The GST registration is made simple. As per me compared to earlier laws, registration under GST is simplest.
I have tried to cover the registration provision of CGST ACT, 2017 as well as Registration rules along with application rules to provide a guide on registering your business under GST law.
This guide will be updated from time to time, if any new changes are notified by government.
This guide is divided into different sections. You can read full guide or skip to a particular section.
GST registration rules are released to documents the gst registration procedure. These rules have defined the GST registration procedure in detailed manner.
Registration procedure under GST
To fill the part A of application you need to go to GST portal.
Once on GST portal click on Register Now.
Following screen will open to provide details.
Select new registration in this form.
Fill the form with correct details. Select Tax payer in first field.
Select State, District.
In legal name provide the name given in PAN. It should be noticed that your PAN will be validated against the name provided. For individual give the correct name as given in PAN application. The name provided should match with PAN database.
Provide correct E-mail and Mobile number. You will receive OTP.
After filling the form, click on proceed.
An OTP will be sent to your mail box and mobile number.
The following screen will open. Fill the OTP.
Fill the OTP sent to your mail box. After providing correct OTP, click on proceed.
The following confirmation page will open.
You will receive a TRN in confirmation. Copy this Temporary Reference Number (TRN). However you will also receive TRN in your mail box.
Click on PROCEED button.
After clicking on proceed, a new page will open. Provide your TRN, you will receive an OTP to your mobile and mail. It will be same.
Fill the TRN and Captcha and click on Proceed. Following screen will open for OTP confirmation.
After successfully verification of PAN, mobile number and email provided, applicant will be provided a temporary reference number. Using this reference number applicant need to fill the PART B of application form.
Once you have done with this process for initial GST registration. Next you have to fill the PART-B of application. This is most important form for GST registration and most of the important details for registration needs to be provided here.
After above steps, you will get below screen.
Here click on Pencil Icon button to fill the application. After clicking on this icon an application for GST registration will open.
This is you application form for GST.
Fill each section of this application.
In application, you need to correctly fill the following details.
You should sign and upload the documents on portal for further processing of application.
You will get below confirmation after successfully signing and submission of GST registration application.
Check the status of application after few minutes. You will get following screen, confirming the successful submission of application.
Once the application is submitted, acknowledgement will be issued in FORM GST REG-02.
For time being the role of applicant is over here. After the application is uploaded and an acknowledgement is given, the application will be forwarded to proper office who will check the application.
If everything is found to be correct, the application will be approved and registration will be granted within 3 working days of making the application.
If application is found to be in correct in terms of information or documents, a notice will be issued by officer in FORM GST REG-03 within 3 working days of making an application, applicant should respond to the notice within 7 working days in FORM GST REG-04.
If the officer is satisfied with the reply of applicant, within 7 working days from receipt of application may approve the application.
If officer is not satisfied with the reply, he may reject the application and inform to applicant in form GST REG-05.
If proper office fails to take action within days specified above, the application will be deemed to be accepted and approved.
Once the application is approved, a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place(s) of business shall be made available to the applicant on the Common Portal and a Goods and Services Tax Identification Number (GSTIN) shall be assigned in the following format:
The certificate of registration will be digitally signed by officer.
If you are applying for GST registration, along with application GST REG-01 you need to upload scanned documents specified in application. The basic information required to be filled in part A of application are:
With Part B, you need to submit the documents listed in application form. Following list of evidence documents needs to be attached or uploaded while filing the application for GST registration:
Proof of registration or Constitution of Taxpayer
Partnership Deed in case of Partnership Firm, 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.
Proof of Principal/Additional Place of Business
Bank Account Related Proof
Authorization Form for registration under GST
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:
Format of 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)
<< Name of the Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc>>
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, 2017. 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
Format of 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.
Place Signature of Authorised Signatory
Application needs to be signed by authorised person, following persons can sign the application using a digital signature certificate (DSC).
Signing with Digital Signature Certificate (DSC) is compulsory for Private Limited Company, Public Limited Company, Public Sector Undertaking, Unlimited Company, Limited Liability Partnership, Foreign Company, Foreign Limited Liability Partnership.
Cost of getting GST registration is nill. Government does not charge any fee for GST registration.
Physical verification of business premises in certain cases
Where the proper officer is satisfied that the physical verification of the place of business of a registered person is required after grant of registration, he may get such verification done and the verification report along with other documents, including photographs, shall be uploaded in FORM GST REG-29 on the Common Portal within fifteen working days following the date of such verification.
Physical verification is not compulsory requirement and only if officer has doubts to believe he can inspect the premises, however a reports has to be submitted on GST portal along with photographs.
Chapter VI of CGST Act, 2017 contains provisions regarding registration under CGST Act, 2017. This chapter contains following sections:
Section 22 specifies the person who are liable for registration. As per this section following suppliers are required to get registration.
Section 23 specifies the persons who are not liable to registration even if they qualify under section 22.
As per this section following persons are not liable to registration:
Section 24 specifies the situation or supplies where a person should get compulsory registration regardless of section 22
As per this section following categories of person should register:
Interesting to note person specified in 9, 10 and 11. Every seller on E-commerce portal, as well as every E-commerce portal needs to get registration done. Even the companies providing online information and database access in India needs to get registration done.
Section 25 speaks about procedure of registering under CGST Act, 2017. We will discuss this section in details under a separate heading below.
Section 26 provides that
Supplier will be deemed to be registered if his application is not rejected.
Section 27 is about special provisions applicable to casual taxpayers and non-resident tax payers
Casual tax payers can start business only after registration certification is provided, they also need to deposit estimated tax before registration, however this advance deposit of tax will be credit to his electronic tax ledger.
Section 28 allows a person to amend his registration in case of change in any information provided at the time of registration.
Section 29 is provides about cancellation of registration obtained under this act.
Registration can be cancelled under this section by proper officer upon his own motion or an application filed by registered person. This section in normal speaks about cancellation of registration in case of application by registered person where business is stopped or person is no longer required to pay tax or any other case. Officer can also cancel registration in cases such as registration obtained by fraud etc.
Section 30 provides about revocation of cancellation of registration.
In this part of article I have analysed the registration provisions contained under the CGST, Act 2017. It must be noted that Act is supreme and rules or procedures are just the facilities to implement the act. Rules and procedures cannot override anything provided in act.
It is best article on GST registration procedure. Best part is you have not only written the procedure one can follow practically but also given the text as contained in act and rules notified by government.
It is interesting to see that inspection is not made mandatory, which happens now under current VAT and Excise laws. Government should reduce physical interaction between tax payers and department as much as possible. Corruption will come down doing this.
Sir, my turnover is below 10 lac and sale is retail sale where each invoice billing will be maximum 3000/ rupees. but my purchase is out of state though purchase bill will be at maximum 10-25 thousand,since it is inter state purchase i have registered myself under gst. In which format should i raise the sale invoice and what information must be provided in return. I have not opted for composite scheme,GSTR 1 due date showing 05/09/2017.how to upload sale invoice. is it to be scanned?
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