GST Registration Forms

Here are the latest GST Registration forms as approved by GST Council as per Final GST Registration Rules Approved by GST Council 18.05.2017

Final GST Registration Forms

Old Draft GST Registration Forms

Earlier the Draft GST registration forms were released by Govt of India as follow :-

Download GST REG 01 

Download GST REG 02 

Download GST REG 03

Download GST REG 04

Download GST REG 05

Download GST REG 06

Download GST REG 07

Download GST REG 08

Download GST REG 09

Download GST REG 10

Download GST REG 11

Download GST REG 12

Download GST REG 13

Download GST REG 14

Download GST REG 15

Download GST REG 16

Download GST REG 17

Download GST REG 18

Download GST REG 19

Download  GST REG 20

Download GST REG 21

Download GST REG 22

Download GST REG 23

Download GST REG 24

Download GST REG 25

Download GST REG 26

Free Education Guide on Goods & Service Tax (GST)

[See Rule —]

Acknowledgment

[ Final GST Registration Rules Approved by GST Council 18.05.2017 ]

[ Final GST Registration Forms approved by GST Council 18.05.2017 ]

Download GST REG-02 in PDF

Liability  for GST Registration as per Chapter VI of Model GST Law:

(I) Section 19 – GST Registration

Person is liable to register under this Act as per Schedule III ( Read : Taxable Persons under GST (India) : Complete Guide . Registration has to be done in every such state where he is so liable within 30 days from the date on which he becomes liable. Read Flow Chart of GST Registration and Return by New Taxable Person

For the persons registered under earlier laws (except Input Service Distributor): Fresh registration under GST in not required and will get automatic registration based on PAN as per the procedure prescribed in Rule 14 of GST Registration Rules.Read GST Registration Process for Existing Registered Dealer- Flow Chart

Mandatory GST registration for certain persons  : Read Compulsory Registration under GST – 11 types

A person having multiple businesses in the same State may obtain separate registration for each business in accordance with Rule 4 of GST Registration Rules.

Voluntary registration is also available under the GST Regime.

Every person should have PAN as given under Income Tax, to be eligible for registration under GST. For NRI who does not have PAN would be eligible for registration with some other equivalent document as may be prescribed.

  Once the registration is accepted, Certificate of registration & Unique Identity Number (GSTIN) shall be granted.

II. Section 19A of Chapter VI of Model GST Law  – Special provisions relating to Casual Taxable Person & Non-resident taxable person

  Validity period of certificate of registration issued will be only for 90 days and the same can be extended upto 180 days on request to appropriate officer.

  If a person is registered under earlier law (except Input Service Distributor), fresh registration under GST in not required and procedure for transformation for such cases would be prescribed in course of time.

At the time of submission of application, Causal Taxable Person or Non-resident Person would be required to advance deposit the estimated tax liability. Such amount deposited shall be deposited in the electronic ledger of such person.

III.Section 21 of Chapter VI of GST Act – Cancellation of GST registration

I. The Officer on his own or on the basis of an application filed by the registered person or by his legal heirs in case of death may cancel the registration on account of following circumstances:

a) Disposal or discontinuance of business or amalgamation or demerger.

b) Change in constitution of the business

c) Person is no longer liable to registered other than voluntarily registered person.

II. The Officer may cancel registration with effect from any anterior date i.e., date earlier than existing date on account of following circumstances:

a) Contravention of the provisions of Act or Rules.

b) Person under composition scheme has not filed returns for 3 consecutive tax periods.

c) Any person other than under composition scheme has not filed returns for a continuous period of 6 months.

III. Where any person has obtained registration by means of fraud, willful misstatement or suppression of facts, the Officer may cancel the registration with retrospective effect.

  The cancellation of registration under this section shall not affect the liability of the taxable person to pay tax and other dues for any period before to the date of cancellation as determined.

  Stock of Inputs or Work in Progress held by registered taxable person as on the date of cancellation, he will be liable to pay input tax credit availed or output tax payable on that, whichever is higher.

  For the capital goods held, the taxable person shall pay the amount of input tax credit availed as reduced by some percentage points as may be prescribed or tax payable on the transaction value of capital goods, whichever is higher.

