Every person who is required to be registered under GST shall file an application within 30 days from the date on which he/she becomes liable to registration. For each state, the person has to take separate registration.

For Example: If Raj has taxable supplies from Haryana, Punjab, Delhi, Rajasthan, West Bengal, Tamil Nadu, he has to take separate registration for each state.

Mandatory Registration

The following categories of persons are mandatorily required to register under GST

• 1. Small businesses having all India aggregate turnover above Rupees 40 Lakh (in case of exclusive supply of goods) (Rupees 20 lakh if business is in the States of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura and Uttarakhand) and Rupees 20 lakhs (in case of supply of services or in case of mixed supplies) (Rupees 10 lakh if business is in States of Manipur, Mizoram, Nagaland and Tripura) need to register.
• 2. Person registered under the Pre-GST law (i.e. Excise, VAT, Service Tax etc)
• 3. Casual taxable person making taxable supply
• 4. Person required to pay tax on reverse charge
• 5. Non-Resident taxable person making taxable supply
• 6. Person required to deduct tax
• 7. Input Service Distributor
• 8. Person who supplies via e-commerce aggregator
• 9. Every e-commerce aggregator
• 10. Person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person

Voluntary Registration

A person who is not required to be registered may get himself/ herself registered voluntarily and all provisions of the GST law applicable to a registered taxable person shall apply.

Here are the documents required to complete GST Registration:

Documents required for Sole Proprietorship / Individual

• 1) PAN Card, Aadhar card and photograph of Sole Proprietorship / Individual
• 2) Mobile no and email ID of individual
• 3) Bank account details- a copy of cancelled cheque or bank statement
• 4) Address proof of office: -
  a) Own office – Copy of electricity bill/landline bill/water bill/municipal khata copy/ property tax receipt
  b) Rented office – Rent agreement and No objection certificate (NOC) from the owner

Documents required for Partnership firm /Limited Liability Partnership (LLP)

• 1) PAN card of Partnership firm/ Limited liability Partnership
• 2) PAN card, Photograph and Aadhar card of all partners
• 3) Mobile no and email ID of all partners
• 4) Bank details- a copy of cancelled cheque or bank statement
• 5) Address proof of office: -
  a) Own office – Copy of electricity bill/landline bill/water bill/municipal khata copy/ property tax receipt
  b) Rented office – Rent agreement and No objection certificate (NOC) from the owner
• 6) In case of LLP-Registration Certificate of the LLP
• 7) Proof of appointment of authorized signatory- letter of authorization.

Documents required for Private limited / Public limited / One-person company

• 1) PAN card of the company
• 2) PAN card, Photograph and Aadhar card of all Directors
• 3) Mobile no and email ID of all directors
• 4) Bank details- a copy of cancelled cheque or bank statement
• 5) Address proof of office: -
  a) Own office – Copy of electricity bill/landline bill/water bill/municipal khata copy/ property tax receipt
  b) Rented office – Rent agreement and No objection certificate (NOC) from the owner
• 6) Registration Certificate of the Company
• 7) Proof of appointment of authorized signatory- letter of authorization. Copy of Board Resolution

Registration for Goods and Services Tax is made online through the GST web portal.

Step 1: Generate Temporary Reference Number (TRN)

On the home page click Services> Registration> New Registration and you will be directed to a new web page. After entering all requested details about your business and executing an OTP verification, a TRN will be generated

Step 2: GST Application

Follow the above steps i.e. Services> Registration> New Registration and select the Temporary Reference Number (TRN) button, a new OTP will be generated and after verification you will be directed to your application. Fill in the application form and ensure all details provided are accurate.

Step 3: Submission

Submit the form and verify it using a Digital Signature Certificate, electronically signing it or generating an Electronic Verification Code (EVC) which is sent to the registered mobile number.

GST registration takes around 7 business days from the date of application

GSTIN is a 15 digit unique code issued upon successful registration under GST. The first 2 digits represent the state code, the next 10 digits denotes the Permanent Account Number (PAN) of the business entity/ individual, next digit is the number of registrations done by the business entity/ individual within a state, the 14th digit is ‘Z’ by default, the last digit is a check sum character.

Yes, you can submit the application without a DSC but in the following cases a DSC is mandatory.

For Sole Proprietor/ Individual/ Partnership Firm In this case application can be submitted with or without DSC

For Limited Liability Partnership/ Private Limited Company / Public Company DSC is mandatory for submit the application

Yes, we can file the application for amendment, Once the applicant is registered under GST, the need for amendments in registration may arise due to several factors such as a change in address, change in contact number, change in business details and so on. In order to amend any information post registration, the taxpayer needs to file an Application for Amendment of Registration.

Yes. Any Registration granted under the Act may be cancelled by the Proper Officer, The proper officer may, either on his own motion or on an application filed, in the prescribed manner, by the registered taxable person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed.

All individuals and entities who qualify under the eligibility criteria are mandated to go through GST Registration. Defaulters who fail to comply with the rules and do not pay the tax or make short payments (genuine errors) instead of full payment are liable to pay a penalty. The penalty for tax evasion by an offender will be 100% of the tax amount due. The amount to be paid as penalty for not registering under GST is 10% of the total tax amount due subject to a minimum of Rs. 10,000.

After GST Registration, you must file relevant GST Returns mandatorily. if you are registered under the regular scheme of the GST then you have to file the monthly returns, while composition dealers have to file quarterly returns based on the applicable conditions.

Insta C.A. is an online cloud accounting platform backed by a team of in-house professionals

to facilitate GST registration and filing. Once you buy the GST registration package, a dedicated C.A. from our team will be assigned to you. When you upload the requisite documents on your personal Insta C.A. dashboard, the dedicated C.A. will be notified and will guide you on the applicability and compliances under GST for your business and get your business registered under GST. Insta C.A. charges are notified here