Registration karwalo

GST Registration

Valuable advise is play the most important role for businessman

What we do

GST registration is mandatory for all entities involved in the buying and selling or providing services in India. Get your GST registration with Registration Karwalo.A package is for small individuals

GST Registration

Get in touch

GST Registration

Goods and Services Tax (GST) is an indirect tax which was introduced in India on 1 July 2017 and was applicable throughout India which replaced multiple cascading taxes levied by the central and state governments.

 

ELIGIBILITY OF GST REGISTRATION

Turnover Criteria

  1. GST registration will apply when turnover of business exceeds Rs.20 Lakhs (Limit is Rs.10 Lakhs for North Eastern Area )
  2. North Eastern Area includes Arunachal Pradesh; Assam; Manipur; Meghalaya; Mizoram; Nagaland; Sikkim; Tripura.

 

Inter State Supply

If an entity undertakes inter-state of good and/or services, then GST registration must be mandatory, irrespective of aggregate annual turnover.

 

E-Commerce Seller 

(a) Internet business aggregators/E-Commerce Seller are mindful under the GST law for gathering and storing charge at the rate of 1% from every exchange. Any merchants/brokers offering products/administrations online would get the installment after the conclusion of 1% impose.

 

(b) Every one of the brokers/merchants offering merchandise/administrations online would need to get enlisted under GST regardless of the possibility that their turnover is under 20 Lakhs for guaranteeing the expense deducted by aggregators.

 

(c) Casual Tax payable Person

A casual tax payable person is a person who occasionally supplies goods/ services having no place of business.

 

(d) Existing Taxpayers

All enterprises/Entities/Companies having DVAT or any other state VAT, Service tax registration or Central Excise registration must be registered under GST mandatorily.

 

DOCUMENTS REQUIRED FOR GST REGISTRATION

Proprietorship

  • Passport Size Photo of Proprietor / Authorized Signatory
  • Active Email Id
  • Current Mobile Number
  • PAN Card of Individual
  • Aadhaar Card of Individual
  • ID proof of Individual: Passport / Voter Id Card / Driving license / Aadhaar Card
  • Address proof of office Premises (Any 2 ) :

Electricity Bill / Landline Bill/ Municipal Tax Copy, Rent/Lease Agreement, No objection Certificate (in case of premises of relatives), any certificate or Record from Government Department.

  • Cancelled cheque of Bank account showing the name of account holder, MICR code, IFSC code and Bank branch details.
  • The first page of Passbook or Bank Statement.
  • Authority letter ( in case of Authorized signatory )

 

PARTNERSHIP FIRM / LIMITED LIABILITY PARTNERSHIP / PRIVATE LIMITED COMPANY

  • Passport Size Photo of all Partners/Promoters/Directors/ Authorized Signatory
  • Active Email Id
  • Current Mobile Number
  • PAN Card of all Partners/Promoters/Directors
  • PAN Card of Firm / Company
  • Aadhaar Card of all Partners/Promoters/Directors
  • ID proof of Partners/Promoters/Directors : Passport / Voter Id Card / Driving license / Aadhaar Card
  • Address proof of office Premises/Registered Office (Any 2 ): Electricity Bill / Landline Bill/ Municipal Tax Copy, Rent/Lease Agreement, No objection Certificate(in case of premises of relatives)
  • A canceled cheque of Bank account showing the name of Firm/Company, MICR code, IFSC code and Bank branch details.
  • The first page of Passbook or Bank Statement.

 

PACKAGE DETAILS
  • Application Filing
  • Documentation
  • Professional Fees
  • Provisional Certificate ( Goods and Service Tax Number )

 

GST NETWORK (GSTN)

GSTIN is a section 25 private limited company with Strategic Control with the Government to function as a Common Pass-through portal for taxpayers-

  • Submit registration application
  • File returns 
  • Make tax payments
  • To develop back end modules for 25 States (MODEL –II)
  • Infosys appointed as Managed Service Provider (MSP)
  • 34 GST Suvidha Providers (GSPs) appointed

 

GST IDENTIFICATION NUMBER

GSTIN is similar to the existing TIN number (Tax Identification Number). A taxable person even though already registered under GST would have to apply for registration as tax deductor. People can apply for GST registration in Form GST REG-06 for the principal place of business and for an additional place of business that is available on a common portal. This registration is valid for all places of business in a state.