GST Registration Rules:

GST Registration Rules covered mainly under  following Heads

I.GST Registration of Person existing under earlier laws (Central Excise, Service Tax, Respective VAT

Rule 14 – Procedure for migration of persons registered under earlier law:

• Every person registered under earlier law having a PAN will get registration on provisional basis and certificate of registration in Form GST REG-21 and
• After obtaining provisional registration, e-application for regularization of registration in Form GST REG-20 has to be submitted within the period of 6 months (As given u/s 142 of Model GST Law.
• If the information & particulars submitted in the above application are found correct, the Officer shall issue the certificate of registration in Form GST REG–06
• If the information & particulars submitted in the above application are found incorrect, the Officer shall issue a show-cause notice in Form GST REG-23 and give a reasonable opportunity of being heard to the concerned person and then finally cancel the provisional registration by issuing an order in Form GST REG–22
• Persons who are registered under earlier law but not liable to be registered under GST Act, then he may file e-application in Form GST REG-24 for cancellation of automatically granted provisional registration. The Officer after conducting enquiry as required shall cancel the said registration.

II – GST registration of new applicant

Rule 1 – Application for registration for new applicants:

Every person liable to register u/s 19 except 1) Non-resident taxable person, 2) Person who is required to deduct tax u/s 37, 3) E- Commerce Operator is required to follow the below prescribed procedure:

• E-Application form for registration – Form GST REG-01
• Online validation of PAN, Mobile Number and E-Mail ID through Part A of Form GST REG-01
• After successful validation, online application in Part B of Form GST REG-01 has to be submitted along with the specified documents.
• On receipt of application, acknowledgment shall be issued electronically in Form GST REG-02.
• For Casual Taxable person, acknowledgment in Form GST REG-02 shall be issued only once the advance deposit of tax is made as per Section 19A.

Rule 4 -Separate Registrations for multiple business verticals within a State

(1) Any person having multiple business verticals within a State, requiring a separate registration for any of its business verticals under sub-section (2) of section 19 shall be granted separate registration in respect of each of the verticals subject to the following conditions:

(a) Such person has more than one business vertical as defined under subsection (18) of section 2 of the Act;
(b) No business vertical of a taxable person shall be granted registration to pay tax under section 8 if any one of the other business verticals of the same person is paying tax under section 7.
Explanation: Where any business vertical of a registered taxable person that has been granted a separate registration becomes ineligible to pay tax under section 8, all other business verticals of the said person shall become ineligible to pay tax under section 8.
(c) All separately registered business verticals of such person shall pay tax under this Act on supply of goods and/or services made to another registered business vertical of such person and issue a tax invoice for such supply.

(2) A registered taxable person eligible to obtain separate registration for business verticals may file separate application in FORM GST REG-01 in respect of each such vertical.

Rule 6 : Assignment of unique identity number to certain special entities

(1) Every person required to obtain a unique identity number under sub-section (6) of section 19 may submit an application, electronically in FORM GST REG-09, duly verified in the manner specified in rule 1, at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner.
(2) The proper officer may, upon submission of an application in FORM GST REG-9 or after filling up the said form, assign a Unique Identity Number to the said person an issue a certificate in FORM GST REG-06, within three common working days from the date of submission of application.

Rule 10 : Suo Moto Registration

Where, during the course of any survey, inspection, search, enquiry or any other proceeding under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG 13.The registration issued shall be effective from the date of order of registration.Every person to whom a temporary registration has been granted under shall, within thirty days from the date of the grant of such registration file an application for registration in the form and manner provided in rule 1 unless the said person has filed an appeal against the grant of temporary registration, in which case the application for registration shall be applied for thirty days after the date of the issuance of order upholding the liability to register by the Appellate Authority.

Rule 2 – Verification of the application:

• Application submitted would be examined by the Officer and approved if found correct within 3 working days. In case of no action by the officer, the application submitted would be deemed to have been approved
• In case of deficiency in the application submitted, Officer would intimate the applicant in Form GST REG-03 within 3 working days and applicant shall submit clarification in respect of information provided and documents submitted in Form GST REG 04 within 7 working days of intimation.
• When the officer is satisfied with the clarification, he would approve the registration within 7 working days else would reject the application and intimate the applicant electronically in Form GST REG-05. In case of no action by the officer, the application submitted along with the clarification would be deemed to have been approved.
  

Rule 3 – Registration Certificate:

• Certificate of registration has granted u/s 19 shall be issued under Form GST REG-06.
• Effective date of Registration:

Rule 5 – Application of Registration for the person required to deduct tax u/s 37 and E Commerce Operator:

Person who is required to deduct tax u/s 37 and E- Commerce Operator is required to follow the below prescribed procedure:

• E-Application form for registration – Form GST REG-07.
• After the verification by Officer, registration certificate in Form GST REG-08 shall be issued within 3 working days.
• When the concerned person is no longer liable to be registered, the Officer may cancel the registration and issue Form GST REG-08 for such cancellation.

