GST Registration
Find Complete Details of GST Registration Procedure
GST registration applies to all individuals and entities supplying goods or services in India. GST registration becomes mandatory when the aggregate value of supply exceeds Rs.20 lakh. The Ministry of Finance (MoF) simplified the GST registration procedure to ease the tax filing process. If the entity operates in a special category state, GST registration becomes applicable if the value exceeds Rs.10 lakh p.a. In this article, let us look at the eligibility for obtaining GST registration. The article also coves documents required as well as the GST registration procedure online.
What is the Eligibility Criteria for GST Registration?
The following mentions the categories and eligibility for GST registration:
Aggregate Turnover
Any service provider who provides a service value of more than Rs. 20 Lakhs aggregate in a year is required to obtain GST registration. In the special category states, this limit is Rs. 10 lakhs. Any entity engaged in the exclusive supply of goods whose aggregate turnover crosses Rs.40 lakhs is required to obtain GST registration.
Inter-state Business
An entity shall register for GST if they supply goods inter state, i.e., from one state to another irrespective of their aggregate turnover. Inter state service providers need to obtain GST registration only if their annual turnover exceeds Rs. 20 lakhs. (In special category states, this limit is Rs. 10 lakhs).
E-commerce Platform
Any individual supplying goods or services through an e-commerce platform shall apply for GST registration. The individual shall register irrespective of the turnover. Hence, sellers on Flipkart, Amazon and other e-commerce platforms must obtain registration to commence activity.
Casual Taxable Persons
Any individual undertaking supply of goods, services seasonally or intermittently through a temporary stall or shop must apply for GST. The individual shall apply irrespective of the annual aggregate turnover.
Voluntary Registration
Any entity can obtain GST registration voluntarily. Earlier, any entity who obtained GST voluntarily could not surrender the registration for up to a year. However, after revisions, voluntary GST registration can be surrendered by the applicant at any time.
Types of GST Registration
The following details the types of GST registration:
Normal Taxpayer
This category of GST registration applies to taxpayers operating a business in India. Taxpayers registering for normal taxpayer does not require a deposit and also provided with unlimited validity date.
Composition Taxpayer
To register as a Composition Taxpayer, the individual should enrol under GST Composition Scheme. Taxpayers enrolled under the Composition Scheme can pay a flat GST rate. However, the taxpayer would not be allowed to claim the input tax credit.
Casual Taxable Person
Any taxpayer establishing a stall or seasonal shop shall register under Casual Taxable Person. To register as a casual taxable person, the taxpayer shall pay a deposit equal to the amount of GST liability. The liability should match the active registration periods. The registration remains active for a period of 3 months.
Non-Resident Taxable Person
The category non-resident taxable person applies to individuals located outside of India. The taxpayers should and supplying goods or services to residents in India. To register as a casual taxable person, the taxpayer shall pay a deposit equal to the amount of GST liability. The liability should match the active registration periods. The registration remains active for a period of 3 months.
The following details the types of GST Registration procedure:
- GST Registration for Non-Resident Online Service Provider
- UN Body /Embassy/Other Notified Person
- .Special Economic Zone Developer
- Special Economic Zone Unit (SEZ)
- GST TDS Deductor-Government Entities
- GST TCS Collector -E-commerce Companies
What are the List of Documents Required for GST Registration?
The following is the checklist of documents required for obtaining GST registration:
| Proof of Constitution of Business (Any One) | Certificate of Incorporation |
| Passport size photo of the applicant | Passport size photo of Promoter/Partner |
| Photo of the Authorised Signatory | Photo |
| Proof of Appointment of Authorised Signatory (Any One) | Letter of Authorisation |
| Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter | |
| Proof of Principal Place of business (Any One) | Electricity Bill |
| Legal ownership document | |
| Municipal Khata Copy | |
| Property Tax Receipt | |
| Proof of Details of Bank Accounts (Any One) | The first page of Pass Book |
| Bank Statement | |
| Cancelled Cheque |