Eligibility:

• Any person making taxable intra-state supply of goods/services with an annual aggregate turnover of more than Rs 20 lakh (Rs 40 or Rs 10 lakh,depending on the supply and state/UT)
• Any person undertaking inter-state supply (without any threshold limit)
• Casual taxable person
• Non-resident taxable person

Steps for Registration:

1. Determine your liability to register:

• Check the threshold limit applicable to your state and type of business.
• If your turnover exceeds the limit or you make inter-state supplies, you are liable to register.

2. Gather required documents:

• Proof of identity and address (PAN, Aadhaar, Voter ID, Passport, etc.)
• Business registration documents (Company PAN, Partnership Deed, etc.)
• Bank account details
• Digital signature certificate (DSC) for companies under GST Act 2017.

3. Apply for registration online:

• Go to the GST Portal
• Generate a Temporary Reference Number (TRN) using OTP validation
• Select the appropriate registration form (REG-01 for normal registration, REG-09 for non-resident, etc.)
• Fill out the form with required details and upload documents
• Submit the application and pay the applicable fees (if any)

4. Verification and Processing:

• The tax authorities will verify your application and documents.
• They may contact you for additional information or clarification.
• Once satisfied, your application will be approved, and you will be assigned a GSTIN (15-digit unique identification number).

5. Download your registration certificate:

• You can download your GST Act 2017 registration certificate from the GST Portal.
• This certificate will contain your GSTIN and other details.

Additional points:

• The entire registration process can be completed online.
• The registration process usually takes 3-5 working days.
• You can track the status of your application online.
• You must file your GST returns electronically after registration.

EXAMPLE

Step 1: Eligibility Check

• Determine if you are liable to register under GST Act 2017 based on your turnover, business activities, and location. You can use the online GST registration eligibility tool or consult a tax professional.

Step 2: Gather Required Documents

• PAN Card of the business entity
• Aadhaar card of the authorized signatory
• Proof of business address (electricity bill, property tax receipt, rental agreement)
• Bank account details
• Digital photograph of the authorized signatory
• Constitution of the business entity (partnership deed, MOA & AOA, etc.)
• State-specific information (professional tax code, PT registration certificate, state excise license)

Step 3: Generate Temporary Reference Number (TRN)

• Visit the official GST portal
• Click on “Services” and then “Registration”
• Select “New Registration” and then “Temporary Reference Number (TRN)”
• Enter your PAN card details and mobile number
• Verify OTP sent to your mobile number
• Generate TRN GST Act 2017

Step 4: Fill Online Application Form GST REG-01

• Log in to the GST portal using your TRN
• Fill and submit Part A of the form GST REG-01
• This section includes details about the business entity, promoters, directors, and authorized signatory
• Once submitted, you will receive an Application Reference Number (ARN) GST Act 2017

Step 5: Upload Documents and Submit Part B

• Within 7 days of generating ARN, upload scanned copies of required documents
• Fill and submit Part B of the form GST REG-01 GST Act 2017
• This section includes information about business activities, bank accounts, and state-specific details

Step 6: Verification and Grant of Registration

• The tax authorities will verify the submitted information and documents
• If everything is in order, you will receive a GST registration certificate and GSTIN (Goods and Services Tax Identification Number) within 7 working days under GST Act 2017

FQA QUESTION

Q: Who needs to register under GST?

A: Any person making a taxable intra-state supply of goods/services with an annual aggregate turnover exceeding the threshold limit GST Act 2017  (varies based on state and type of supply) or undertaking inter-state supply (regardless of turnover) must register under GST.

Q: What are the different types of GST registrations?

A: There are four main types of GST registrations:

• Normal: For businesses exceeding the turnover threshold and making taxable supplies.
• Casual Taxable Person (CTP):For businesses making occasional taxable supplies within a state but not exceeding the threshold.
• Non-Resident Taxable Person (NRTP):For non-resident businesses making taxable supplies in India.
• Composition Scheme: For small businesses opting for a simpler tax compliance process with lower tax rates GST Act 2017.

Q: What documents are required for GST registration?

A: The required documents may vary slightly depending on your business type and state. Generally, you will need:

• Proof of PAN
• Address proof (Aadhaar, Voter ID, etc.)
• Bank account statement
• Business registration documents (e.g., Partnership deed, MOA & AOA)
• Digital signature (DSC) for digital signing GST Act 2017.

Q: How to register for GST online?

A: You can register for GST online through the GST portal:

1. Generate a Temporary Registration Number (TRN) by completing OTP validation.
2. Choose the appropriate registration type and fill out the online application form (GST REG-01).
3. Upload the required documents.
4. Pay the registration fee (if applicable).
5. Submit the application.
6. The GST department will verify your application and grant you a GSTIN (GST Identification Number) if approved GST Act 2017.

Q: How long does it take to get a GSTIN?

A: The GST department typically takes 3-7 working days to process applications and issue a GSTIN GST Act 2017.

Q: What happens after I register for GST?

A: After receiving your GSTIN, you can start collecting and depositing GST on your taxable supplies. You must also file regular GST returns with the tax authorities GST Act 2017.

CASE LAWS

Several case laws have interpreted the procedure for registration under the Goods and Services Tax (GST) Act, 2017. Here are some key highlights:

Liability to Register:

• Section 22:This section outlines the situations where a person is liable to register under GST Act 2017. The case of Oasis Realty v. Union of India (2022) clarifies that the pre-deposit of 10% of disputed tax for filing an appeal under section 107 can be paid from the credit available in the Electronic Credit Ledger.
• Section 24:This section deals with the registration of casual and non-resident taxable persons. They must apply for registration at least five days before commencing business, as per the CBIC circular F. No.CBIC-20001/2/2022-GST dated 6th July 2022.

Application for Registration:

• Section 25:This section mandates the application for registration within 30 days of becoming liable, in the prescribed manner and with specified conditions under GST Act 2017. The case of L’0real India (P.) Ltd. v. Union of India emphasizes that the application must be made online through the common portal (GSTN).
• Section 25(8):This section empowers the proper officer to register a person who fails to obtain registration, in a prescribed manner, without affecting other legal actions.

Cancellation of Registration:

• Section 29:This section outlines the grounds for cancellation of registration. The Allahabad High Court has ruled in the case of GST Act 2017 | Registration Can Only Be Cancelled U/S 29 Read With Rule 21, No Aid Can Be Taken From Any Other Statute: Allahabad HC Reiterates that cancellation can only occur under this section and Rule 21 of the GST Rules, 2017.

Transfer of Business:

• Section 22(3):This section states that the transferee or successor of a registered business transferred as a going concern shall be liable to register with effect from the transfer date.
• Section 22(4):This section clarifies that in case of transfer through a company amalgamation or demerger order, the transferee must register with effect from the date of the Registrar of Companies’ certificate.

Other Relevant Case Laws:

• 10 Landmark GST Case Laws | 2022 | Expert Analysis and Explanations: This analysis by Taxman discusses important case laws on various aspects of GST Act 2017, including registration.