Rule 8 – Application of Registration for Non-resident taxable person:

Non-resident taxable person is required to follow the below prescribed procedure:

• Submit an e-application for registration in Form GST REG-10 at least 5 days prior to commencement of the business.
• Acknowledgment in Form GST REG-02 shall be issued only once the advance deposit of tax is made as per Section 19A.
• The provisions of Rule 1 and Rule 2 relating to verification and grant of registration shall apply mutatis mutandis to an application made under this rule

Rule 16 – Extension in period of operation by casual taxable person and non-resident taxable person:

• For extension of period of registration, the casual taxable person or non-resident taxable person has to submit e-application in Form GST REG-25 before the end of validity of earlier registration granted to him.
• Above application shall be acknowledged only after the advance deposit of tax is made as per Section 19A.

III. Amendment to GST registration

Rule 9 – Amendment to GST registration

• For amendment of the details submitted in the original application, the registered taxable person has to submit an e-application within 15 days in Form GST REG-11 along with the documents related to change.

•  In case the Officer feels that the amendment is not warranted or application submitted is incorrect, then he issue a show-cause notice in Form GST REG-03 within 15 working days and applicant shall submit clarification in respect of information provided and documents submitted in Form GST REG 04 within 7 working days of intimation.
• In case of no action by the officer, the application submitted along with or without the clarification would be deemed to have been approved.

IV.Cancellation of GST Registration

Rule 11 – Application for cancellation of registration by self:

• The registered taxable person has to submit e-application in Form GST REG-14 including the details of closing stock and liability thereon along with the other required documents for cancellation of registration.
• Voluntarily registered persons cannot apply for cancellation before expiry of one year from grant of registration to them.
• Every taxable person other than person paying tax under composition scheme has to file a final return.

Rule 12 – Cancellation of registration by Officer:

• When the Officer believes that the registration of the person is liable to be cancelled u/s 21 of GST Act, then issue a notice in Form GST REG-15 with show cause period of 7 days.
• When the Officer is satisfied about the application submitted by the person for cancellation of registration u/r 11, then he may issue an order in Form GST REG-16 within 30 days of application and direct the person to pay arrears of tax, interest or penalty as determined u/s 21.

V Revocation of cancellation of GST registration

Rule 13 – Revocation of cancellation of registration:

• The taxable person whose registration is cancelled may submit an e-application for revocation of cancellation of registration in Form GST REG-17 within 30 days of cancellation order.
• Application for revocation would not be entertained if the registration is cancelled on account of failure of furnishing of return unless the same are filed along with payment of due taxes, interest and penalty as applicable.
• On satisfaction, the Officer may issue an order for revocation of cancellation of registration in Form GST REG-18 within 30 days.

VI. Display of GST registration certificate

Rule 7 – Display of registration certificate and GSTIN:

• Certificate of registration has to be displayed in a prominent location at his principal place of business and also at every additional place of business.
• GSTIN has to be displayed in the name board exhibited at the entry of his principal place of business and also at every additional place of business.
  

VII. Physical Verification of Business premises

Rule 17 – Physical verification of business premises in certain cases:

In case the Officer requires the physical verification of business premises before granting registration, he may do so and submit the verification report in Form GST REG-26 in the online portal on the same of day of verification.

VIII. Manner of Authentication of Documents to be submitted

(1) All applications, including reply, if any, to the notices, returns, appeals or any other document required to be submitted under these rules shall be filed electronically at the Common Portal with digital signature certificate or through e-signature as specified under Information Technology Act, 2000 (21 of 2000) or through any other mode of signature notified by the Board/Commissioner in this behalf.

(2) Each document including return filed online shall be signed by

(a) in the case of an individual, by the individual himself or by some person duly authorised by him in this behalf and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;

(b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent
from India or is mentally incapacitated from attending to his affairs, by any other adult
member of such family or by the authorised signatory of such Karta;

(c) in the case of a company, by the chief executive officer or authorised signatory thereof;

(d) in the case of a Government or any Governmental agency or local authority, by an
officer authorised in this behalf;

(e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory;

(f) in the case of any other association, by any member of the association or persons or authorised signatory;

(g) in the case of a trust, by the trustee or any trustee or authorised signatory; and

(h) in the case of any other person, by some person competent to act on his behalf.

