Online GST Registration Services in India
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GST Registration
What Is GST Registration?
The historic reform in the country's taxation system, GST (Goods & Services Tax), was introduced in India on July 1, 2017. GST was founded on the principle of “one nation, one market, one tax.” It aimed to simplify the complex tax structure and bring a unified tax regime. Further, GST is a value-added tax that is charged on the goods and services supplied at each stage of production or distribution.
Now comes What is GST registration?
When a business's annual turnover surpasses a specific number (such as Rs. 40 lakh, 20 lakh, or 10 lakh), the business owner must complete the registration process under GST. This registration is commonly referred to as GST registration.
It's not just a choice; It's a legal obligation
Engaging in commercial activities without proper GST registration can be considered a violation of the law. In essence, this step is essential for both legal compliance and the smooth functioning of the taxation system.
Benefits of GST Registration
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Input Tax Credit
One of the significant benefits of GST registration is the ability to claim Input Tax Credit (ITC). Businesses can offset the GST paid on inputs and purchases against the GST collected on sales. This helps reduce the overall tax liability and eliminates the cascading effect of taxes, making goods and services more affordable.
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Availability of Composition Scheme
For small businesses with a turnover below a certain threshold, GST offers a composition scheme. This simplifies compliance requirements and allows for paying taxes at a lower rate.
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National Presence
A unified tax system called the “GST replaces various state and federal taxes. With GST registration, businesses can operate seamlessly across state boundaries hassle-free.
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Compliance and Transparency
GST registration necessitates maintaining proper books of accounts and filing regular GST returns. This promotes financial transparency and ensures businesses adhere to tax regulations, reducing the likelihood of tax evasion.
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Regulation of Unorganized Sectors
Brings accountability and regulation to previously unorganized industries through online compliance and payment systems.
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Reduces Corruption and Sales Without Receipts
It aims to reduce corruption and unreported sales by promoting transparency and compliance.
Who Is Eligible For GST Registration?
The following categories of entities are typically eligible for GST registration. Let’s have a look!
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Mandatory Registration:
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Every supplier must register under GST if they make taxable supplies of goods or services or both above prescribed threshold.
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For most states and union territories, this registration threshold is applicable if the supplier's turnover in a financial year exceeds 20 lakh rupees.
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However, if a person makes taxable supplies in special category states, they must register if their turnover in a financial year surpasses 10 lakh rupees.
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The government has the authority to increase the turnover thresholds based on recommendations from the GST Council. (subject to certain conditions)
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Special Provisions for Goods Suppliers:
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Suppliers engaged exclusively in the supply of goods can have an increased turnover threshold of up to 40 lakh rupees if approved by the government. (This is also subjected to specific conditions and limitations)
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In Case of Business Transfer or Succession
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Suppliers engaged solely in the supply of goods can have an increased turnover threshold of up to 40 lakh rupees if approved by the government. (This is also subjected to specific conditions and limitations)
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Transition for Existing Registrants
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Individuals or businesses registered under tax services before the introduction of the GST.
Present Threshold Limit for GST Registration
States having a Threshold Limit of Rs.10 lacs for both Goods & Services are :
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Manipur, Mizoram, Nagaland & Tripura
The state having Threshold Limit of Rs.20 lacs for both Goods & Services are :
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Arunachal Pradesh, Meghalaya, Sikkim, Utrakhand, Pondicherry & Telangana
States having a threshold limit of Rs. 20 lacs for services & 40 lacs for Goods are :
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Jammu & Kashmir, Assam, Himachal Pradesh, and all other States
How to calculate Aggregate Turnover for GST Registration
Aggregate Turnover for the purpose of GST registration means the aggregate value of all taxable supplies(excluding the value of inward supplies on which tax is payable by a person on a reverse charge basis), exempt supplies, exports of goods or services or both and inter-state supplies of persons having the same Permanent Account Number, to be computed on an all-India basis but excludes Central tax, State tax, Union territory tax, Integrated tax and cess
Entities Exempted From GST Registration
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Reverse Charge: Manufacturers subject to reverse charge mechanism.
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Non-Supply Activities: Sale of real estate, funeral services, employee services.
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Non-GST/Non-Taxable Supplies: Aviation fuel, electricity, natural gas, diesel, petrol.
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Exempt/Nil-Rated Supplies: Businesses with exempt or nil-rated GST supplies.
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Threshold Exemption: Businesses below the GST threshold limit.
