Under the GST regime, businesses whose turnover exceeds INR 20 lakhs (INR 10 lakhs for N.E. and Hill Stations) is required to register as a normal taxable person. This process of registration is known as GST registration.
For certain businesses, registration under GST is mandatory. If the organization carries on business without registering under GST, it will be an offense under GST and heavy penalties will apply.
GST Registration usually takes between 2-6 working days.
Who should register under GST?
- Individuals registered under the Pre-GST law (i.e., Excise, VAT, Service Tax etc.);
- Businesses with turnover above the threshold limit of INR 20 Lakhs (INR 10 Lakhs for North-Eastern States);
- Casual taxable person / Non-Resident taxable person;
- Agents of a supplier & Input service distributor;
- Those paying tax under the reverse charge mechanism;
- Person who supplies via e-commerce aggregator;
- 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.
REG-01
GST Registration application can be made by filing form GST REG-01. The taxpayer while applying for registration will be required to declare his PAN details, mobile number, email address and the state of registration in Part-A of REG-01 on the common portal.
Using the reference number generated, the applicant shall electronically submit an application in Part-B of REG-01, duly signed or verified through electronic verification code, along with the documents specified in the said Form at the common portal.
A registered person is eligible to obtain a separate registration for business verticals by submitting a separate application in FORM REG-01 in respect of each of such vertical.
REG-07
Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52)
REG-08
Order of cancellation of registration as tax deductor at source or tax collector at source
REG-09
Application for Registration of Non-Resident Taxable Person
REG-10
Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.
REG-11
Application for extension of registration period by casual / non-resident taxable person
REG-13
Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/
Embassies /others
REG-14
Application for amendment in registration particulars for all registered persons
REG-16
Application for cancellation of registration
REG-25
Certificate for provisional registration
REG- 26
Application for enrolment of existing taxpayers