 

FORMAT OF GSTIN NUMBER

On approval of the application, a Goods and Service Tax number Identification Number (GSTIN) is assigned, based on the following format:

• First two character for the State Code

• Next ten characters for the PAN or the Tax deductions and Collection Account Number

• Next two characters for the entity code

• The last digit is a check sum character

 

FAQ on GST REGISTRATION

 

Q1. Who is the person liable to take a Registration under the GST Act?

Ans. As per section 22 of the CGST/SGST Act 2017, every supplier (including his agent) who makes a taxable supply i.e. supply of goods and/ services which are leviable to tax under GST law, and his aggregate turn in a financial year exceeds the threshold limit of twenty lakh rupees shall be liable to register himself in the state or the union territory of Delhi or Puducherry from where he makes the taxable supply.

In case of eleven special category states (as mentioned in Art.279A(4)(g) of the Constitution of India), this threshold limit for registration liability is ten lakh rupees.

Besides, Section 24 of the Act mentions certain categories of suppliers, who shall be liable to take registration even if their aggregate turnover is below the said threshold limit of 20 lakh rupees.

On the other hand, as per Section 23 of the Act, an agriculturist in respect of the supply of his agricultural produce; as also any person exclusively making supply of non- taxable or wholly exempted goods and/ or services under GST law will not be liable for registration.

 

Q2. What is the time limit for taking a Registration under GST Act?

Ans. Within 30 days from the date on which he becomes liable to registration and for the casual taxable person or a non-resident taxable person it is 5 days prior to the commencement of business.

 

Q3. If a person is operating in different status, with the same PAN number, whether he operates with a single registration?

Ans. Every person who is liable to take a registration will have to get registered separately for each of the states where he has a business operation and is liable to pay GST.

 

Q4. Whether a person having multiple business verticals in a state can obtain different registrations?

Ans. A person having multiple business verticals in a state may obtain a separate registration for each business vertical.

 

Q5. Is there a provision foe a person to get himself registered voluntarily?

Ans. Yes, though not liable to be registered under the act, may get himself registered voluntarily.

 

Q6. Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration?

Ans. Yes

 

Q7. Whether the department through the proper officer, Suo-moto proceed with registration of a person under this Act?

Ans. Yes

 

Q8. When can the proper officer grant an application for Registration?

Ans. The registration or the Unique Identity Number shall be granted or rejected after due verification in the manner and within such period as may be prescribed.

 

Q9. Whether the registration granted to any person is permanent?

Ans. Yes, once granted it is permanent unless surrendered, canceled, suspended or revoked.

 

Q10. What is the validity period of the registration certificate issued to the casual taxable person and non- resident taxable person?

Ans. 90 days

 

Q11. Whether amendments to the registration certificates issued by the proper officer are permissible?

Ans. Yes

 

Q12. Whether cancellation of a registration certificate is permissible?

Ans. Yes, any registration granted under this Act may be canceled buy the proper officer. he 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.

 

Q13. Whether cancellation of registration under CGST ACT means cancellation under SGST ACT also?

Ans. The cancellation of registration under the CGST Act shall be deemed to be a cancellation of registration under the SGST Act mutually.

 

Q14. Can the proper officer cancel the registration on his own Suo-moto?

Ans. No, The Proper Officer cannot cancel the registration once issued on his own volition without following the principles of natural justice by issuing a Notice and pass an appealable order.

 

Q15. Can a person without GST registration claim ITC and collect the tax?

Ans. No. A person without GST registration can neither collect GST from his customers nor claim any input tax credit of GST paid by him

 

Q16. What will be the effective date of registration?

