governments on intra-state sales. The revenue collected under SGST is for the state government where the goods are sold.

IGST (Integrated Goods and Services Tax): Levied by the Central Government on inter-state sales (between two states) and imports. The revenue collected is shared between the central and the state governments.

UTGST (Union Territory Goods and Services Tax): Similar to SGST, but levied on intra-union territory sales within the territories like Chandigarh, Andaman and Nicobar Islands, and others without their own legislatures.

Person Liable to be Registered

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Persons required registration without a threshold limit of 40|20|10 Lakhs

The following categories of persons shall be required to be registered under the GST Act, even if there aggregate turnover is below specified threshold limit.

  • Persons making interstate taxable supply of goods
  • Casual taxable persons making taxable supply
  • Persons liable to pay tax under reverse charge mechanism (RCM)
  • Persons required to pay tax under section 9(5) (electronic commerce operators)
  • Non-resident taxable persons making taxable supply
  • Persons required to deduct tax under section 51 (TDS)
  • Persons acting as agents for other taxable persons in supplying goods or services
  • Input Service Distributors (ISD), whether separately registered or not
  • E-commerce entities, including operators and individual suppliers
  • Suppliers of online information and database access or retrieval services (OIDAR) from outside India to a person in India
  • Suppliers of online money gaming from outside India to a person in India
  • Other persons as notified by the central or state government on the recommendations of the GST council

A person who isn’t required to register under section 22(Turnover based) or section 24(Mandatory) may choose to register voluntarily. Under voluntary registration, all provisions of this act that apply to a registered person shall also apply to such voluntarily registered person.

However, upon obtaining voluntary registration, a person is required to pay taxes, even if their aggregate turnover remains below the threshold limit for registration (40|20|10 lakhs).

Voluntary Registration
Voluntary Registration

A person who isn’t required to register under section 22(Turnover based) or section 24(Mandatory) may choose to register voluntarily. Under voluntary registration, all provisions of this act that apply to a registered person shall also apply to such voluntarily registered person.

However, upon obtaining voluntary registration, a person is required to pay taxes, even if their aggregate turnover remains below the threshold limit for registration (40|20|10 lakhs).

Persons not liable to register under GST

The following persons are not liable to be registered under the Goods and Services Tax Act (GST)

 

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Documents for GST Application

The following documents need to be scanned and attached for GST registration

Photographs of proprietor, partner, Trustees, CEO, MD/WTD, Karta

Bank account-related proof: Scanned copy of cancelled cheque

Constitution of business: Partnership deed or registration certificate

Authorization in the prescribed form (as provided in form GST REG-01)

Proof of address of Principal Place of Business: Ownership details, rent/lease agreement, electricity bill, property tax receipt

Email ID and Mobile Number

GST Registration procedure

Registration under GST is the first and most important

The registration procedure is applicable to persons required to register under Section 22 due to their turnover, under Section 24 as a mandatory requirement, or those who choose to register voluntarily under Section 25(3) of the CGST and SGST Act.

Gather Required Documents:

      • PAN Card of the Business Entity
      • Proof of Constitution (Partnership Deed, Certificate of Incorporation, etc.)
      • Address Proof of Principal Place of Business (Electricity Bill, Rent/Lease Agreement, etc.)
      • Bank Account Details (Cancelled Cheque or Bank Statement)
      • Authorized Signatory Details (PAN Card, Aadhaar Card, Photograph)

Ensure Digital Signature Certificate (DSC) for Authorized Signatory (if applicable)

Verify Mobile Number and Email Address of Primary Authorized Signatory

Access the GST Portal (www.gst.gov.in) and click on the “Register Now” link under the “Taxpayers” tab.

Fill Part A of Form GST REG-01 with basic details like PAN, Email, and Mobile Number to obtain a Temporary Reference Number (TRN).

Complete Part B of Form GST REG-01 by entering the TRN received and submitting business details, promoter/partner details, and Authorized Signatory details.

Attach required documents electronically as per the specifications mentioned on the portal.

Validate the application using DSC (if applicable) or Electronic Verification Code (EVC) sent to the registered mobile number/email.

After submission, the application is verified by the GST Officer.

Any additional documents or information requested by the Officer must be provided within the specified time frame.

The Officer may approve the application within 3 working days, or reject it with reasons if requirements are not met.

Upon approval, a GST Registration Certificate (Form GST REG-06) containing the GSTIN (Goods and Services Tax Identification Number) is issued electronically.

The certificate can be downloaded from the GST Portal by logging in with the credentials provided during registration.

A non-resident taxable (NRTP) person is a person who occasionally undertakes transactions involving the supply of goods or services, or both. This person may act in various capacities such as a principal, agent, or other roles, but does not maintain a permanent place of business or residence in India.

