Process of GST Registration in India

GST Registration Process
Swarit Advisors
| Updated: Oct 15, 2018 | Category: GST

GST registration is mandatory for carrying certain businesses which are dealing in goods and services in India. If the organization carries on business without GST registration, it shall amount to an offence under the GST Act and heavy penalties shall apply. GST is the single tax system in which both the seller and buyer are required to get registrations for the purpose of collecting GST from the customer and avail the input tax credit. The GST registration process is quite simple, however, in certain cases, you require a GST expert help.

Who all are required to obtain the GST registration online in India?

The GST registration is required to be obtained by the following:

1. Interstate supply: – All such supplies carried between states.
2. Existing or previous taxpayer:- All such persons who were previously liable to pay tax in the form of VAT/ Central excise or such other taxes.
3. E-Commerce Sellers: Such sellers who are engaged in the supply of goods or services over the internet. e.g. Amazon, Jabong, Flipkart, Myntra, etc.
4. Casual taxable persons: All such who is required to pay or deal in GST occasionally involved in the supply of service or goods and the price for sale is also not fixed one. Let’s say the festival based sales of shopkeepers on Diwali crackers shopkeeper, or such temporary food stalls etc.
5. Business entities specially put in special category states, having a turnover of more than 10 Lacs.
6. Such private companies, business entities having a turnover of more than 20 lacs.

Online GST Registration Fee in India:

No such GST registration fee is required to be paid for applying for online GST registration.
GST Online registration timeline:
The GST registration should be done within 30 days of coming into the ambit of required registration category

GST Registration process:

1. Start with log on[1].
2. Choose “New registration” under “Registration”
3. The display will show question as to whether you are a taxpayer or a GST practitioner. In case of individual select the former.
4. Fill in your pertaining to below:
a. Legal name of the business of the Applicant,
b. The address of your business,
c. PAN of your business
d. Email ID
e. Contact number available for further communication.
5. Receive the email confirmation and one-time password and put in so that the portal verifies your details.
6. Select the category and type of your business
7. Fill in the details asked for in the application and submit it.
8. After submission, take a note of an Application Reference Number received by you via email or Text Message.
One may also require furnishing further documents necessary for approval of GST Registration. The digital signatures are required for class 2 or class 3 is required for the authorized signatory.
Note that in a proprietorship, there is no requirement for a digital signature.
The GST registration status can be checked online at the official site of the GST.

Documents Required For Filing Online GST Application form

1. PAN of the business.
2. Business Registration Document which includes incorporation certificate or partnership deed or a registration certificate for all such registered entities.
3. Promoters Identity and Address Proof such as PAN, Passport, driving license, Aadhaar card or voters identity card of all the involved promoters.
4. Address Proof for Place of Business: Rental agreement or sale deed and copies of electricity bill or latest property tax receipt or municipal khata copy. Note that the address proof to be submitted and mentioned in the GST application should be same.
5. Bank Account Proof: Pages showing a few transactions, the address of the business and the first and last page.
Note that the PAN of the business must be GSTIN linked.

Penalty Provisions under GST registration Act:

The penalty for not obtaining the GST registration:

The penalty to be paid for getting the GST registration is higher of the following:
a) Penalty of Rs 10000/-.
b) 100% of Tax due as due on the date.
The penalty for non-Payment of taxes:
In case of Non-payment of the taxes or less payment of accrued taxes, 10% of the unpaid tax or Rs 10000 the higher of these.
In cases where the offender has deliberately evaded payment of taxes under the law, the penalty amount will be 100% of such unpaid taxes.
The penalty for not filing the GST return:
In case of Failure to file GST returns penalty shall be charged in accordance to the applicable rules and regulation of GST law.

What all information is there on GST return?

The GST return shall include following Information/details:
a) Purchases of goods
b) Input tax credit (GST paid on purchases)
c) Sales of goods
d) Output GST (On sales)

What all information or documents are required to file the GST return?

To file the GST returns following is required:

a) GST compliant sales
b) Purchase invoices
c) Fee for Online GST Registration Process

Swarit advisors are the top most GST experts in India, to know more and file GST return or to get GST registration or such other related services, establish contact by clicking here.


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