(2) All orders and notices under this chapter / Part shall be issued electronically by the proper officer or any other officer authorised to issue any notice or order, through digital signature certificate specified under the Information Technology Act, 2000 (21 of 2000).

Table of List of Forms under GST Registration Rules:

26 Forms for Registration prescribed-26 Forms for Registration have been prescribed (Form GST REG-01 to Form GST REG-26), namely-GST REG 01, GST REG 02, GST REG 03, GST REG 04, GST REG 05, GST REG 06, GST REG 07, GST REG 08, GST REG 09, GST REG 10, GST REG 11, GST REG 12, GST REG 13, GST REG 14, GST REG 15, GST REG 16, GST REG 17, GST REG 18, GST REG 19, GST REG 20, GST REG 21, GST REG 22, GST REG 23, GST REG 24, GST REG 25,

Free Education Guide on Goods & Service Tax (GST)

Read Compulsory Registration under GST ( India )- types

Download  GST -Draft Registration formats released by CBEC

Download GST -Draft Registration Rules Released by CBEC

Read also  GST Return filing Process in India

GST Registration:- Forms 

26 Forms for Registration prescribed-26 Forms for Registration have been prescribed (Form GST REG-01 to Form GST REG-26), namely-GST REG 01, GST REG 02, GST REG 03, GST REG 04, GST REG 05, GST REG 06, GST REG 07, GST REG 08, GST REG 09, GST REG 10, GST REG 11, GST REG 12, GST REG 13, GST REG 14, GST REG 15, GST REG 16, GST REG 17, GST REG 18, GST REG 19, GST REG 20, GST REG 21, GST REG 22, GST REG 23, GST REG 24, GST REG 25,

Read also  GST Return filing Process in India

GST Return ,GSTR 1, GSTR 2, GSTR 3, GSTR 4, GSTR 5, GSTR 6, GSTR 7, GSTR 8, GSTR 9, GSTR 10, GSTR 11,

GST Return : Who … What….When….to File GST Return

Free Education Guide on Goods & Service Tax (GST)

Provisions for GST Registration Process

• Chapter VI of the Model GST Law
• Schedule III of the Model GST Law
• Report of Joint Committee on Business Processes on GST Registration
• Draft  GST Registration Rules
• Draft  GST Registrations Formats
• FAQ’s on GST Registration

Benefits of taking GST Registration 

• Timely GST Registration will give you ITC on Stock  held preceding the date from which Taxable person becomes liable to pay tax ( Example 1 to 3-Annexure-B)

• Save yourself from Legal Action against the person who failed to obtain GST Registration (Example 4-Annexure-B)

• Save from Confiscation of Goods if GST Registraton not obtained by Taxable Person (Example 5-Annexure-B)
• If GST Registraton not obtained by Taxable Person it is treated as ‘ Offence ‘. Thus timely GST registration will save you from this harsh provision u/s section 66 of GST.
• Legally recognized as a supplier of goods or services in India;
• Proper accounting of taxes paid on the input goods or services that can be utilized for payment of GST due on supply of goods or services or both by the business;
• Pass on the Input Tax Credit of the taxes paid on the goods or services supplied to purchasers or recipients; and

Topic Covered in this article on GST Registration 

1. Persons liable for GST Registration

• Turnover for GST Registration of New taxable person :– Every supplier shall be liable to be registered under GST in the State from where he makes a taxable supply of goods and/or services if his aggregate turnover in a financial year exceeds Rs 9 lakhs. However, if supplier is engaged in business from North Eastern States (Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura and Sikkim.)  then this threshold will be Rs. 4 lakhs. It is also important to understand that the threshold for registration and threshold for payment of tax are different. While the threshold for payment of tax is Rs. 10 lacs and Rs. 5 lacs as indicated above ( However as per GST Council decision threshold for payment of tax is Rs. 20 lacs and Rs. 10 lacs for NR States) , the threshold for registration is Rs. 9 lacs and Rs. 4 lacs respectively.
• GST Registration of Existing registered person:- Every person who, on the day immediately preceding the appointed day, is registered or holds a license under an earlier law, shall be liable to be registered under this Act with effect from the appointed day. Such person is not required to get fresh registration under this act. He can follow the procedure as may be prescribed in this behalf.
• GST Registration  in case of succession /Transfers :- Where a business carried on by a taxable person registered under this Act is transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee, or the successor, as the case may be, shall be liable to be registered with effect from the date of such transfer or succession.
• GST Registration in case of Amalgamation :- In a case of transfer pursuant to sanction of a scheme or an arrangement for amalgamation or, as the case may be, de-merger of two or more companies by an order of a High Court, the transferee shall be liable to be registered, where required, with effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court.
• Mandatory GST Registration irrespective of Turnover:– Following categories of suppliers shall mandatory required to get registered under this Act irrespective of the threshold limit:

