Types of GST Registrations
There are mainly two types of GST registrations:
- Regular GST registration
It is normal GST registration where a person is registered without any deposit and comes under normal person.
- Composition register
Any Company / Person shall pay Rs. 1.5 c. A F.Yr. While eligible under this scheme, GST is payable at a flat rate on sales. However he is not eligible to claim any input tax credit. To go for this scheme a person has to exercise his option once before the beginning of the financial year. However, he can continue in that program until he quits.
Documents Required for GST Registration:
Following documents are mandatory for GST registration:
- PAN card of company / legal entity
- Aadhaar card of the company / legal entity
3.. Proof of Ownership and Address
- Address proof of business
- Bank Account Proof
For more information on GST registration documents for different constitutions i.e. Proprietorship, Partnership, LLP, Companies etc.
How to Calculate Gross Income for GST Registration
Gross receipts for the purpose of GST registration means the total value of all taxable goods (other than the value of domestic goods on which a person is liable to tax on reverse charge basis), exports of exempted goods, goods or services or inter-state goods of persons having the same permanent account number on an all-India basis. to be calculated but excludes Central Tax, State Tax, Union Territory Tax, Consolidated Tax and Cess
Category of persons not liable for GST registration
The following persons are not liable for GST registration:
- Persons exclusively engaged in supply of goods / services exempt / exempt from tax.
- Persons making only reverse charge distributions
- Persons rendering taxable services to the States only up to Rs.20 lakhs.
- Persons taxable to States on certain notified handicrafts up to Rs.20 lakhs
- Through e-commerce operator Rs. 20 lakhs only
Corrections in GST Registration / Changes in GST Registration
For changes in certain key fields of registration, a formal application must be made through the GST portal within 15 days of the change. The proper authority will accept the corrections within next 15 days.
In case of changes in non-core sectors, the same can be done through the portal and no approval of the officer is required.
Cancellation of GST Registration / How to Cancel GST Registration
GST registration can be canceled in two ways:
- By a registered person on an application made by him:
(a) Upon cessation / transfer / amalgamation / liquidation of the business.
(b) When there is a change in the constitution of the business
(c) Taxable person need not register
- Owned by the proper authority:
(a) When the trader or registered person has contravened certain provisions of the Act
(b) when the registered person has not filed the return for 6 months (3 months for joint taxable persons);
(c) The registrant has not commenced business within 6 months from the date of registration
(d) when the registration was obtained by fraud, willful misrepresentation or suppression of facts
Cancellation of cancellation of GST registration
- A registered person, if the registration is canceled by the proper authority on his own motion, shall submit an application for cancellation of registration in FORM GST REG-21 to such proper authority within thirty days from the date of service of the order of cancellation of registration on the public portal, either directly or at a facility notified by the Commissioner. or through
- If the registration has been canceled by the registered person for failure to furnish return, no application for withdrawal shall be filed, unless such return is furnished and any amount such as tax is not paid on account of such return for interest, penalty and late fee payable on the said return:
- All returns for the period from the date of cancellation of registration to the date of order of cancellation of registration shall be returned by the person within thirty days from the date of order of cancellation of registration. Cancellation of registration
- Where registration is canceled with re-use, the registered person shall furnish all returns relating to the period from the date of registration within thirty days from the date of the order canceling the cancellation of registration. Order for cancellation of cancellation of registration
- If the proper officer is satisfied, recording the reasons in writing, that there are sufficient grounds for canceling the cancellation of registration, he shall cancel the cancellation of registration by an order in FORM GST REG-22 within a period of thirty. Days from the date of receipt of the application and contact the applicant.
- The proper authority may, except on specified grounds, be registered in writing, by an order in FORM GST REG-05, reject the application for cancellation of registration and communicate with the applicant.
- Before passing the order, the proper authority shall issue a notice in GST REG-23 requiring the applicant to show cause why the application submitted for withdrawal should not be rejected and the applicant shall furnish a reply within seven working days from the date of service of the notice in FORMGSTREG-24.
