Finally the GST registration has been started. Although many of provisions & rules are yet to be finalized, but the registration process has been started in advance to make GST reality by 1st April 2017.
The Govenrment has started the registration process in phased manner. The registration dates for different states are given below:
|States||Start Date||End Date|
|Maharashtra, Goa, Daman and Diu, Dadra and Nagar Haveli, Chhattisgarh||14-11-2016||30-11-2016|
|Odisha, Jharkhand, Bihar, West Bengal, Madhya Pradesh, Assam, Tripura, Meghalaya, Nagaland, Arunachal Pradesh, Manipur, Mizoram||30-11-2016||15-12-2016|
|Uttar Pradesh, Jammu and Kashmir, Delhi, Chandigarh, Haryana, Punjab, Uttarakhand, Himachal Pradesh, Rajasthan||16-12-2016||31-12-2016|
|Kerala, Tamil Nadu, Karnataka, Telangana, Andhra Pradesh||01-01-2017||15-01-2017|
|Enrolment of Taxpayers who are registered under Central Excise Act/ Service Tax Act but not registered under State VAT||01-01-2017||31-01-2017|
|Delta All Registrants (All Groups)||01-02-2017||20-03-2017|
The GST registration has been started for existing users i.e. all taxpayers registered under Excise, Service tax and state tax laws such as VAT, Entry Tax, Luxury Tax and Entertainment Tax will receive provisional ID and password by SMS/Email.
They need to go to www.gst.gov.in and login as “new user login”. Here you can generate new user ID & New Password.
Click here for guide on GST registration steps
GST registration for new users are not yet started.
The GST council has set the limit for GST exemption. You can read here in this article the GST registration limit and persons required to get GST registration compulsory.
GST registration number
Any registration with tax authorities provides a unique identification number so that all the data related to a particular business can be agglomerated and correlated.
Structure of GST Registration Number
|State Code||PAN||Entity Code||Blank||Check Digit|
|First two digit are State code as defined in Indian Census 2011||Third to Twelveth digit is the PAN of the legal entity||Thirteenth digit is alpha Numeric code, |
on no. of registration
of an entity
in a state
|Fourteenth digit is alphabet Z by default.||Fifteenth digit is the
DOCUMENTS REQUIRED UNDER GST REGISTRATION
|S.No.||Documents||File Size Format||Maximum Allowable Size|
|1||Proof of Constitution of Business||PDF or JPEG||1 MB|
|In case of Partnership firm: Partnership Deed of Partnership Firm (PDF and JPEG format in maximum size of 1 MB)|
|In case of Others: Registration Certificate of the Business Entity|
|2||Photograph of Promoters/ Partners/ Karta of HUF||JPEG||100 KB|
|3||Proof of Appointment of Authorized Signatory||PDF or JPEG||1 MB|
|4||Photograph of Authorized Signatory||JPEG||100 KB|
|5||Opening page of Bank Passbook/ Statement containing Bank Account Number of < Account Number>, Address of Branch,||PDF and JPEG||1 MB|
|Address of Account holder and few transaction details|
The other information required is as follows:
Before enrolling with the GST Common Portal, you must ensure to have the following information:
- Provisional ID received from State/ Central Authorities
- Password received from the State/ Central Authorities
- Valid E-mail Address
- Valid Mobile Number
- Bank Account Number
- Bank IFSC
Separate application forms are to be designed for:
(1) Multiple registration for business verticals of same legal entity (it must be registered already) within a State;
(2) Application for registration in more than one State (that can be filed at one go);
(3) Amendments to existing Registration(s);
(4) Cancellation of Registration(s);
(5) Option to avail / withdraw from the Compounding scheme;
(6) Enrolment of Tax Practitioner or Facilitation Centre if provided for in the GST Law;
(7) Assignment of Role (by a dealer) to TP/FC, as agent of the dealer if so provided for in the GST Law;
(8) Application for new registration on account of Succession / Amalgamation / De-merger etc. of existing GST registrants;
(9) Application by UN bodies for getting a Unique Identification Number (ID).
We will keep on updating the GST registration process till it becomes final .
Time Limit for GST Registration
Any person who becomes liable for GST registration need to register for GST within 30 days form the date he becomes liable for registration.
Separate registration is required for each state
If a person has business in different sate, he needs to take separate registration for each state. If a person has multiple verticals in single state then he may obtain a separate registration for each business vertical.
Rejection of application of registration
The department can reject the registration application by giving a notice to show cause and giving a opportunity of being heard.
Unique Identification Number
All UN bodies, Consultate or Embassy of Foreign country, and government organisation is given Unique Identification number (UIN).
Registration of casual persons and Non residents
Casual persons and Non residents are compulsory to registered under GST. Casual persons are those persons who undertakes transactions occasionally in a taxable territory. The registration taken by them will be valid for a period of 90 days from the effective date of registration. This could be extended for further period of 90 days by proper office of GST.
The casual person also need to deposit advance GST at the time of registration.
Amendment & cancellation of registration
Amendment in registration certificate is allowed by the permission of proper officer. Similarly the proper officer may cancel the registration on his own motion or on receipt of application.
Fresh registration for already registered with Excise/service tax
No fresh registration is required for persons already registered with Excise/service tax. All present registered personal shall be issued a GSTIN number and password. They will be given a time period to submit the document related to GST registration. However if you are centrally registered with service tax, then you need to take fresh registration.
Download GST registration certificate
If the registration is granted, applicant can download the GST certificate from the website of GST.
Please comment for any query on How to registered for GST.