Ans. Where the application for registration has been submitted within thirty days from the date on which the person becomes liable to registration, the effective date of registration shall be the date of his liability for registration.

Where an application for registration has been submitted by the applicant after thirty days from of his becoming liable to registration, the effective days of registration shall be the date of grant of registration. In case of suo-moto registration, i.e. taking registration voluntarily while being within the threshold exemption limit for paying tax, the effective date shall be the date of the order of registration.

 

Q17. What is an aggregate turnover?

Ans. The aggregate value of all taxable supplies, exempt supplies, exports of goods and/ or services and inter-state supplies of a person having the same PAN, to be computed on all india basis and excludes taxes, if any charged Under the CGST  Act, SGST Act and the IGST Act as the case may be;

 

Q18. Cases in which registration is compulsory?

Ans. Following categories of persons shall be required to be registered compulsorily irrespective of the threshold limit:

  1. Persons making any inter-state taxable supply;
  2. Casual taxable persons;
  3. Persons who are required to pay tax under reverse charge;
  4. Non-resident taxable persons;
  5. Persons who are required to deduct tax under section 37;
  6. Persons who supply goods and/ or services on behalf of other registered taxable persons whether as an agent or otherwise;
  7. Input service distributor;
  8. Persons who supply goods and/ or services, other than branded services, through electronic commerce operator;
  9. Every electronic commerce operator;
  10. An aggregate who supplies services under his brand name or his trade name; and
  11. Such other person or class of persons as may be notified by the central government or a state government on the recommendations of the council.

 

Q19. If a person is operating in different states, with the same PAN number, whether he can operate with a single Registration?

Ans. No. every person who is liable to take a Registration will have to get registered separately for each of the states where he has a business operation.

 

Q20. Whether the proper officer can reject an application for registration?

Ans. Yes. The proper officer can reject an application for registration after due verification. However, it is also provided that the proper officer shall not reject the application for registration or the unique identification number without giving the notice to show cause and without giving the person a reasonable opportunity of being heard.

 

Q21. Is it necessary for the UN bodies to get registration under GST Act?

Ans. All UN bodies consulate or embassy of foreign countries and any other class of persons so notified would be required to obtain a unique identification number (UIN) from the GST portal.

 

Q22. What is the responsibility of the taxable person supplying to UN bodies?

Ans. The taxable supplier supplying to these organizations is expected to mention the UIN on the invoices and treat such supplies as supplies to another registered person (B2B) and the invoices of the same will be uploaded by the supplier.

 

Q23. Is it necessary for the Govt. organization to get registration?

Ans. A unique identification number (ID) would be given by the respective state tax authorities/ PSUs not making outwards supplies of GST goods (and thus not liable to obtain GST registration) but are making inter-state purchases.

 

Q24. Who is a casual taxable person?

Ans. It means a person who occasionally undertakes transactions in a taxable territory where he has no fixed place of business.

 

Q25. Who is a Non-resident taxable person?

Ans. A taxable person residing outside India and coming to India to occasionally undertake the transaction in the country but has no fixed place to business in India is a non-resident taxable person.

Q26. What is the validity period of the registration certificate issued to a casual taxable person and non-resident taxable person?

Ans. The certificate of registration issued to a “casual taxable person” or a “non-resident taxable person” shall be valid for a period of 90 days from the effective date of registration. However, the proper officer, at the request of the said taxable person, may extend the validity of the aforesaid period of 90 days by a further period not exceeding 90 days.

 

Q27. Is there any advance tax to be paid by a casual taxable person and the Non-resident taxable person at the time of obtaining registration under this special category?

Ans. Yes. While a normal taxable person does not have to make any deposit of money to obtain registration, a casual taxable person or a non-resident taxable person shall, at the time of submission of application for registration, make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person for the period for which the registration is ought. If registration is to be extended beyond the initial period of 90 days, an advance additional amount of tax equivalent to the estimated tax liability is to be deposited for the period for which the extension beyond 90 days is being sought.

 

Q28. Whether Amendment to the registration certificate is permissible?

