Every person who is liable to registered under GST Act shally apply for registration. The person will register in every such state in which he is so liable. The time limit to register is within thirty days from the date on which he becomes liable.
The person can get voluntarily registration thought not liable to registered. All provisions of this Act are applicable as to registered taxable person.
Here, we will talk about GST registration procedure in detail like time limit, persons eligible, documents required, background process, structure of registration number, GST registration form etc.
Persons Liable under GST Registration
An individual engaged in goods supply, service rendering or both is liable to GST registration.
Once the GAT (gross annual turnover) of an individual exceeds INR 9 lacs, the registration should be done with 30 days from that date.
In case of individuals conducting businesses across north-eastern states (including Sikkim), the minimum GAT (gross annual turnover) is INR 4 lacs. Here is a comprehensive list of person or entities that are required to register for GST.
- Any trader, dealer, supplier of finished goods or raw materials
- Startups with turnover exceeding INR 9 lacs or more
- Importer and exporter of services and goods
- PLC (Private Limited Company), LLP, Proprietor, Individual, partnership, Trust.
In order to obtain the GST registration, the below-mentioned documents are necessary as per government regulation:
For PLC (Private Limited Company): COI (Certificate of Incorporation), MoA (Memorandum of Articles), Company’s PAN Card, Director’s List, Board Resolution and AoA (Articles of Association).
For LLP (Limited Liability Partnership): COI (Certificate of Incorporation), LLP Agreement, LLPs’ PAN Card, Partners’ List, Partners’ Identity Proof, Partners’ Address Proof.
For Proprietorship: Proprietor’s PAN and Address Proof.
Complete Registration Procedure: GST
Step 1: Each individual or entity qualifying for GST will have to apply for the process of registration. The registration procedure will be via a common GST portal set-up by the GST Network (GSTN). As per the requirement of the individual or entity, the required documents (as per the specifications given in the portal) will be scanned & uploaded. Along with this, duly filled application form needs to be uploaded.
Step 2: Once the applicant has successfully submitted the complete application online, a message will come requiring confirmation via SMS and email. This message will be shared with the applicant’s authorized signatory.
Step 3: Once the authorized signatory confirms the receipt of the message, the network will generate an Acknowledgement Number. This number shall be intimated to the authorized applicant.
Step 4: The next step is verification of the documents as well as details shared with the application. This will be carried out online only as the portal will get support from backend integration. This will come from IT system across the States and the Centre.
Step 5: Once approval of the applicant’s application is received, the network generates the GSTIN. This GSTIN is shared with the applicant with a Log-in ID & a temporary password. This unique GSTIN number will contain all business related data of the authorized signatory or the applicant.
Multiple applications can be filed at one go where a taxable person weeks registration in more than one state or for more thane one business.
Online verification of PAN of the business would be mandatory.
Two Authorities Approval
Now, the dealer must have approved by two authorities i.e. Central Authority and State Authority. Both authorities will check the documents and registration form. If any of the authority reject the registration, the rejection should be treated in total.
Background Procedure for GST Registration
As you know, there are two authorities to grant registration. The authorities have 3 common working days to approve to grant the registration certification or raise the query. If there is no query then the registration certificate automatically granted to the applicant.
If there is any query, the applicant should respond within 7 working days. After that the authorities have also 7 common working days to approval or rejection. If there is no query then the registration certificate automatically granted to the applicant.
As you know, the whole system will work online. So the registration number will be allotted a State wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN). The following structure is based to provide GST Registration number.
GST Registration Form