- Upon information or clarification in Form GST REG-24, the proper authority shall proceed to dispose of the application in the manner specified within thirty days from the date of receipt of such information or clarification from the applicant.
How to Search Ward for GST Registration or Know Your Jurisdiction
If you are applying for GST registration, one of the online forms you need to fill is the GST jurisdiction where your business premises are falling.
To search for GST registration ward, please visit cbic-gst.gov.in. In the main menu, you will find the service menu. Click on it and know that your jurisdiction sub-menu will be available. On clicking on it, the state should be selected and then the zone and commissionerate will be visible. Select your Jurisdiction Commissioner. Under it the section is visible. When you select your category, you will see the GST range along with the address area of that jurisdiction.
That limit is Ward / Jurisdiction for the purpose of GST registration.
How to Check GST Registration Certificate and Download PDF
After receiving the GST certificate from the GST department, many times taxpayers require the same and want its PDF copy.
Here’s how a taxpayer can search his GST certificate on the GST portal and download it in PDF format.
First visit the GST portal i.e. www. gst.gov.in. Login to your account with User ID and Password.
Under the Services menu, go to User Services. Under the User Services menu, go to View / Download Certificate sub-menu. By clicking on it, the GST registration certificate including any amendments made will be available for viewing and downloading. Click the download button. The certificate in PDF will be downloaded.
How to make corrections in GST Registration Certificate
Once the GST registration is issued, there are occasions when the registered taxpayer needs to amend the details filed in the certificate due to various circumstances like change in mobile number, email ID, change in address, amendment in business details etc.
Two types of corrections are allowed in GST registration, which are summarized as follows
- Corrections in non-central fields
- Corrections in Core Fields
What are Core Fields:
The following fields of registration are considered important fields.
(1) Name of business
(2) Addition / deletion of shareholders like partners.
(3) Change in principal or additional place of business
What are eccentric fields:
All fields of GST registration except above core fields are treated as non-core fields.
Amendments to decentralized sectors can be made online, which means they can be changed at any time and the changes will take effect immediately. Approval etc. from Assessing Authority is not required.
In case of changes in core fields, necessary proofs for changes like change of address should be attached and application should be filed online.
After filing the application, it goes to the Assessing Authority who can approve or reject it after considering the documents submitted on its behalf.
The authority may call for any other details / documents and issue a show cause notice in this regard.
Application for corrections in GST registration should be filed within 15 days of the change.
Non tax collector gst registration online
A non-resident taxable person’s GST registration application is different from that of other ordinary taxpayers. Form GST REG 09 is to be filed.
A resident taxable person shall submit an application electronically in Form GST REG-09 along with a self-attested copy of his valid passport, duly signed or verified by the EVC for registration, at least five days prior to commencement of business. Public Portal directly or through a facility notified by the Commissioner.
An application for registration by a resident taxable person must be signed by his authorized signatory, who must be a resident of India holding a valid PAN. On successful verification of PAN, mobile number and email address, the person applying for registration as an Immigrant Taxable Person will be issued a temporary reference number through the common portal, compulsorily paying advance tax on the equivalent amount. Assessed tax liability of such person for the period of registration.
The registration certificate will be issued electronically only after the said deposit appears in his electronic cash ledger. The deposited amount will be credited to the electronic cash ledger of the non-resident.
A non-resident can supply taxable goods only after the registration certificate is issued. A certificate of registration is valid for the period specified in the application for registration or ninety days from the date of registration, whichever is earlier. If the taxable person wishes to extend the registration period indicated in his registration application, the application in FORM GST REG-11 shall be submitted electronically either directly through the common portal or through a facility notified by the Commissioner. , before concluding the validity of the registration granted to him.
The validity period of ninety days may be extended by a further period not exceeding ninety days. An extension shall be allowed only after payment of an amount of additional tax equal to the assessed tax liability for the period to be deposited for the period for which the extension is sought.