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Agriculturists: Farmers exempt from GST.
Different Types of GST Registration
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Normal Taxpayer
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Applicable to regular businesses with annual turnovers exceeding the prescribed threshold. (as discussed above)
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They must file regular GST returns and comply with standard GST rules and procedures.
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Normal taxpayers can claim input tax credits on GST for purchases and inputs.
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Composition Registration
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Available to small businesses with a turnover below a certain threshold. (limits may vary by country)
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Businesses under this scheme pay GST at a fixed, lower rate on their turnover.
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They cannot claim input tax credits and are subject to simplified compliance requirements.
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Typically, businesses under the composition scheme file quarterly returns.
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Casual Taxable Registration
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Applicable to individuals or businesses that engage in occasional or seasonal transactions, often across state boundaries.
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This GST registration lasts 3 months and can be extended or renewed. That’s why entities must file returns for the duration of their business activities and pay GST accordingly.
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Non-Resident Taxable Registration
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Non-resident taxable registration applies to individuals or businesses outside India and engages in the supply of goods to individuals within India.
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This type requires you to provide a deposit equal to the expected GST liability during registration.
Required Documents for GST Registration
The necessary documents for GST registration can vary depending on the type of business entity. Here are the typical document requirements for GST registration, categorized by the type of business.
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For Individuals and Sole Proprietors
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PAN Card
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Aadhaar Card
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Owner’s Photograph
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Address Proof
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Bank Account Details
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For Partnership Firms
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PAN Card of the partnership firm
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Aadhaar Card of all partners
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Passport-sized photographs of all partners
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Partnership deed copy
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Documents establishing the business premises and a no-objection certificate (NOC) from the property owner.
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Bank Account Proof
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In the case of LLP, registration certificate/LLP Board resolution is required
For detailed information on the required documents, please refer:
https://www.karrtax.in/post/gst-registration-documents-and-information-required
Online GST Registration Procedure
Below is a summary of the key steps for online GST registration:
Step 1: Start by visiting the official GST portal at www.gst.gov.in. To sign in, create a username and password.
Step 2: After logging in, click on "New User Login" and accept the displayed declaration form. Click "Continue" to proceed.
Step 3: Choose "New Registration" and log in to initiate the GST registration process.
Step 4: Complete the required fields on the GST portal, including
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Select "Taxpayer" from the drop-down menu.
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Choose your state and district.
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Provide business details, including the name and PAN card number.
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Enter email ID and mobile number (for receiving OTPs).
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Complete the captcha and click "Proceed."
Step 5: Enter the OTP sent to your registered email ID and mobile number.
Step 6: After entering the OTP, click "Proceed."
Step 7: You will receive a Temporary Reference Number (TRN) on the screen. Save this TRN for future use. It is required to access PART-B of the GST registration and log into the application.
Step 8: Return to the GST portal and click "Register" under the "Taxpayers" menu.
Step 9: Select "Temporary Reference Number (TRN)" and enter the TRN and captcha details.
Step 10: Once captcha details are entered, click "Proceed."
Step 11: Your registered email address and mobile number will receive an OTP. Enter this and click "Proceed."
Step 12: Check the status of your application on the next page. If needed, click the "Edit" icon on the right side of the page to make corrections.
Step 13: On the next page, complete various sections by providing the required details and uploading the necessary documents.
Step 14: Review the declaration on the "Verification" page before applying. You can submit the application using one of the following methods:
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Electronic Verification Code (EVC)
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e-Sign method
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Digital Signature Certificate (DSC) for companies
Step 15: A confirmation message will be displayed after successful completion. You will receive an Application Reference Number (ARN) on your registered mobile number and email ID.
Step 16: Verify the status of the ARN on the GST portal.
Validity of GST Registration Certificate
A GST registration certificate's validity varies depending on the taxpayer's type and specific circumstances. Below is a summary of the typical validity periods:
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Regular Taxpayer
For a regular taxpayer, the GST registration certificate remains valid indefinitely unless it is canceled by the GST authority or voluntarily surrendered by the taxpayer.
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Casual and Non-Resident Taxable Persons
In the case of certificates issued to casual taxpayers or non-resident Indian (NRI) taxpayers, the validity is generally limited to 90 days from the registration date or for the period specified in the registration application, whichever is earlier. However, it's important to note that the appropriate authorities can extend the validity period under Section 27(1) of the GST Act if required.
How Can You Get the GST Registration Certificate Online?
