GoodsandServicetax

Registration

THRESHOLD

Gross Annual Turnover to be declared above which registration requirement would be mandatory

Gross Annual Turnover shall include exports and exempted supplies (calculated on all india basis)

Even if one is below the threshold limit still the person can obtain GST registration, if he so desires, and
would be eligible for input tax credit benefits, provided he does not opt for compounding scheme

Where the dealer crosses the required threshold or seeks a fresh registration he is required to apply for
GST registration within 30 days from the date of liability for obtaining such registration

Higher threshold limit would be set for the compounding turnover

ANIKETRASTOGI,ADVOCATE

IDENTIFICATIONNUMBER(GSTIN)

Taxpayers would be allotted a 15 digit PAN based Goods and Service tax Identification Number (GSTIN)
State
Code
1

PAN

Entity
Code
9

10

11

12

13

Blank
(ForFuture
Use)

14

Check
Digit
15

Multiple business registrations within a State for business verticals would be allowed and every additional
registration of a business vertical for the same legal entity shall increase the entity code by 1

UN bodies (seeking to claim refund of the taxes paid by them) and Government Authorities/PSU (not
making outward supplies of GST goods but effecting interstate purchases) would have to obtain GSTIN.
Supplies to these organizations shall be treated as B2B supplies and the invoices for the same shall be
uploaded by the supplier
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CASUALDEALERS

Dealers not registered on regular basis in any other State(s) and desires to conduct business in a
particular State for a limited period will obtain registration in that particular State for a limited period

Time period of registration would be mentioned on registration certificate

Procedure of applying for registration, format of registration certificate and the returns would be slightly
different than that of regular dealers

Would be eligible to claim ITC on purchases/inward supplies

Cannot opt for composition scheme

Estimated supplies would have to be disclosed in the application form itself

Basis those estimated supplies the dealer would have to self assess the liability and deposit Advance tax
vide two demand drafts (one for the Centre and the other for the State) and same shall be returned to the
dealer once he has discharged his final liability
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COMPOUNDINGSCHEMES

Dealers below the compounding threshold shall have an option to avail for compounding scheme i.e. pay
tax at compounding rate

Not eligible for input tax benefit i.e. neither can collect tax from customers nor can claim input tax credit

Once opted, there is no requirement for the dealer to apply for the scheme every year

Once opted out, the dealer can again opt for the scheme but only at the beginning of the financial year, in
which he wishes to claim compounding scheme i.e. the application needs to be filed on or before 31st
March of the previous year

Compounding dealer can switch over to normal scheme even during the year, if so desired

Upon crossing of the compounding threshold the compounding dealer will be automatically switched
over to the normal scheme from the day following the day of exceeding the threshold limit

Separate registration form is prescribed for the registration under the scheme and he will be internally
flagged as a compounding dealer by the GST common portal
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NONRESIDENTSUPPLIERS

Nonresident supplier means a person who, in course of his business, makes an intrastate supply of
goods or services or both, and is not registered in that State but is registered in other State(s)

Registration procedure in the State would be made easy for such nonresident entities

Provisions of casual dealers would squarely apply to them except the security deposit and advance tax
collection requirement

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INPUTTAXCREDIT

Taxpayer would be eligible for ITC on all purchases from the date of application incase the application is
filed within 30 days from the date of dealers liability for obtaining such registration

No eligibility for ITC on purchases made prior to the date of registration incase application not filed within
the prescribed time limit of 30 days

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REGISTRATIONOFEXISTINGDEALER

Migration of verified data from existing database to GST database

Post migration process GSTIN would be generated

Migration process would be commenced in advance to enable smooth migration and nonsufferance of
business activities

Taxpayer would have to obtain statewise registration. Even within a State, multiple registration of
different business verticals might be sought

For taxpayers under Excise and VAT, source of data to issue GSTIN should be VAT data and for Service
taxpayers the source to issue GSTIN should remain the same

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REGISTRATIONOFEXISTINGDEALER

HURDLES

Number of fields in the registration database of VAT and CBEC are different than that finalzed for GST

The gap in data requirement is of 13 to 70 fields and the same would have to be collected from taxpayers