  1. Persons making any inter-State taxable supply.
  2. Casual taxable persons. (Section 2(21) – a casual taxable person means a
  person who occasionally undertakes transactions involving supply of goods and/or
  services in the course or furtherance of business whether as principal, agent or in any
  other capacity, in a taxable territory where he has no fixed place of business.)
  3. Persons who are required to pay tax under reverse charge.
  4. Non-resident taxable persons.(Section 2(69) – a non-resident taxable person
  means a taxable person who occasionally undertakes transactions involving supply of
  goods and/or services whether as principal or agent or in any other capacity but who
  has no fixed place of business in India.)
  5. Persons who are required to deduct tax under section 37.

   Department or establishment of a Central or State Government; or
   Local authority; or
   Governmental agency; or
   Such other person or category of persons, as may be notified by the Central or State Government on recommendation of the Council

  6. Persons who supply goods and/or services on behalf of other registered taxable persons whether as an agent or otherwise.
  7. Input service distributor (Section 2(56)- An Input service distributor means an
  office of the supplier of goods and / or services receiving or issuing tax invoices including debit / credit notes for the purposes of distributing SGST / CGST / IGST to the supplier of goods and / or services having the same PAN.)
  8. Persons who supply goods and/or services, other than branded services, through electronic commerce operator.
  9. Every electronic commerce operator.(In terms of Section 43B(e) of the Act, an electronic
  commerce operator means any person who directly or indirectly owns or operates or
  manages an e-platform that is engaged in enabling the supply of goods and / or
  services or information. It would however, not include person supplying goods and / or
  services on their own behalf.)10. An aggregator who supplies services under his brand name or his trade name.(In terms of
  Section 43B(a) of the Act, an aggregator is defined to mean a person, who owns and
  manages an electronic platform, and by means of the application and a communication
  device, enables a potential customer to connect with the persons providing service of a
  particular kind under the brand name or trade name of the said aggregator.)

  11.Job worker, in respect of goods supplied by the job worker after completion of job work
  (refer Section 43A)

  12. Such other person or class of persons as may be notified by the Central Government or a State Government on the recommendations of the Council. [UN bodies for allotment of Unique Identification Number]

  Note 1: Taxable threshold for GST Registration 

  The taxable threshold shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals.

  Note 2: Supply of goods to Job worker

  The supply of goods, after completion of job-work, by a registered job worker shall be treated as the supply of goods by the “principal” referred to in section 43A, and the value of such goods shall not be included in the aggregate turnover of the registered job worker.

  Note 3 : Separate Registration for each state

  Every person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation.

  Note 4:Agriculturist 

  An agriculturist shall not be considered as a taxable person and shall not be liable to take registration. (As per section 9 (1)).

Note 5 : Registration under SGST means registration under CGST also and vice versa. 

2. Documents required for New GST Registration 

List of documents to be uploaded as evidence for filling Application for New Registration under GST (GST REG 01 )

1. Photographs (wherever specified in the Application Form)
   (a) Proprietary Concern – Proprietor
   (b) Partnership Firm / LLP – Managing/Authorized/Designated Partners (personal details of all
   partners is to be submitted but photos of only ten partners including that of Managing Partner
   is to be submitted)
   (c) HUF – Karta
   (d) Company – Managing Director or the Authorised Person
   (e) Trust – Managing Trustee
   (f) Association of Person or Body of Individual –Members of Managing Committee (personal
   details of all members is to be submitted but photos of only ten members including that of
   Chairman is to be submitted)
   (g) Local Authority – CEO or his equivalent
   (h) Statutory Body – CEO or his equivalent
   (i) Others – Person in Charge
2. Constitution of Taxpayer:
   1. Partnership Deed in case of Partnership Firm,
   2. Registration Certificate/Proof of Constitution in case of Society, Trust, Club, Government Department,Association of Person or Body of Individual, Local Authority, Statutory Body and Others etc.
3. Proof of Principal/Additional Place of Business:
   (a) 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.
   (b) For 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.
   (c) For premises not covered in (a) & (b) above –
   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. For shared properties also,
   the same documents may be uploaded.
4. Bank Account Related Proof:
   Scanned copy of the first page of Bank passbook / one page of Bank Statement
   Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern –
   containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
5. Authorization Form:-
   For each Authorised Signatory mentioned in the application form, Authorization or copy of
   Resolution of the Managing Committee or Board of Directors to be filed in the following
   format:

