GST Registration Process

REGISTRARION

A joint committee under the co-conveners hip of the Additional Secretary (Revenue) and member Secretary, empowered committee of state Finance Ministers was formulated in April 2014 to make suitable recommendations for the registration process under the GST. A number of meetings were held during the year and the report of the Joint committee on business process on registration was finalized in July 2015.

When the business registers with the tax authorities, it will be allocated a unique identification code. All the data relating to the business will be correlated with this code. This will form the basis for the GST tax compliance and verification. By registering, the business will be legally recognized as supplier of goods or services. Proper accounting of taxes under GST will be possible and the business shall be able to pass on the credit of taxes paid to the purchaser.

The business will calculate its gross annual turnover including exports and exempted supplies on all India basis. If his gross turnover falls below the threshold limit prescribed for registration under GST, then he may not register with the tax authorities. Once the business crosses the required threshold, it must file for registration within 30 days.

Each taxpayer will be allotted a state-wise PAN based 15-digit, goods and services taxpayer identification number (GSTIN). The first two digits will denote the state code as defined under the Indian Census 2011. The third to twelfth digit would be the alphanumeric PAN number of the tax payer. The thirteenth digit would be the entity code, fourteenth digit would be blank for future use, and the fifteenth digit would be a check code.

For obtaining the registration the businessman would have to access the e-portal set up by the GST Network. The portal will have the backend integration with the respective IT system of the centre and states. A new applicant would be able to apply for registration without prior enrolment. He can submit the complete application online and receive the acknowledgement. On approval of application he will get the GSTIN along with the login ID and password.

Since the GSTIN is PAN based, the registration on the GST portal will not be allowed without a valid PAN. Even the government departments would be required to obtain PAN for the registration. For those businesses that are not tech-Savvy, help will be provided through tax return prepayer(TRP). The TRPs will be trained through a curriculum devised by the GST council and will be approved by the tax administration of the states and centre.

A number of documents would be required to be uploaded on the portal by new applicants as proof of the business, its jurisdiction, bank details and authorised signatories. Multiple applications will be allowed to be filed at one go, where the taxable person seeks registration in more than one state or for more than one business vertical located in single or multiple states.

In case of existing registrants, who are either registered with the state or centre, their data will be migrated to the GST common portal. However the existing data may have a lot of gaps with regard to the GST requirement. This may require collection of fresh data from the existing taxpayers for generation of GSTIN. The exercise will have to be started much in advance in order to be able to have a smooth transition at the time of switchover to GST.

47 thoughts on “GST Registration Process

    • For the implementation of GST in the country, the Central and State Governments have jointly registered Goods and Services Tax Network (GSTN) as a not-for-profit, non-Government Company to provide shared IT infrastructure and services to Central and State Governments, tax payers and other stakeholders. The key objectives of GSTN are to provide a standard and uniform interface to the taxpayers, and shared infrastructure and services to Central and State/UT governments.

      GSTN is working on developing a state-of-the-art comprehensive IT infrastructure including the common GST portal providing frontend services of registration, returns and payments to all taxpayers, as well as the backend IT modules for certain States that include processing of returns, registrations, audits, assessments, appeals, etc. All States, accounting authorities, RBI and banks, are also preparing their IT infrastructure for the administration of GST.

      There would no manual filing of returns. All taxes can also be paid online. All mis-matched returns would be auto-generated, and there would be no need for manual interventions. Most returns would be self-assessed.

      Existing VAT/Central excise/Service Tax payers will not have to apply afresh for registration under GST. For New dealers, Single application to be filed online for registration under GST.

  • I m a business man in West bengal. I have WBVAT and CST number. Do i need to pay again for GST registration? If i need to pay any registration fees than what will be the amount?

  • SIR
    Please give the mail to me sir ,How to do the GST registration , GST Sections , GST Schedules
    and anther one is how to do single application to be files for registration as well as retuns

  • I am dealer of selling finished goods in west bengal and have no VAT/TIN number & CST number also. It is mandatory to get registration under GST ? or If I applying for getting VAT number under the west bengal govt. it is necessary to registration under GST ?