Here's a step-by-step guide on downloading the GST Registration Certificate from the GST portal.
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Step1. Visit the GST Portal: Visit the official GST portal at https://www.gst.gov.in.
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Step2. Log In: Use the username and password you made during registration to log in to your GST account. Additionally, correctly enter the captcha displayed on the screen. Then, click the login button.
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Step3. Access User Services: Once successfully logged in, you'll be directed to a new page. Look for the "Services" option on the page and select it.
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Step4. Navigate to "User Services": In the drop-down menu under "Services," choose "User services" from the available options.
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Step5. Select "View/Download Certificates": Within the "User services" section, locate and select "View/Download Certificates" from the list of options.
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Step6. Download the Certificate: When you click "View/Download Certificates," the GST registration certificate will automatically start downloading to your device. This certificate contains your GSTIN and other relevant details.
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Step7. Save and Print: Once the download is complete, save the certificate to a secure location on your computer. It's a good practice to take a printout of this downloaded certificate.
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Step8. Display Prominently: Display the printed GST registration certificate at your business premises as proof of your valid GST registration.
Amendments in GST Registration/Changes in GST Registration
For Changes in some core-field of the registration, the proper application has to be made through GST portal within 15 days of the change.The proper officer will approve the amendments within next 15 days.
In case of changes in non-core fields, the same can be made through portal itself and no approval of officer is required.
Cancellation & Revocation of GST Registration
What Is the Cancellation of GST Registration?
Canceling GST registration refers to discontinuing or terminating a business's GST registration with the tax authorities. Below is a breakdown of what it entails.
Voluntary Cancellation: A registered person or business can apply for voluntary cancellation of their GST registration. They might do this for several reasons, including:
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Ceasing business operations.
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Change in business structure or ownership
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No longer meeting the threshold for GST registration.
Mandatory Cancellation: In certain situations, tax authorities may initiate the cancellation of a business's GST registration. Common reasons for mandatory cancellation include if the business:
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Is not actively engaged in any business activities.
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Has not filed GST returns for a specified period.
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Is not conducting operations from the registered place of business.
What Is the Revocation of GST Registration?
The revocation of GST registration refers to the process of reinstating or reversing the cancellation of a GST registration previously canceled by the tax authorities.
Any entity can apply for the revocation of GST registration cancellation if they meet certain criteria. This can vary by jurisdiction, but common reasons for revocation eligibility may include:
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Rectifying issues that led to the cancellation (e.g., filing overdue returns, payment of outstanding tax dues).
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Providing evidence that the business is actively engaged in taxable supplies and is in compliance with GST regulations.
Procedure For The Revocation of GST Registration
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Any entity can apply for revocation using Form GST REG-21. This application is filed electronically at the Common Portal and must be submitted within 30 days of receiving the cancellation order.
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The authority will review the application. If satisfied with the reasons provided by the applicant, they can issue an order in Form GST REG-22 to revoke the cancellation of registration. But if the authority is unsatisfied with the application, they can also reject it by issuing an order in Form GST REG-05.
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Before rejecting the application, the proper officer must issue the applicant a show-cause notice in Form GST REG-23. This notice lets the applicant explain why their revocation application should not be rejected. The applicant must respond to this notice within 7 working days from the date of its service.
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Lastly, the authority will consider the applicant's response and decide on the revocation of GST registration. This will be done within 30 days of the clarification in Form GST REG-24.
How KarrTax Can Help You With GST Registration?
At KarrTax, we understand that dealing with GST registration can be tricky. That's why we're here to make it simple for you. We connect you with experts who know their stuff, and our clients love how we make things easy for them.
You can keep track of your GST registration progress on our user-friendly platform. If you have questions or need help with GST registration, our tax experts are just a call or text away.
Here's the full procedure of how we will assist you with GST Registration:
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Purchase a Plan for Expert Assistance: Choose a plan that suits your GST registration needs.
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Add Queries Regarding GST Registration: Do not hesitate to ask queries or seek clarification on the process.
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Provide Documents to KarrTax Expert: Share the necessary documents with our experts.
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Prepare Application for GST Registration: Our experts will meticulously prepare your GST registration application, ensuring that all admissibility criteria are met during the preliminary screening.
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Complete Procedural Actions: We will guide you through every registration process step and ensure all formalities are followed.
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Get your GST Registration at your Doorstep: Once the process is completed, you'll receive your GST registration without any hassle.
