Goods and Service Tax, popularly known as GST, was launched on the 1st of July, 2017. It replaced all indirect taxes levied on goods and services by the central and state governments, and liberated India from its complex indirect taxation structure.

GST is an attempt by the central government to subsume all other taxes, to remove the taxation barriers and create a single market that is open to all to buy, sell, import and export within the country.

In this article, we will learn about the eligibility criteria and the process of registration for GST.

What are the eligibility criteria to register for GST?

Under the new GST regime, all entities involved in buying or selling goods, providing services or both are required to obtain GST registration. Entities without GST registration would not be allowed to collect GST from a customer, claim input tax credit of GST paid and could even be penalized.

Below mentioned list will help you understand your eligibility for GST:

  1. The turnover of your company exceeds INR 20 lac (Rs 10 lac for Special category states) in a financial year
  2. Already registered under any of the existing indirect tax regimes (VAT, Excise Laws, Service Tax Laws) irrespective of the limit
    1. Existing taxpayers have been provided with Provisional ID and Password for completion of GST migration formalities (within 6 months) and generation of GSTIN by the respective tax departments
  3. Operating business in multiple states
  4. Have several business verticals in one state
  5. Have inter-state supply of taxable goods
  6. Non-resident taxable persons
  7. Casual taxable persons [A person who occasionally undertakes supply of goods or services having no fixed place of business (For e.g.: a fireworks shops setup during Diwali)]
  8. Required to pay tax under Reverse Charge
  9. Required to deduct tax at source
  10. Agents of a supplier
  11. Input Service Distributor
  12. In the business of E-commerce. For e.g.: Flipkart, Amazon, Ola (Operator/Aggregator) 
  13. Supplying goods or services through an E-commerce portal
  14. In the business of supplying online information and database access or retrieval services
    1. From outside India to a person in India
  15. Supplying non-taxable products or are in the export business
    1. Applicable to the export of those software that were previously untaxed
What are documents required for the registration under GST?

There are several documents that will be required to register for GST. Below mentioned is a detailed list of the same.

1. PAN Card of the Business or Applicant

This is because GSTIN (Goods & Service Tax Identification Number) is linked to the PAN of the business.

2. Identity and Address Proof of Promoters

Documents like PAN, Passport, Driving license, Aadhaar card or Voters identity card of all the directors, partners or promoters must be submitted for Identity proof and address proof.

3. Business Registration Document

All documents verifying the registration of the business must be submitted by all registered entities. The documents may differ depending on the type of registration.

  1. Private Limited Company: Certificate of Incorporation, Memorandum of Articles and Articles of Association
  2. Limited Liability Partnership: Certificate of Incorporation and LLP Agreement
4. Address Proof for Place of Business

All documents that verify the place of business operations mentioned in the GST registration application must be submitted. These include rental agreement or sale deed, copies of electricity bill or latest property tax receipt or municipal khata copy.

5. Bank Account Proof

An attested and scanned copy of the first page of bank passbook must be submitted. This copy must be for the bank account mentioned in the registration application and must also include few transactions and address of the business.

6. Digital Signature

All GST registration applications are mandatorily required to be signed and submitted by authorized signatory using Class 2 or 3 digital signatures. In case of proprietorship, a digital signature is not required.

What is the process to obtain GST registration?

Registrations for GST can be done online using the official portal of GST maintained by the Central Government or State Government. Government will also appoint GSPs (GST Suvidha Providers) to help businesses with the registration process. All existing taxpayers with provisional ID and password, normal taxpayer/ Composition/ Casual Taxable Person/ ISD / SEZ Developer/ SEZ Unit and GST Practitioner must register for GST. Here's the process to register:

1. For new GST Registrations:
  • Visit the Government GST Portal (gst.gov.in)
    • Look for Registration Tab
  • Fill in the requested details in Part-A of Form GST REG-01
    • PAN, Mobile Number, E-mail ID and State
    • Verify OTP
    • Temporary application reference number will be sent to your Mobile and E-mail
    • An acknowledgement will be issued to the applicant in Form GST REG-02 electronically
  • Next, fill Part-B of Form GST REG-01 duly signed (by DSC or EVC)
    • Upload the required documents specified according to the business type
    • Specify the application reference number you received
  • If additional information is required, Form GST REG-03 will be issued
    • The applicant needs to respond in Form GST REG-04 with required information within 7 working days from the date of receipt of Form GST REG-03
    • The application may be rejected if any errors are found. You will be informed about this in Form GST REG-05
  • Finally, after completion of all verifications and approvals, a certificate of registration in Form GST REG-06 will be issued to you by the department
2. For dealers registered under existing Central and State Taxes:
  • All the dealers registered under existing law and having a PAN have to validate their E-mail ID and Mobile Number on the common portal
  • All dealers will be required to submit Form GST REG-24 on the GST Portal along with information and documents as prescribed within 3 months
  • A provisional certificate of registration in Form GST REG-25 will be allotted after enrollment
  • In case of multiple registration on the basis of single PAN under existing law
    • Only one Provisional Registration will be granted
  • In case of centralized registration under Service Tax under existing law
    • A single provisional registration in the state or union territory (in which they were registered earlier) will be granted
  • After complete satisfaction of the information provided, final registration certificate will be issued in Form GST REG-26
  • A Show Cause Notice will be issued in Form GST REG-27, if the details submitted are not satisfactory
    • There will also be a hearing before cancelling the provisional registration.
    • In case of an unsuccessful show cause hearing or if the details are not provided within the stipulated period, the provisional registration allotted in Form GST REG-25 will be cancelled by issuing an order in Form GST REG-26

To learn more about GST registration and the different forms for other stakeholders read this tutorial.

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Disclaimer: This Article is for information purpose only. The views expressed in this Article do not necessarily constitute the views of Kotak Mahindra Bank Ltd. (“Bank”) or its employees. Bank make no warranty of any kind with respect to the completeness or accuracy of the material and articles contained in this Newsletter. The information contained in this Article is sourced from empaneled external experts for the benefit of the customers and it does not constitute legal advice from Kotak. Kotak, its directors, employees and the contributors shall not be responsible or liable for any damage or loss resulting from or arising due to reliance on or use of any information contained herein.