Most of the data available with CBEC and VAT does not comply with Metadata and Data Standards of Government of India

Scanned copies of supporting documents for mandatory fields like principle place of business, images of Managing Director,
Karta etc., as required under GST, is not available with the States

Such discrepancies make the datas unreliable to some extent which are seen to have an adverse impact

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REGISTRATIONOFEXISTINGDEALER

TAXPAYERS UNDER STATE VAT/EXCISE

When PAN validation, GSTIN will be generated by NSDL and sent to State VAT Authorities which will then be communicated to
the taxpayers

Taxpayers shall fill in the remaining data in the GST registration form on the GST portal

Where PAN is validated but mobile no. and email ID are not available, the dealers shall be intimated through advertisements in
newspapers to visit GST portal and authenticate using other details like PAN, date of birth/incorporation, VATTIN

Incases where even PAN has not be validated the State VAT department would have to reach out to the taxpayers

Data collected by GSTN/NSDL shall be made available to the States to undertake the verification process conveniently and
smoothly

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REGISTRATIONOFEXISTINGDEALER

TAXPAYERS UNDER SERVICE TAX

Taxpayers to intimate State(s) about their place of registration

Service tax portal to check from GST portal for issuance of GSTIN for combination of State and PAN of the taxpayer and incase
where not issued, a request shall be placed for issuance of same

GSTIN, once generated, shall be communicated to the Service tax Authorities who then will intimate the taxpayer

Remaining data, whether fresh or updation of an earlier one, shall be provided by the taxpayer in the registration form on the
GST portal

If verification/updation is not done within a stipulated time period, the GSTIN will be suspended until the needful is done

Any verification by State/Central Authorities can be done once GSTIN is issued

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REGISTRATIONOFNEWDEALER

PAN requirement is must to obtain registration under GST

One can apply for registration by visiting GST portal directly or through a facilitation center

Multiple applications can be filed at one single point of time where registration is required in more than
one State or for more than one business vertical

Verification of PAN with CBDT database and GSTN database will be carried out online and incase of any
mismatch an opportunity to correct the same would be awarded

User ID and password will be received by the taxpayer on email, on mobile phone (registered with the
department) or through post even if the application has been filed through the Facilitation Center

Form could be signed by affixing the Digital Signature of the authorized signatory

If not digitally signed then a duly signed printed copy of the form would have to be dispatched to central
processing center of GSTN within 30 days
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REGISTRATIONOFNEWDEALER

An acknowledgment number will be generated to acknowledge the receipt of the application

Incase of nonreceipt of application, a reminder would be issued and further 30 days would be granted
post which the registration would be cancelled

The application shall then be passed on by GST portal to IT system of the concerned tax Authorities for
onward submission to the appropriate jurisdictional officer along with:

Uploaded documents

State specific data and documents

Details if registered in other State(s) including GST compliance rating

Details of PAN of individuals mentioned in form which are part of other registrations

Acknowledgment number

Details of any black listing record or earlier rejection of any application of common PAN(s)

Last day for response as per 3 working day limit for both tax authorities as set out through holiday master
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12

REGISTRATIONOFNEWDEALER

Concerned jurisdictional officer shall verify and check if the uploaded documents are in order and respond
back to the portal within 3 common working days using the digital signatures

After verification if the details are found in order, the Central/State Authorities shall approve the
application and communicate the approval to the portal and the registration certificate shall be
generated

Incase of any query or error, same shall be communicated to the applicant either by the tax authorities or
through the portal and also simultaneously to the other authority and to the GST common portal within 3
common working days. The applicant will reply back to the query/ rectify the error within 7 working
days(as proposed). On receipt of additional information the relevant tax authority will respond in 7
working days. Thereafter either the registration will be granted or refused

If either of two authorities (Center or State) refuses to grant registration, the registration would not be
granted

The refusal to grant registration would be intimated vide a speaking order containing reasons. The
applicant shall have the right to appeal against he decision of the Authority
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13

REGISTRATIONOFNEWDEALER

Time allowed to the Authorities to either convey approval or raise a query would be 3 common working
days beyond which the GST common portal would automatically generate the registration certificate

