WeP Resources

GST Registration

GST Registration

1. Who are required to register under GST Law?
S No. Registrant Criteria
A Based on value of Supplies (excluding supplies made as job worker)
1 Supplying goods or services in North Eastern States, HP, Uttarakhand or Jammu & Kashmir called special category states Aggregate turnover of Rs 10 lacs in financial year
2 Supplying goods or services in states other than special category states Aggregate turnover of Rs 20 lacs in financial year
3 Person already registered under existing law either Excise, Service Tax or VAT is required to be registered based on the value of supplies
4 Successor to a business from the date of transfer On transfer of business
5 New company on amalgamation or demerger Based on order of High Court
B Compulsory registration regardless of value of supplies
1 Person making inter-state supply
2 Casual taxable person
3 Person required to pay tax under reverse charge
4 Person required to pay tax under composition levy
5 Non- resident taxable person
6 Person required to deduct tax under GST
7 Person required to collect tax under GST
8 Person who supplies goods or services on behalf of another taxable person
9 Input service distributor
10 Person who supplies goods or services through electronic commerce operator
11 Electronic commerce operator
12 Person supplying online information and database access or retrieval services
13 Person who makes a supply from the territorial waters of India
14 Any other person notified by the Govt

Registration is under CGST,SGST and IGST. Registration is required in every state of supply. The registrant can opt for separate registration in each state if he has more than one business vertical ie more than one segment of business.

2. Who are not required to be registered under GST law?
  • An agriculturist for the purpose of agriculture
  • A supplier who supplies exclusively only those goods and/or services that is not taxable or exempt from GST
3. What is the procedure for registration?
  • A casual taxable person or non-resident taxable person need to apply at least five days prior to commencement of business
  • Any other person who is required to be registered is permitted to register within 30 days from the date on which he becomes liable to register
  • A taxable person can opt for voluntary registration even if he is not legally required to register
  • Permanent Account Number issued under Income Tax (PAN) is compulsory for registration. Only exception is for non- resident taxable person
  • There is provision for unique identity number to be given for notified agencies
  • A certificate of registration is issued in prescribed format with effective date. The registration number is combination of PAN + State Code +Business vertical and is made up of 15 digits
  • A casual taxable person or non-resident taxable person is registered for a specified period or 90 days and is required to estimate the tax liability and pay the tax in advance
4. What are the consequences of not registering within 30 days?
Failure to register within 30 days would disentitle the person from claiming input tax credit in respect of goods held in stock or contained in finished or semi-finished goods held in stock.
5. When can registration be cancelled?
  • When Business is discontinued or transferred
  • When there is change in constitution of the business
  • When registration has been obtained in violation of the provisions of the Act
  • When the person is no longer liable to be registered like turnover going below threshold limit etc
  • When a composition supplier has not furnished returns for 3 consecutive tax periods. For other suppliers, the default must be for continuous period of 6 months.
  • When business has not commenced within six months from date of registration
  • Where registration has been obtained through mala fide acts, the cancellation can be done retrospectively

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