Category Archives: GST Registration

Learn more about GST Registration, Voluntary GST Registration, GST Number, Verify GSTIN, Aggregate Turnover and Cancelling GST Registration.

Methods to check GST Registration Status on GST Portal

Posted on by Maharshi Shah

Once a business makes an application for GST registration the system sends an ARN i.e. Application Reference Number to the registered email. It usually takes about 15 days for the GST officer to process the application. Using this ARN the business can check the status of GST Registration.

GST Registration means allotment of a GST number or GSTIN to the taxpayer. The GST registered taxpayer is now liable to collect and pay tax to the government after claiming the GST credit of input tax paid on purchases. To check the application status using ARN, use the below tool.

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.
Explore
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.
Explore

Index

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.
Explore
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.
Explore

GST Registration Status on GST Portal: Check Pre-Login

Check GST Registration Status using ARN on GST Portal

  1. Login to GST Portal

    Visit the GST Portal and login to your account using username and password.

  2. Go to Services > Registration > Track Application Status

    Navigate to Track Application Status under the tab Services.

  3. ARN i.e. Application Reference Number

    Enter ARN i.e. Application Reference Number. ARN is a 15 digit number sent on the applicant’s email when the application is submitted.

  4. Application Details

    You can view the details of the application along with its status.

  5. Status of Application

    Status of the application can be of the following types.

Status Meaning
Pending for Processing The application for registration has been successfully submitted. It will be processed by the tax officer.
Pending for Clarification Officer has examined the application. However, he requires further clarification, additional information, or documents.
Pending for Order The Application has been resubmitted by the taxpayer after the tax officer has sought clarification.
Approved Tax Officer has approved the application. GST Department will issue the GSTIN to the taxpayer.
Rejected The application has been rejected by the tax officer for a valid reason like response not received within a specified time etc.

If the status of your application for GST Registration is ‘Approved’, you can log in to your account on GST Portal using the credentials shared with you on email. Refer to the article below for steps to log in to the GST Portal for the first time.

Service Request Number (SRN) Method

After the submission of the registration application on the GST Portal, you will receive the SRN. You can track the status of the application using the SRN. Follow the steps below in order to track the application status:

  • Visit the GST Portal.
  • Go to Service > Registration > Track Application Status.
  • Choose the SRN option. Enter the SRN number that was received the on registered e-mail ID after submitting the registration application. Enter the captcha code from the image given below and click on Search.
  • The application status will appear on screen with the following details – SRN, Form No, Form Description, Date of Submission, and Status.

GST Registration Status on GST Portal: Check Post Login

The user can track the status of the application after logging into the portal using their credentials. The following are the steps to help you navigate the “Track Application Status” option post-login.

  • Login to your account on GST Portal with a valid username and password.
  • Go to Services > Registration > Track Application Status.

Application Reference Number (ARN) Method

The user can track the status of the application after logging into the portal using their credentials. To track application status using ARN (Application Reference Number), refer to these steps below.

  • Go to the GST Portal.
  • Navigate to the “Track Application Status” page, click on the ARN option.
  • Enter the ARN received after submitting the registration application.
  • Click on the search button.
  • The application status will appear on the screen.

Service Request Number (SRN) Method

After the submission of the registration application on the MCA Portal, you will receive the SRN. The following are the steps to track the application using SRN.

  • Chose the SRN option in the “Track Application Status” page.
  • Enter the SRN received via the registered e-mail address on the submission of the registration application.
  • Click on the search button. The application status will be displayed on the screen.

Submission Period

Given below are the steps to track the application status under the category of ‘Submission Period’.

  • Select the “Submission Period” option in the “Track Application Status” page.
  • Select the appropriate dates in the calendar given.
  • Click on the search option.
  • The application status will appear on the screen.

GST Registration on GST Portal: Application Status Using TRN

The Temporary Reference Number (TRN) is sent to your registered mobile number and e-mail address. TRN is messaged or mailed only after the completion of the Registration. You can track the application status by using the TRN. Follow the steps given below.

  • Visit the GST Portal.
  • Services > Registration > New Registration.
  • We move to the new registration page. Click on the Temporary Reference Number (TRN) option.
  • Enter the TRN received and select “Proceed”.
  • Enter the OTP received on the registered mobile number or e-mail address. The OTP is valid for 10 minutes.
  • We move to “My Saved Application” page. You can check the status of the application on this page.