NRTPs need to submit an application for registration at least 5 days prior to the commencement of business in India.

The application is made using Form GST REG-09 on the GST Portal

NRTPs must provide personal details, including name, address, and contact information.

They also need to furnish details of their business, including the anticipated duration of business in India and the address of the principal place of business.

NRTPs are required to make an advance payment of GST equivalent to their estimated tax liability for the period of registration.

The duration of registration for NRTPs is typically for a maximum period of 90 days, which can be extended further if required.

After submission, the application undergoes verification by the GST Officer.

Any additional documents or information requested by the Officer must be provided within the specified time frame.

The Officer may approve the application within 3 working days, or reject it with reasons if requirements are not met.

 

Upon approval, a GST Registration Certificate (Form GST REG-06) containing the GSTIN is issued electronically.

The NRTP can download the certificate from the GST Portal using the provided credentials.

A casual taxable person (CTP) is someone who occasionally conducts transactions that involve the supply of goods or services, or both, as part of business activities. This person can act as a principal, agent, or in another role, and operates in a state or union territory where they do not maintain a permanent place of business.

CTPs need to submit an application for registration at least 5 days prior to the commencement of business in India.

The application is made using Form GST REG-01 on the GST Portal.

CTPs must provide personal details, including name, address, and contact information.

They also need to furnish details of their business, including the anticipated duration of business in India and the address of the principal place of business.

Similar to NRTPs, CTPs are required to make an advance payment of GST equivalent to their estimated tax liability for the period of registration.

The duration of registration for CTPs is typically for a maximum period of 90 days, which can be extended further if required.

The application undergoes verification by the GST Officer, with any additional documents or information required to be provided within the specified time frame.

The Officer may approve the application within 3 working days, or reject it with reasons if requirements are not met.

 

Upon approval, a GST Registration Certificate (Form GST REG-06) containing the GSTIN is issued electronically.

The CTP can download the certificate from the GST Portal using the provided credentials.

TDS Deductors in GST are responsible for deducting tax from payments made to vendors for services or goods, and then paying this amount to the government. For example, a government department that contracts a construction company would deduct GST from its payments to the company and remit it to the tax authorities.

 

TCS Collectors are those who collect tax at the time of sale from the buyer and deposit it with the government. This is common among e-commerce platforms like Amazon, which collects GST on sales made by third-party sellers on its platform and then pays this tax to the government.

Gather the necessary documents, including:

      • PAN Card or Aadhaar Card of the entity
      • Address proof of the principal place of business
      • Bank account details
      • Authorized signatory details

Ensure that the digital signature certificate (DSC) for the authorized signatory is available if applicable.

Verify the mobile number and email address of the primary authorized signatory.

Access the GST Portal and navigate to the “Register Now” link under the “Taxpayers” tab.

Fill out Form GST REG-07 for both TDS Deductors and TCS Collectors, providing basic details such as PAN, email, and mobile number to obtain a Temporary Reference Number (TRN).

Complete Part B of Form GST REG-07 by entering the TRN received and submitting business details, promoter/partner details, and authorized signatory details.

Attach the required documents electronically as per the specifications mentioned on the portal.

Validate the application using DSC (if applicable) or Electronic Verification Code (EVC) sent to the registered mobile number/email.

After submission, the application undergoes verification by the GST Officer.

Any additional documents or information requested by the Officer must be provided within the specified time frame.

The Officer may approve the application within 3 working days or reject it with reasons if requirements are not met.

Upon approval, a GST Registration Certificate (Form GST REG-06) containing the GSTIN is issued electronically.

The certificate can be downloaded from the GST Portal by logging in with the credentials provided during registration.

OIDAR services involve the provision of data or information, retrievable or otherwise, to any person in electronic form through a computer network. Examples include:

      • Subscription to online newspapers and magazines
      • Web-based software applications
      • Hosting of websites, blogs, data, or digital content
      • Providing e-books, movies, music, software, and other intangibles via telecommunication networks or the internet

Foreign service providers offering OIDAR services to unregistered individuals or non-taxable online recipients in India are required to register under GST, irrespective of their turnover.

Step 1: Application for Registration

A foreign OIDAR service provider must apply for registration at least five days before commencing business in India. The application is made using the Form GST REG-10 on the GST portal. This form must be filled out with necessary details such as the nature of services provided, contact information, and bank account details.

Step 2: Documents Required

      • A copy of the certificate of incorporation or registration in the foreign country
      • A copy of the tax identification number or unique number from the government of that country
      • Details of the authorized signatory responsible for GST compliance
      • Proof of appointment of the authorized signatory

Since the foreign service provider does not have a physical presence in India, they are required to appoint an authorized representative based in India. This representative will be responsible for compliance with GST regulations, including filing of returns and payment of tax.

