GST Registration - Requirement and Procedure

P K Gupta P K Gupta Dec 21, 2019 1554 0



 

GST Registration - Requirements & Procedure

  1. Do I need Digital Signature for GST Registration?
  2. What is the Govt fee for GST Registration?
  3. What Documents are required for GST Registration?
  4. While doing GST Registration, whose email id & mobile no is to be given?
  5. Who is liable to get Registration under GST?
  6. What are the turnover limits for GST registration?
  7. When we do, we need multiple GST registrations?
  8. Do we need multiple GST registrations within state?
  9. Can we renew GST registration?

1. Do I need Digital Signature for GST Registration?

If you are not applying GST registration for LLP or registered company, you do not need DSC for GST registration. In that case one EVC will gererate on your registered mobile no or email id, and you can verify the GST registration form through that EVC.  

2. What is the Govt fee for GST Registration?

No, Govt do not charge any fee for GST Registration, however you need to pay fees to professionals who help you to get registrations.

3. What Documents are required for GST Registration?

For GST Registration, Following Documents are required: -

Aadhar Card

PAN Card

Address proof of Business

DSC in case of Company or LLP

Incorporation Certificate in case of Company

Photo of Applicant

In case of Company Board Resolution/ authority letter etc

4. While doing GST Registration, whose email id & mobile no is to be given?

For GST Registration, you need to provide mobile no & email id of Primary Authorized Signatory in Part A of Application.

5. Who is liable to get Registration under GST?

Following persons are liable to get GST Registration:

  1. Whose turnover exceeds threshold limits i.e. 40 lacs in case of goods & 20 lacs in case of services
  2. Casual Taxable person who makes taxable supplies
  3. Person covered under reverse charge
  4. Person making inter-state supplies
  5. Non-resident taxable person with taxable supplies
  6. Input Service Distributor
  7. Agent of a supplier etc.

6. What are the turnover limits for GST registration?

Except few special category states, following are the turnover criteria for GST registration w.e.f 01.04.2019: -

For sale of goods is 40 lacs & sales of services is 20 lacs.

In special category states sale of goods is 20 lacs & sale of services is 10 lacs.

What are the special category states for GST Registration limits?

Following states are covered under special category status under GST Registration: -

  1. Manipur
  2. Assam
  3. Nagaland
  4. Sikkim
  5. Tripura
  6. Mizoram
  7. Himachal Pradesh
  8. Uttrakhand
  9. J&K
  10. Meghalaya
  11. Arunachala Pradesh

7. When we do we need multiple GST registrations?

We need separate registration for each place of location from where we make taxable supplies whether it is a sales place or a storage place.

In some situations, like different business verticals, even we need to take separate registrations for all the business places in same state also.

8. Do we need multiple GST registrations within state?

No normally you can take one registration for all your business places in a state but in case you operate in different business verticals, you can obtain separate registration business wise within same state.

9. Can we renew GST registration?

In GST , there is no option for renewal, we have to cancel the registration when we do not require it, and once we cancelled it, we can again take fresh GST Registration not the renewal of old registration.

  






 

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