FAQs

What are the ways to register on GST portal?

A person can register itself on the GST portal in the following ways.
1. Taxpayer
2. Tax Deductor i.e. TDS Deductor
3. Tax Collector i.e. TCS Collector
4. GST Practitioner
5. Non-Resident Taxable Person i.e NRTP
6. Casual Taxable Person i.e. CTP

Can PAN be changed after GST Registration?

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

What are the documents required for GST Registration?

The following are the documents required for GST registration.
1. PAN Card
2. Business registration proof
3. Address proof
4. Bank account proof
5. Identity Proof, Address Proof and Photographs of the authorized person
6. Digital signature
7. Other additional documents

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

Posted on by Nireka Dalwadi

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.

  • If the Aggregate Turnover exceeds the prescribed threshold limit mentioned in the table above, then registration is compulsory.
  • Entities registered under VAT, Service Tax, Excise, etc. before GST.
  • Inter-State sellers of taxable goods.
  • E-Commerce Operators or E-Commerce Sellers of goods.
  • TDS (Tax Deducted at Source) Deductor or the TCS (Tax Collected at Source) Collector.
  • Non-Resident Taxable Persons i.e. NRTP
  • Casual Taxable Person i.e. CTP
  • Input Service Distributor i.e. ISD
  • Agent i.e. an entity that sells goods and services on behalf of the other person
  • OIDAR (Online Information Database and Access Retrieval) Service Provider
  • Any business that is liable to pay tax under the RCM i.e. Reverse Charge Mechanism
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

  • PAN (Permanent Account Number)
  • Proof of Business Registration
  • Proof of Address
  • Bank Account Proof
  • Identity Proof, Address Proof and Photographs of the authorized person
  • Digital Signature
  • Copy of the Board Resolution, Memorandum of Association (MOA) and Articles of Association (AOA)

What is the process of registration under GST?

  • Under New Registration on the Portal, enter the basic details
  • You will see a GSTIN/ UIN / Provisional ID
  • Verify using OTP (One-time Password)
  • You will receive a TRN (Temporary Registration Number)
  • Verify the TRN by OTP Verification
  • Enter the relevant details and Upload the documents
  • Verify your application
  • Submit

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.
Explore

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:

  • Tax Officer
  • Taxpayer
  • Legal Heirs

How to cancel GST Registration?

Following are the steps to cancel registration on the portal:

  • Go to Application for Cancellation of Registration, under the Services
  • Enter the basic details
  • Enter the details of GST cancellation
  • Verify the application
  • Submit

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

What is GSTIN or GST Number?

Posted on by Sakshi Shah

GSTIN i.e. GST Identification Number is a unique number issued to a business registered under GST. It is a 15 digit number allotted on the basis of the PAN of the business. GST Number can be verified on the GST Portal. It is important to verify the GSTIN of a taxpayer to ensure that the GSTIN quoted by them on the documents actually belongs to them. Further, it is important to ensure that the GSTIN on the invoice is valid since many sellers enter a fake GST number to fraudulently charge GST from the buyers. To obtain a GSTIN, you should apply for a GST Registration.

Apply for GST Registration
Take help of an expert to apply for GST Registration on the GST Portal
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Apply for GST Registration
Take help of an expert to apply for GST Registration on the GST Portal
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GSTIN Structure

Character Meaning
First two digits State Code
Next 10 digits PAN of the business
13th digit Number of registrations in a state
14th digit Default character ‘Z’
Last digit Checksum digit or number
  • The 13th digit denotes the number of registrations in the state. It is an alpha-numeric number under which first 1 to 9 are assigned and then A to Z.
  • The 14th digit is a default character based on the nature of the business. Eg: Z is used in case of a regular taxpayer.
Search GST Number By PAN
Search GST number or GSTIN (GST Identification Number) details online using the PAN Number. GST Number or GSTIN is a unqiue 15 digit PAN based number allotted after GST Registration.
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Search GST Number By PAN
Search GST number or GSTIN (GST Identification Number) details online using the PAN Number. GST Number or GSTIN is a unqiue 15 digit PAN based number allotted after GST Registration.
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  • In the case of a Non-Resident Taxpayer i.e. NRTP, the GST department issues GST Number in the absence of PAN. Thus, the next 10 digits in GSTIN would be tax identification number by which the foreign government identifies such person.
GST Number Search: Verify GST Number or GSTIN online
Enter GST number or GSTIN (GST Identification Number) and verify GST details online. GST Number or GSTIN is a unqiue 15 digit number allotted after GST Registration.
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GST Number Search: Verify GST Number or GSTIN online
Enter GST number or GSTIN (GST Identification Number) and verify GST details online. GST Number or GSTIN is a unqiue 15 digit number allotted after GST Registration.
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How to get GSTIN number?