How to search Ward for GST Registration or Know your jurisdiction
If you are applying for GST Registration, one of the things you need to fill up in the online form is the GST jurisdictional ward under which your business premises is falling.
To search for the Ward for GST registration, please visit cbic-gst.gov.in. In the main menu, you will find the services menu. On clicking the same, know your jurisdiction sub-menu will be available. On clicking the same, the state is to be selected, and then the Zone and the commissioner will be visible. Please select your jurisdictional commissioner. Under that, the Division will be visible. On selecting your division, the GST Range will be visible with the address area which falls under that jurisdictional range.
That range will be the ward/jurisdiction for the purpose of GST registration.
Click Here to search your GST jurisdiction - Central
How to make amendments in GST Registration Certificate
Once a GST Registration has been granted, there are occasions when a registered taxpayer needs to amend the details filed in the certificate due to different circumstances such as change in mobile no., email ID, change in address, amendment in business details etc.
There are two types of amendments allowed in GST Registration, They are grouped as
1. Amendments in Non-core Fields
2. Amendments in Core Fields
What are Core Fields :
The following fields of Registration are considered as core fields.
(1) Name of the Business
(2) Addition/deletion of stakeholders such as partners etc.
(3) Change in Principal or additional place of Business
What are Non-core Fields :
All the fields of GST registration other than the above core fields are considered as Non-core fields.
The amendments in non-core fields can be done online i.e. they can be changed any time and the changes are effective immediately. No approval etc. is required from Assessing Authority.
In case of changes in Core fields, necessary proof of changes such as change in address etc. is to be attached and the application has to be filed online.
After filing of the application, the same goes to the jurisdictional assessing authority who may approve or reject the same after considering the documents submitted in this behalf.
The Authority may also call for any other details/documents and can give show cause notice regarding the same.
The application for amendments in GST registration has to be filed within 15 days of the occurrence of change.
Non Resident Taxable Person Gst Registration Online
A non-resident taxable person's GST registration application is different from other normal taxpayer's applications. Form GST REG 09 is to be filed.
A non-resident taxable person has to electronically submit an application in Form GST REG-09 along with a self-attested copy of his valid passport, for registration, duly signed or verified through EVC at least five days prior to the commencement of business at the Common Portal either directly or through a Facilitation Centre notified by the Commissioner.
The application for registration made by a non-resident taxable person has to be signed by his authorized signatory who shall be a person resident in India having a valid PAN. On successful verification of PAN, mobile number, and e-mail address the person applying for registration as a non-resident taxable person will be given a temporary reference number by the Common Portal for making the mandatory advance deposit of tax for an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought.
The registration certificate shall be issued electronically only after the said deposit appears in his electronic cash ledger. The amount deposited shall be credited to the electronic cash ledger of the Nonresident person.
The non-resident taxable person can make taxable supplies only after the issuance of the certificate of registration. The certificate of registration shall be valid for the period specified in the application for registration or ninety days from the effective date of registration, whichever is earlier. In case the non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitted electronically through the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner, before the end of the validity of registration granted to him.
The validity period of ninety days can be extended by a further period not exceeding ninety days. The extension will be allowed only on payment of the amount of an additional amount of tax equivalent to the estimated tax liability for the period for which the extension is sought has to be deposited.
Frequently Asked Questions (FAQs)
1. What is GST registration?
GST registration is the process of enrolling a business under the Goods and Services Tax system, which is mandatory for businesses meeting certain turnover criteria.
2. Is GST registration mandatory for small businesses?
Small businesses with turnover below the prescribed threshold limits may not be required to register for GST, but voluntary registration is possible.
3. What is the GSTIN?
GSTIN is a unique 15-digit alphanumeric code assigned to each registered taxpayer. It is used for tax filing and compliance.
4. Can I cancel my GST registration?
Yes, GST registration can be canceled under certain circumstances.
5. Is there a penalty for not registering for GST when required?
Yes, there can be penalties for not registering for GST when your business meets the turnover criteria.
GST registration in India can be conveniently done online. To apply for a GSTIN (GST Identification Number), you need to provide specific details and documents. The process is relatively straightforward, and there are services available to assist with GST registration. To get your GSTIN number, follow the application process, and ensure you provide all the necessary information. Be aware of core and non-core fields in the GST application, and make any amendments if needed. The cost of GST registration in India varies, and it's important to stay informed about the current rates. If your application is rejected, you can download the GST registration rejection order for reference.