Ans. Yes. The proper officer may, on the basis of such information furnished either by the registrant or as ascertained by him, approve or reject amendments in the registration particulars in the manner and within such period as may be prescribed. It is to be noted that permission of the proper officer for making amendments will be required can himself carry out the amendments.

 

Q29.  Whether cancellation of registration under CGST Act means cancellation under SGST Act also?

Ans. Yes. The cancellation of registration under one Act (say CGST Act) shall be deemed to be a cancellation of registration under the other Act (i.e. SGST Act)

 

Q30. What happens when the registration is obtained by means of wilful misstatement, fraud or suppression of facts?

Ans. In such cases, the registration may be cancelled with retrospective effect by the proper officer.

 

Q31. Is there any option to take centralized registration for services under GST Act?

Ans. No

 

Q32. Who is an ISD?

Ans. ISD stands for input service distributor and it is basically an office meant to receive tax invoices towards receipt of input services and further distribute the credit to supplier units proportionately.

 

Q33. Will ISD be required to be separately registered other than the existing tax payer registration?

Ans. Yes. The ISD registration is from one office of the taxpayer which will be different from the normal registration.

 

Q34. Can a taxpayer have multiple ISDs?

Ans. Different offices of taxpayers can apply for ISD registration.

 

Q35. What could be the liabilities (in so far as registration ids concerned) on the transfer of a business?

Ans. The transfer or the successor shall be liable to be registered with effect from such transfer or succession and he will have to obtain a fresh registration with effect from such date.

 

Q36. Whether all assesses/ dealers who are already registered under existing central excise/ service tax/ vat laws will have to obtain fresh registration?

Ans. No. GSTN shall migrate all such assesses/ dealers to the GSTN network and shall issue GSTN number and password. They will be asked to submit all required documents and information required for registration in a prescribed period of time. Failure to do so will result in cancellation of GSTN number. The service tax assesses having centralized registration will have to apply afresh in the respective states wherever they have their businesses.

 

Q37. Whether the job worker will have to be compulsorily registered?

Ans. No

 

Q38. Whether the goods will be permitted to be supplied from the place business of a job worker?

Ans. Yes. But only in cases where the job worker is registered or the principal declares the place of business of the job worker as his additional place of business.

 

Q39. At the time of registration will the assessee have to declare all his places of business?

Ans. Yes. The taxpayer will have to declare the principal place of business as well as the details of additional places of business in the registration form.

 

Q40. Is there any system to facilitate smaller dealers or dealers having no IT infrastructure?

Ans. In order to cater to the needs of taxpayers who are not IT savvy may contact Tax Return Prepare(TRP) for the registration application/ returns etc.

 

Q41. Is there any facility for digital signature in the GSTN registration?

Ans. Taxpayers would have to option to sign the submitted application using valid digital signatures (if the applicant is required to obtain DSC under any other prevalent law then he will have to submit his registration application using the same). For those who do not have a digital signature, alternative mechanisms will be provided in the GST Rules on registration.

 

Q42. What will be the time limit for the decision on the online application?

Ans. If the information and the uploaded documents are found in order, the state and the central authorities shall approve the application and communicate the approval to the common portal within 3 common working days. The portal will then automatically generate the registration certificate. In case no deficiency is communicated to the applicant by both the tax authorities within 3 common working days, the registration shall be deemed to have been generated.

 

                                    For any other query please contact Registration Karwalo Team @ +918260008585

GST Registration
Download File

Registration karwalo IS THE ONLY ONE ONLINE PLATFORM WHICH ALSO PROVIDE FACE TO FACE CONSULTATION

Registration karwalo
  • Quick advise by qualified professional
  • Maintain Confidentiality for clients data
  • Secure online payment and money back as per refund policy
  • Maintain 99% accuracy in work

Fill below form, arrange free expert call now!!!

Why Registration karwalo?

Client Satisfaction

Data confidentiality

Quality Services

Reasonable Price

Secure Online Payment

Dedicated Team