Declaration for Authorised Signatory (Separate for each signatory)

I/We —

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

1. << Name of the Proprietor/all Partners/Karta/Managing Directors and whole time
Director/Members of Managing Committee of Associations/Board of Trustees etc>>

2.
3.

hereby solemnly affirm and declare that <<name of the authorized signatory>> to act as an
authorized signatory for the business << GSTIN – Name of the Business>> for which
application for registration is being filed/ is registered under the Goods and Service Tax Act,
20__.

All his actions in relation to this business will be binding on me/ us.

Signatures of the persons who are Proprietor/all Partners/Karta/Managing Directors and
whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.

S. No.    Full Name        Designation/Status          Signature

Acceptance as an authorized signatory

I <<(Name of the authorized signatory>> hereby solemnly accord my acceptance to act as
authorized signatory for the above referred business and all my acts shall be binding on the
business

Signature of Authorised Signatory

Place (Name)
Date Designation/Status

Read Also :GST Registration (India)- Instruction for filling Application for New Registration

3. Time Limit for GST Registration

4.1 Every Manufacturer or a Service provider or a dealer registered under Central Excise Act or under Service tax law or State Vat law will get automatic PAN based registration number without fresh application.

4.2 In case of new dealer, he has to apply online for the registration within a specified period as stated below:

4. Procedure for Application of Registration

GST Registration Steps for Existing Delaer (Automatic Provisional Registration)

GST Registration Steps for New Dealer

• There are 26 forms for registration from GST REG-01 to GST REG-26 (Refer Annexure-A). Before applying for registration, the taxable person needs to declare his PAN, mobile number and e-mail address in PART A of FORM GST REG-01 on common portal and then submit application in PART B of FORM GST REG-01 duly signed along with Documents specified. There are different forms for the registration of casual taxable person, Non-resident taxable person etc. There are forms for cancellation and amendment as well.
• Application for registration to be made electronically on the Common Portal or the GST Network (“GSTN”) within the due dates as per the Model GST Act (“GST Law”)
• Validation of PAN, E-Mail ID and Contact Number is mandatory before submission of application for GST Registration
• Documents prescribed for GST registration has to be uploaded before submission of application.
• GST Registration will be granted within 3 common working days if no discrepancy found. If any discrepancy is found, the same will be communicated through the GSTN within the above time limit.
• Any discrepancy communicated by Central GST officer would also be forwarded to the concerned State GST Officer for his action and vice versa. Reply to discrepancies has to be furnished within 7 common working days.
• The GST Registration is deemed to have been granted if the officer fails to take action within the prescribed time limits.
• GST Registration Certificate will be available on the GSTN for the principle place of business and for every additional place of business.
• Separate GST registration for each business vertical is allowed subject to conditions.
• Display of GSt Registration Certification and GSTIN is mandatory.
• No fee is prescribed for obtaining GST registration. However, the advance deposit of tax is applicable to prescribed persons before obtaining GST registration.
• Amendments has to be communicated filing prescribed form on GSTN within fifteen days of occurrence. Certain amendments are approved immediately upon submission of application.
• There are separate provisions and forms for Suo Moto GST Registration, Cancellation of GST Registration and its Revocation.
• Verification of premises may be taken up by the proper officer after granting GST registration.

Transition Provision for GST Registration 

• All existing dealers will be automatically granted registration under the GST law on a provisional basis.
• The provisional GST registration will be given final status upon submission of prescribed information and documents within six months. No time limit prescribed for the officer to grant final GSt registration.
• Any person holding provisional GST registration may file a declaration on GSTN that he is not required to obtain GST registration under the GST Law and the provisional registration would be cancelled.

