Not all suppliers in India are required to get GST registration. If you fulfil certain conditions then only registration under GST law is mandatory.
After GST registration, you are required to file your return every month irrespective of your turnover. For this reason, before getting registration under GST law, we suggest you know exactly when to register for GST in India.
The registration in GST is PAN based and state specific. First two digit of your registration number represents the state where you have registered and next 10 digits is the Permanent Account Number (PAN) issued by the tax department. It’s a single registration for all taxes i.e. CGST, SGST/UGST, IGST and cesses. This means you are not required to register separately under each of these taxes.
All the business entities registering under GST will be provided with a unique identification number known as GSTIN or GST Identification Number.
If you are not registered under sales tax or Central Excise and Service Tax then to get GSTIN, as a new applicant, you are required to fill PART A of the form GST REG-01 online with legal name, PAN, mobile number and email address.
When all these details are verified, application reference number or ARN will be allotted to you. With the ARN, you need to submit part B of Form GST REG-01 with documents and signature. After submitting online, you will receive acknowledgement in Form GST REG-01.
Existing sales tax or Central Excise and Service Tax assesses are required to migrate to GST by doing their enrolment on the GST portal with the provisional ID and password available from these departments. With these ID and password, you need to submit part B of Form GST REG-01 with documents and signature directly. This means you are not required to generate ARN by submitting PART A of the form. You need to log on to your state sales tax or ACES portal using existing ID and password to get GST provisional ID and password to log into GST portal.
The applicant is required to be registered within 30 days from the date on which the person becomes liable to registration along with all the scanned documents attached to the form. If the proper officer finds that the application filed is deficient, then he may call for further clarification on the information or documents through a notice within 3 working days from the date of submission of the application for registration.
If no response or no satisfactory response is given by the applicant the proper officer may reject the Application.
The applicant shall provide such additional data within 7 working days. The proper officer shall approve the grant of registration within 7 working days of receiving such data giving the certificate of registration in FORM GST REG -06.
If the proper officer doesn’t take any action within 3 days of receipt of the application or 7 days from receipt of a reply from the applicant, then it shall be deemed that the application of registration is approved.
A registration certificate shall be granted in Form GST REG 06 and the same shall be available on the common portal.
Documents required for GST registration
Before registration, it’s always better to keep all the documents that are required to complete the process. Here are the minimum document requirements for GST registration;
- PAN card of the Company/Proprietor/Partnership Firm
- Proof of constitution like partnership deed, Memorandum of Association (MOA) /Articles of Association (AOA), certificate of incorporation.
- Details and proof of place of business like rent agreement or electricity bill
- Scanned copy of the first page of bank pass book or bank statement
- Authorised signatory like List of partners with their identity and address proof in case of partnership firm or List of directors with their identity and address proof in case of company.
- Photographs of proprietor, partners, managing trustee, committee etc. and authorised signatory
- a copy of rent/lease agreement along with owner’s (landlord) documents like latest property tax receipt or Municipal Khata copy or a copy of electricity bill
If additional information is required, Form GST REG-03 will be issued to you. You need to respond in Form GST REG-04 with required information within 7 working days from the date of receipt of Form GST REG-03.
Every person shall have a Permanent Account Number issued under the Income Tax Act, 1961 in order to be eligible for grant of registration. PAN is not mandatory for a non-resident taxable person for obtaining registration.
If a person is required to deduct tax under section 51 may have, in lieu of a Permanent Account Number, a Tax Deduction and Collection Account Number issued under the said Act in order to be eligible for grant of registration.
Effective date of GST Registration
Where the application for registration has been submitted within 30 days from the date on which the person becomes liable to registration, the effective date of registration shall be the date on which he becomes liable for registration.
Where an application for registration has been submitted by the applicant after 30 days from the date of his becoming liable to registration, the effective date of registration shall be the date of grant of registration.
In the case of suo moto registration, i.e. registration pursuant to any survey, enquiry, inspection, search or any other proceedings, the effective date of registration shall be the date of the order of registration.
Every registered taxable person shall display his registration certificate in a prominent location at his principal place of business and at every additional place or Places of business. Further, he has to display his GSTIN in the name board exhibited at the entry of his principal place of business and at every additional place or places of business.