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

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Nireka Dalwadi

GST
GST Registration
Last updated on October 12th, 2021

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.

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.

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

What is the process of registration under GST?

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.

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

Got Questions? Ask Away!

  1. Hey @HarshitShah

    GST Registration is the application for GST Number or GSTIN(GST Identification Number). Under the GST(Goods and Service Tax) Regime, it is mandatory for to have GSTIN to collect, pay GST and claim the Input Tax credit.

    For GST registration, the dealer has the following options:

    • Compulsory Registration: Under certain scenarios, the businesses have to get registration under GST

    When is Compulsory GST Registration needed?

    • Voluntary Registration: The business does not have the liability to register under GST, however, can apply for GST Registration. This usually is when the businesses are willing to take advantage of the Input Tax Credit facility

    • Registration under Composition Scheme: Composition scheme is a voluntary and optional scheme for registering under GST. Under the composition scheme, the compliance is simpler and lesser returns are to be filed. The tax is to be filed at a fixed rate. If the business turnover is in between INR 40 Lakhs and 1.5 Crores, they can opt for GST Registration under Composition Scheme

    • No Registration: In the case, when your business does not fall under the conditions for compulsory registration you do not require GST Registration

    Read more on GST Registration Types.

    Hope this helps!