    • The summarised provision for taxability and registration under GST is as under:

      – registration is required in every State in which dealer is liable to pay tax. Registration should be taken within thirty days
      – registered under an earlier law, it shall not be necessary for him to apply for fresh registration
      – The certificate of registration issued to a casual taxable person or a non-resident taxable person shall be valid for a period of ninety days from the effective date (Extension further 90 days)
      – Limits for taxability and registration is as under:

      Section NE States Other States
      Taxable Person Sec. 9 Exceeds Rs. 5 Lacs Exceeds Rs. 10 Lacs
      Registration Sec. 19 Exceeds Rs. 4 Lacs Exceeds Rs. 9 Lacs

      Provided that the supplier shall not be liable to registration if his aggregate turnover consists of only goods and/or services which are not liable to tax under this Act.

      The Registration will be online through GSTN portal. However the portal is currently under development and it expected that same will be live from Jan’2017.

  • I am selling from Telangana state. I do not have registration at present.

    I am selling to customers at telangana, maharashtra, karnataka.

    In GST regime whether I have to take separate registrations at telanagana (where CGST and SGST applicable), maharashtra and Karnataka (where IGST applicable) or one registration is sufficient.

    please guide

    • No fresh registration needed for existing dealers. Existing VAT/Service tax/Central Excise dealer data to be migrated to GST system.

      Single application to be filed online for new registration under Goods & Services Tax (GST). The registration number will be PAN based and will serve the purpose for Centre and State

    • Single application to be filed online for new registration under Goods & Services Tax (GST). The registration number will be PAN based and will serve the purpose for Centre and State. Each dealer to be given unique id GSTIN.

      Common modules for registration, returns and payments being developed by GSTN. Goods and Services Tax Network (GSTN) is a Not-for-profit, non-
      Government Company set up by Centre and States to provide shared IT infrastructure and services to Central and State Governments, tax payers and other stakeholders.

      Portal is expected to be ready in March’17 quarter.

  • Sir,

    Am doing Automobile Parts Manufactoring Business – Injection Molding. Now am Under MVAT and CST. and Planing to apply for Excise Also.

    Am I need to Apply for Excise Or GST. Because some information we receiving that GST is under Discussion from long time , it will take time to screen it.

    Please Suggest me, whether am I need to Apply for Excise Number or GST number.

    • The GST is expected to implemented from 01st April 2017 and till that time Excise Laws are applicable. If you are liable to Register under existing Excise Laws, you need to registered under Excise Law till March 2017. Thereafter you will be automatically migrated to GST. No fresh registration needed for
      existing dealers. Existing VAT/Service tax/Central Excise dealer data to be migrated to GST system.

  • Dear sir, i have started a equipment dealer pvt ltd company in bihar. i have VAT no but dont registered under cst, i just want to know am i need to registered for cst now or wait for gst to be launched, because i need to purchase goods from outside bihar and without cst no how it is possible.
    one more thing sir, can gst holder do business in any state if his company is registered in bihar.

    • Existing dealers: No fresh registration needed for existing dealers. Existing VAT/Service tax/Central Excise dealer data to be migrated to GST system.

      New dealers:
      Ø Single application to be filed online for registration under Goods & Services Tax (GST).
      Ø The registration number will be PAN based and will serve the purpose for Centre and State.
      Ø Each dealer to be given unique id GSTIN
      Ø Registration to be granted within 3 days.
      Ø Post registration verification in risk based cases only.

  • Dear Sir,
    I am in process of startup.
    My firm is doing both Sales & service .
    I already receive my service tax number.
    Can I go for VAT/TIN or should I wait GST to be launch?
    If I deposit for VAT, do I need to pay again for GST?

  • Dear Sir,

    I m trying for gstn pre registration form. But the information of my email id and mobile number is given incorrect and now they will asking for otp (ont time password)for changing for details. but the mobile number was incorrect. What will i do.

  • Dear Sir,
    Pls find the below Detail & Revart me as soon as possible,
    1) Gst Registration Fees in India state Maharashtra.
    2) Gst Call Center no. ( for Query Related ).

  • Sir
    we are the manufacturer of water heaters company, we have more than 15 branches in India, we have MVAT/CIN/TIN/VAT/CST
    and branches having VAT/CST Nos
    How to convert to GST or SGST or IGST – pls reply

  • Sir i have started my construction business 3 months back . I dont have VAT/CST/ST registration till now. Please suggest shall i go for the registration under VAT/CST/ST now or i need to wait till new registration open for GST ?
    When will be the registration for new dealer start ?

  • Sir i received a message from Department of Trade and Taxes to update my pan details for the migration of GST so on the website of dvat where i update my pan

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