5. Grant of GST Registration certificate

• GST Registration will be granted within 3 common working days in GST REG 06 if no discrepancy found. If any discrepancy is found, the same will be communicated through the GSTN within the above time limit.
• Any discrepancy communicated by Central GST officer would also be forwarded to the concerned State GST Officer for his action and vice versa. Reply to discrepancies has to be furnished within 7 common working days.
• The GST Registration is deemed to have been granted if the officer fails to take action within the prescribed time limits.
• The registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within thirty days from such date. Where an application for registration has been submitted by the applicant after thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of grant of registration.
• GST Registration Certificate will be available on the GSTN for the principle place of business and for every additional place of business.
• Separate GST registration for each business vertical is allowed subject to conditions.
• Display of GST Registration Certification and GSTIN is mandatory.

6. Structure of GST Registration Number (GSTIN)

Each tax payer will be allotted a State wise PAN based 15- digit Goods and Services Taxpayer Identification Number (GSTIN). First 2 digits will be State Code. Next 10 digits will be Income Tax PAN. 13^th digit will be entity code. 14^thdigit will be blank for future use. 15^th digit will be check digit which is a form of redundancy check used for detection of errors

7. Multiple GST Registrations in case of Multiple Business Verticals

7.1 A person having multiple business verticals in a state may obtain separate registration for each business vertical by filing separate application for each vertical in FORM GST REG-01.

7.2 “Business vertical” shall have the meaning assigned to a ‘business segment’ in Accounting Standard 17 issued by ICAI- Section 2(18) of GST Model Law 2016.

7.3 As per Accounting Standard-17

“A business segment is a distinguishable component of an enterprise that is engaged in providing an individual product or service or a group of related products or services and that is subject to risks and returns that are different from those of other business segments. Factors that should be considered in determining whether products or services are related include:

(a) the nature of the products or services;

(b) the nature of the production processes;

(c) the type or class of customers for the products or services;

(d) the methods used to distribute the products or provide the services; and

(e) if applicable, the nature of the regulatory environment, for example, banking, insurance, or public utilities.”

7.4 For example ABC Ltd. is an Indian conglomerate headquartered in Kolkata, West Bengal. Its diversified business includes five segments: fast moving consumer goods, hotels, paperboards & packaging. It may go for separate registration for each business vertical or may continue with single registration of all the verticals in a state. It needs to take registration of principle place of business in every state from where the supplies are being made.

8.Migration of persons registered under Earlier Law

8..1 Existing Migrants are those who are either registered with States or with the Centre or with both.

8.2 At present, taxpayers are separately registered with State and/ or with Central tax administrations or with both based on their business activity. In the GST regime, a taxpayer will have to obtain State wise registration. Procedure for Migration is explained in Rule 14 of Draft Registration Rules would work out as follows:

GST Registration Steps for Existing Delaer (Automatic Provisional Registration)

9. GST Registration under Special Categories

Note: The Registration Certificate issued to casual taxable person or a non resident taxable person shall be valid for a period of 90 days from the effective date of registration. For extension of the same, an application in FORM GST REG-25 shall be furnished electronically.

Annexure -A (GST Registration Forms)

26 Forms for Registration prescribed for GST Registration

26 Forms for Registration have been prescribed (Form GST REG-01 to Form GST REG-26), namely-GST REG 01, GST REG 02, GST REG 03, GST REG 04, GST REG 05, GST REG 06, GST REG 07, GST REG 08, GST REG 09, GST REG 10, GST REG 11, GST REG 12, GST REG 13, GST REG 14, GST REG 15, GST REG 16, GST REG 17, GST REG 18, GST REG 19, GST REG 20, GST REG 21, GST REG 22, GST REG 23, GST REG 24, GST REG 25, 

Examples on GST Registration ( Annexure -B)

Q1 . What is the ITC entitlement of a person who has applied for registration under the Act within thirty days from the date on which he becomes liable to registration and has been granted such registration? (Section 16(2))

Ans. He shall be entitled to take credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the day immediately preceding the date from which he becomes liable to pay tax under the provisions of this Act. It may be noted that the credit on pre-registration stock would not be admissible if the registration has not been obtained within a period of 30 days from the date on which he becomes liable to registration.

Q2 . A person becomes liable to pay tax on 1st August, 2017 and has obtained registration on 15th August, 2017. Such person is eligible for input tax credit on inputs held in stock as on …….

Ans. 31st July, 2017. 

Q3 . Mr. A applies for voluntary registration on 5th June, 2017 and obtained registration on 22nd June, 2017. Mr. A is eligible for input tax credit on inputs in stock as on …………..

Mr. A is eligible for input tax credit on inputs held in stock and inputs contained in semi-finished or finished goods held in stock as on 21st June, 2017.