Applicant shall be informed of the refusal or grant of registration vide email and SMS

Registration Certificate can be downloaded from the GST portal

Imposition of penalty in cases of fraudulent registrations

Physical verification process yet to be decided based on the risk profiles set by the GST common portal

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14

REGISTRATIONOFNEWDEALER

Separate registration forms shall be provided for:

Multiple Registrations

Amendments

Cancellation of registration

Opt for/ Withdraw of compounding schemes

Multiple Registrations

Amendments

Cancellation of registration

Opt for/ Withdraw of compounding schemes

Enrolment of Tax Practitioner or Facilitation Centre

Assignment of role to TP/FC as agent to dealer

On account of succession/amalgamation, demerger etc of existing GST registrants

Registration of UN bodies to obtain UID

ANIKETRASTOGI,ADVOCATE

15

AMENDMENTSINREGISTRATIONFORM

Any change in critical information to be submitted at the GST common portal within a stipulated time
period

Any changes to compounding scheme and for verification/updation of details will require submission of
reasons and prescribed relevant documents, and will be subject to approval by concerned tax authorities

ANIKETRASTOGI,ADVOCATE

16

CANCELLATION/SURRENDEROFREGISTRATION

Cancellation or surrender of registration can be effected on the occurrence of any of the event:

Closure of business of taxpayer

Gross Annual Turnover falling below threshold limit for registration

Transfer of business for any reason including due to death of proprietor of a proprietorship firm

Amalgamation of taxable person with other legal entities or demerger

Noncommencement of business within the stipulated time period prescribed

In case of surrender, an acknowledgment will be sent through email and SMS and the dealer shall be
considered to be unregistered from the date of such acknowledgment

Incase of any pending dues or refunds, the surrendered registrants shall be prompted to update their
email ID and mobile number at a prescribed periodicity until such dues/refunds are cleared or made

ANIKETRASTOGI,ADVOCATE

17

ANNEXURE:REQUIREMENTSFORREGISTRATION
INFORMATION

DOCUMENTSREQUIREDTOBEUPLOADED
ForPartnershipFirm PartnershipDeed

Constitutionofbusiness

ForSocieties,Trustetc(NotcapturedinPAN) RegistrationCertificate
ForCompanies OnlineverificationofCINfromMCA21
If Ownpremises DocumentinsupportofownershiplikeHousetaxreceipt,
MunicipalKhatacopyorElectricitybill

Principle placeofbusiness

IfRented/Leased Lease/RentAgreement+documentsupportingownership
oflessor
OtherthanbyRent/Lease Consentletterfromowner+documentsupporting
ownershipofowner
(CustomerIDinelectricity billtobecheckedforaddressverification)
ANIKETRASTOGI,ADVOCATE

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ANNEXURE:REQUIREMENTSFORREGISTRATION
INFORMATION

DOCUMENTSREQUIREDTOBEUPLOADED

DetailsofBankAccount

Openingpageofbankpassbookheldinthenameofproprietor orbusiness
concerncontainingaccountnumber,nameofaccountholder,MICR,IFSCand
branchdetails

DetailsofAuthorized Signatory

LetterofAuthorizationor CopyofResolutionofManagingCommitteeorBoard
ofDirectors
Proprietaryconcern Proprietor
PartnershipFirm/LLP Managing/AuthorizedPartners(personaldetailsofall
butphotoofonly10includingthatofManagingPartner)

Photograph
HUF Karta
Company ManagingDirectororAuthorizedPerson
ANIKETRASTOGI,ADVOCATE

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ANNEXURE:REQUIREMENTSFORREGISTRATION
INFORMATION

DOCUMENTSREQUIREDTOBEUPLOADED
Trust ManagingTrustee
AssociationofPersonsorBodyof Individuals MembersofManaging
Committee(personaldetailsofallbutphotosofonly10includingthatof
Chairman)
LocalBody CEOorhisequivalent
StatutoryBody CEOorhisequivalent
Others Personsincharge

ANIKETRASTOGI,ADVOCATE

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THANKYOU
By
ANIKETRASTOGI
ADVOCATE