GST Registration Online: Process, Documents, Fees, Eligibility in India

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Nireka Dalwadi

GST
GST Registration

GST (Goods and Service Tax) Registration is the application for GST Number or GSTIN online on the GST Portal. A business needs to register under GST if the aggregate turnover is more than the threshold limit.

Index

From 01.04.2019 onwards, this threshold limit for goods and services have been revised. Further, the states have been given an option to opt for old or new limits. Following are the threshold limit for aggregate turnover for each state.

Sale of Goods
Sale of Services
StateUp to 31/03/201901/02/2019 to 31/03/2019From 01/04/2019
Manipur, Mizoram, Nagaland, Tripura10 lacs10 lacs10 lacs
Uttarakhand, Assam, Meghalaya, Sikkim, Arunachal Pradesh10 lacs20 lacs20 lacs
Himachal Pradesh10 lacs20 lacs40 lacs
Jammu and Kashmir20 lacs20 lacs40 lacs
Puducherry, Telangana20 lacs20 lacs20 lacs
Other States20 lacs20 lacs40 lacs
StateUp to 31/03/201901/02/2019 to 31/03/2019From 01/04/2019
Manipur, Mizoram, Nagaland, Tripura10 lacs10 lacs10 lacs
Uttarakhand, Assam, Meghalaya, Sikkim, Arunachal Pradesh, Himachal Pradesh10 lacs20 lacs20 lacs
Other States20 lacs20 lacs20 lacs

Once the taxpayer submits the application, the GST officer issues the GSTIN within 7 working days. However, the registration process can take longer in case the officer wants more documents.

The businesses with a GSTIN can claim Input Tax Credit for the purchases from other GST Registered Dealers. Input Tax Credit under GST allows the transfer of tax credit and avoid double taxation.

Who needs GST Registration?

Following persons should apply for registration.

Apply for GST Registration
Take help of an expert to apply for GST Registration online on the GST Portal
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Apply for GST Registration
Take help of an expert to apply for GST Registration online on the GST Portal
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Documents required for registration under GST

Documents required for GST Registration
Read list of documents required to apply for GST Registration online on GST Portal
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Documents required for GST Registration
Read list of documents required to apply for GST Registration online on GST Portal
Read More

What is the process of registration under GST?

GST Registration Process online on GST Portal: Guide
Read steps to apply for GST Registration on the GST Portal
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GST Registration Process online on GST Portal: Guide
Read steps to apply for GST Registration on the GST Portal
Read More

After the successful submission of the application, you will receive an ARN (Acknowledgment Reference Number). Further, you can track your registration application by using this ARN.

GST Application Status: Track GST Number Status using ARN
GST Application Reference Number or ARN is generated after GST Registration Application. Track GST Application Status for GST Number or GSTIN using ARN.
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GST Application Status: Track GST Number Status using ARN
GST Application Reference Number or ARN is generated after GST Registration Application. Track GST Application Status for GST Number or GSTIN using ARN.
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What are the GST Registration Fees?

The Government does not charge any fees for GST Registration. However, the GST Practitioner or the Chartered Accountant may charge their professional fees.

What is the penalty for not registering under GST?

If a business is liable to get a registration but does not register, then a penalty is levied. The GST Department charges a penalty in such cases. The penalty is 10% of the total tax amount or INR 10,000, whichever is higher.

Who can cancel GST Registration?

The GSTIN of the business becomes inactive if they cancel their Registration. The following can apply to cancel the registration of a business:

How to cancel GST Registration?

Following are the steps to cancel registration on the portal:

After successfully submitting an application to cancel the registration, you will get an ARN. You can track the application of registration by using this ARN.

How to cancel GST Registration Application?
Read steps to cancel GST registration on GST Portal
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How to cancel GST Registration Application?
Read steps to cancel GST registration on GST Portal
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FAQs

What are the ways to register on GST Portal?

A person can register itself on GST Portal in the following ways:
1. Taxpayer
2. Tax Deductor
3. Tax Collector
4. GST Practitioner
5. Non-Resident Taxable Person

What are the consequences of GST registration cancellation?

1. The taxpayer will not have to pay GST anymore
2. For certain businesses,  registration is mandatory. If the registration is cancelled and business still continues, it will be considered as an offense and heavy penalties will apply.

Can I save the application for change of details in GST Registration?

Yes. The application made to change or update details can be saved. However, if the application is not submitted within 15 days from the date of starting the application, it will get canceled automatically.

Can PAN be changed after GST Registration?

No, after registration PAN (Permanent Account Number) cannot be changed. This is because GSTIN is based on the PAN of the entity.

How to download GST registration certificate?

You can download the registration certificate from the GST portal. Go to Services > User Services > View/Download Certificates. Click on download. Your registration certificate will be downloaded.

How to change GST registration details?

In order to change the details of your registration, you need to visit GST Portal i.e. gst.gov.in. Go to Services > Registration > Amendment of Registration Non-Core Fields. Select the desired tab and make the necessary changes.

If the entire process of GST Registration is paperless, how will I sign my application?

The process to register under GST is completely paperless. The taxpayer can sign the application using a Digital Signature Certificate (DSC) or the Aadhaar-based E-Sign facility. Please note DSC is mandatory in the following cases.
(a) Public Limited Company
(b) Private Limited Company
(c) Unlimited Company
(d) Foreign Company
(e) LLP
(f) Foreign LLP
(g) Public Sector Undertaking

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