Q4 . What is the legal recourse available in respect of a person who is liable to pay tax but has failed to obtain registration?

Ans. Section 47 of Model GST Law provides that in such a case, the proper officer can assess the tax liability and pass an order to his best judgment for the relevant tax periods. However, such an order must be passed within a period of five years from the due date of filing of the annual return for the financial year to which non-payment of tax relates.

Q 5. When does goods become liable to confiscation under the provisions of Model GST Law?

Ans. As per section 70 of Model GST Law, goods become liable to confiscation when any person does the following:

(i) supplies any goods in contravention of any of the provisions of this Act or rules made thereunder leading to evasion of tax;

(ii) does not account for any goods on which he is liable to pay tax under this Act; 190 191

(iii) supplies any goods liable to tax under this Act without having applied for the registration;

(iv) contravenes any of the provisions of the CGST/ SGST Act or rules made thereunder with intent to evade payment of tax.

Q. ABC Ltd., located in Delhi supplies goods in Delhi as well as in neighbouring states Haryana, Rajasthan and Uttar Pradesh. The company has noted its turnover never exceeds 20 lakhs. Examine whether ABC Ltd is required to register under GST. If yes, in which states registration are required.

Yes, ABC Ltd is required to register under GST law. Though the turnover is below threshold but since the company is making inter-state sales, it is required to apply for registration under GST.

As per Schedule III of the Model GST law every supplier shall be liable to be registered under this act in State from where he makes a taxable supply of goods/services.

As per the Schedule III, ABC Ltd is required to register in all the states from where it is affecting taxable supplies of goods or services. In case the supplies are affected only from Delhi, then registration shall be in Delhi only.

Q. PQR Ltd., located in the state of Maharashtra is engaged in selling designer shirts. The process of designing is completed at the job worker premises, located within Maharashtra. Goods are sold from the location of PQR Ltd. How will the process of registration work in this matter?

If the supply of goods is made from the premises of PQR Ltd., then the job worker would be required to take registration only if its turnover exceeds the maximum threshold limit. However, the value of goods supplied to PQR Ltd after completion of job work, would not be taken into account while computing turnover of the job worker.

Q. State whether PQR Ltd is required to take registration. The value of supplies made during the FY 2017-18 is as follows:

Since the aggregate turnover of PQR Ltd does not exceed 20 Lakhs without taking into account the value of supplies on which tax is levied on reverse charge basis, the company is not liable for registration under GST.

Note: Aggregate turnover does not include the value of supplies on which tax is levied on reverse charge basis and the value of inward supplies.

Q. Company A Ltd. is operating in 10 states under the same PAN number. It is having at least 3 branches in each state. How does the provisions of registration apply on the company?

If a company is operating in different states with the same PAN number, it is liable to get registered separately for each of the states where it has a business operation and from where supplies are being made.

In the given case, Company A Ltd. is liable for registration in all those states from where it is making supply of goods/services.

For the branches within each state, single registration number can be used for each state. Also, the company may also obtain separate registration for each business vertical in terms of sub-section (2) of section 19.

Q A logistics company operates in different parts of country. It has warehouses in the state of Haryana, Maharashtra, West Bengal and Punjab. Also, the company is headquartered in Delhi from where no supplies are made. Supplies made by various warehouses are given below:

Which all states does the company need to register?

Comments. Since the Company is headquartered in Delhi with no supplies made therefrom, there is no need to take registration. However, if the company avails taxable services, it can explore the possibility of obtaining registration as Input Service Distributor (ISD). For ISD registration threshold limit is not required.

Assuming all the warehouses are operating under the same PAN. All are considered as place of business as per the definition given under section 2(75) of Model GST law. The gross turnover of all warehouses is exceeding 20 lakhs therefore separate registration is required in each state from where the supplies are made.

Q A Chartered Accountancy firm has branches in Delhi, Mumbai and Bangalore. The HO is in Delhi from where majority of the services are supplied. However, services are also provided from Mumbai and Bangalore. Currently, the firm has taken centralised registration in Delhi and all the billing happens from Delhi. How will the position change under GST?

Comments. The concept of centralised registration has been done away with under the Model GST law. Consequently, each office of the CA firm that is supplying services, i.e., Delhi, Mumbai and Bangalore would need to get registered under GST. This also means that each office will need to issue invoices for supplies made in the respective states and maintain all the necessary records and documentation.

Free Education Guide on Goods & Service Tax (GST)