Upon successful verification of the application and documents, a unique identification number, known as the GSTIN (Goods and Services Tax Identification Number), will be granted. The whole process is electronic and does not typically require physical interaction.

Note: The penalty for non-registration under GST, as outlined in Section 122 of the CGST Act, is ₹10,000 or the amount of tax evaded, whichever is higher. This applies to any taxable person who is required to register for GST but fails to do so.

Post Registration Compliances

After registering for GST, businesses must adhere to several critical compliance measures to ensure they meet legal requirements and optimize financial health. These include

Every registered person shall display his certificate of registration in a prominent location at this principal place of business and at every additional place or places of business.

Every registered person shall display his GSTIN on the name board exhibited at the entry of his principal place of business and at every additional place or places of business

After receiving the GST REC-06 form and GSTIN via the common portal, a registered person must provide their bank account details within 30 days of their GST registration date. This must be done before they submit details of outward supplies or use the invoice furnishing facility, whichever comes first.

The bank account provided must be in the name of the registered person and linked to their Permanent Account Number (PAN).

Filing GST returns is a critical compliance requirement for registered businesses. Key returns include GSTR-1 for reporting sales, GSTR-2A/2B for purchases, and GSTR-3B, a summary return of sales and input tax credits that is filed monthly.

Accurate and timely submission of these returns is essential. It ensures that businesses stay compliant with the GST framework and helps in maintaining

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Workspace & Multiple Registrations

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Workspace Registrations

In the case of Spacelance Office Solutions P Ltd. (2019) from AAR-Kerala, it was determined that multiple GST registrations at the same address are permissible. The applicant, engaged in sub-leasing office spaces as co-working spaces, facilitated multiple companies operating from a single location, each identified by distinct desk numbers. The ruling affirmed that each company could secure a separate GST registration using these identifiers, applicable to cabin numbers in similar setups.

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Multiple Registrations

Normally, one registration per state or union territory is adequate, regardless of multiple business locations. However, the CGST (Amendment) Act of 2018, effective from February 1, 2019, allows for separate registrations for each distinct place of business within the same state or union territory, subject to conditions.

Frequently Asked Questions

Who needs to register for GST?

Anyone with a turnover exceeding the threshold limit of Rs. 20 lakhs (Rs. 10 lakhs for special category states) is required to register for GST.

Is GST registration mandatory for small businesses?

Small businesses with turnover below Rs. 20 lakhs (Rs. 10 lakhs for special category states) can choose not to register, except when making interstate supplies.

Can I voluntarily register for GST even if my turnover is below the threshold?

Yes, voluntary registration is allowed, and it enables the registered person to claim input tax credit.

What is the threshold for GST registration for service providers?

The same threshold of Rs. 20 lakhs applies, except in special category states where it is Rs. 10 lakhs.

How do I register for GST?

GST registration is done online through the GST portal.

What documents are required for GST registration?

Key documents include PAN card, proof of business registration, address proof, and bank account details.

Is there a fee for GST registration?

No, there is no fee for registering for GST.

Can I cancel my GST registration?

Yes, you can apply for cancellation if you cease to meet the required turnover threshold or if you cease your business.

What happens if I do not register for GST?

Failing to register for GST can lead to penalties and legal actions if your turnover exceeds the prescribed threshold.

Are there any penalties for late GST registration?

Yes, there are penalties for late registration, which can include a penalty of up to 100% of the tax due or a minimum of Rs. 10,000.

Do I need to re-register for GST if I already have a VAT or service tax registration?

Yes, existing taxpayers under VAT or service tax need to migrate to GST and get a new registration.

Is separate GST registration required for each state I operate in?

Yes, you need to register separately for each state from which you make taxable supplies.

What is a composition scheme under GST?

The composition scheme is available for small taxpayers with a turnover of up to Rs. 1.5 crore (Rs. 75 lakhs for NE and hill states), allowing them to pay tax at a nominal rate of turnover.

Who cannot opt for the GST composition scheme?

Service providers (except restaurant services), e-commerce sellers, and suppliers of non-taxable goods are not eligible for the composition scheme.

What are the GST registration requirements for e-commerce operators?

All e-commerce operators need to register for GST regardless of their turnover.

How does GST registration impact freelancers?

Freelancers with a turnover exceeding the threshold limit are required to register and file returns under GST.

Can a non-resident company register for GST in India?

Yes, non-resident taxable persons must register for GST if they supply goods or services in India.

What is the GST registration process for Input Service Distributors (ISD)?

ISDs need to obtain a separate registration apart from their existing GST registration.

What are the consequences of not updating the GST registration details?

Not updating the GST registration details can lead to legal issues and the cancellation of the GST registration.

Are exporters required to register for GST?

Yes, exporters need to register for GST to claim refunds on exported goods or services.