  • The business needs to make an application for registration on the GST Portal
  • Submit the required documents and information while making an application for GST registration
  • The tax officer would process the application and ask for clarification if required
  • Once the tax officer approves the application, he would issue a GST Number for the business
  • The process of applying for registration and obtaining GSTIN is free of cost

FAQs

What is the fee to apply for a GSTIN?

To issue GST Number there is no fee charged by the government. However, a professional fee may be charged if services of a GST Practitioner or a Chartered Accountant are used.

2. How is GSTIN different from GSTN?

Both terms are completely different.
-GSTIN i.e. Goods and Services Tax Identification Number is a unique number allotted to a business registered under GST.
-GSTN i.e. Goods and Services Tax Network is the organization that provides the IT infrastructure to run the GST Portal.

3. Where do I need to report GSTIN?

A business registered under GST should report GST Number at the following places:
1. Issue of GST Invoice – Tax Invoice, Bill of Supply, Credit Note, Debit Note, etc
2. Generating E-Way Bill – Single E-Way Bill, Consolidated E-Way Bill
3. Filing GST Return – GSTR-1, GSTR-3B, GSTR-4, GSTR-9
4. Filing Forms and Applications with the GST Department

GST Registration Types

Posted on by Sakshi Shah

GST Registration means applying for a unique GST Number or GSTIN i.e. GST Identification Number on the GST Portal. The taxpayer requires GSTIN to collect and pay GST on the outward supplies i.e. sales and claim GST input tax credit on the inward supplies i.e. purchases. Types of GST Registration depends on the nature of the business.

Types of GST Registration

  1. Compulsory Registration
    Under certain situations, the dealer must take Compulsory Registration under GST irrespective of the turnover. For eg: inter-state sales of taxable goods, e-commerce operator, e-commerce seller, etc
  2. Voluntary Registration
    A business that does not need to apply for compulsory registration can apply for registration on a voluntary basis. It is called Voluntary Registration under GST.
  3. Registration under Composition Scheme
    If the aggregate turnover exceeds the prescribed threshold limit of Rs.40 lacs (Rs.20 lacs for special category states) for goods or Rs.20 lacs (Rs.10 lacs for special category states) but is less than Rs.1.5 Cr (Rs.75 lacs for special category states), the dealer can register under Composition Scheme. In case of services, if the aggregate turnover exceeds Rs.20 lacs (Rs.10 lacs for special category states) but it is less than Rs.50 lacs, the dealer can register under the Composition Scheme. Under this scheme, the taxpayer should pay GST at a fixed rate on turnover and the compliance is lesser than in case of normal registration.
  4. No Registration
    The following category of persons do not require GST Registration:
    • The business for which aggregate turnover during the financial year does not exceed Rs.40 lacs for goods (Rs.20 lacs for special category states) or Rs.20 lacs for services (Rs.10 lacs for special category states).
    • The business that does not fall under the provisions of compulsory registration.
    • Persons selling goods or services that are exempt under GST or not covered under GST.
    • Agriculturists for the supply of crops produced from the cultivation of land.
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Take help of an expert to apply for GST Registration on the GST Portal
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FAQs

What are the special category states under GST?

The following are the special category states under GST to which the threshold limit for registration is lesser.
1. Arunachal Pradesh
2. Assam
3. Jammu & Kashmir
4. Manipur
5. Meghalaya
6. Mizoram
7. Nagaland
8. Sikkim
9. Tripura
10. Himachal Pradesh
11. Uttarakhand

What is Aggregate Turnover under GST?

Aggregate Turnover means the total value of sales made by a business registered under the same PAN. Sales include the aggregate of the following:
1. Taxable sales
2. Exempt sales
3. Exports
Aggregate turnover excludes:
1. Value of tax on sales
2. Value of purchases on which tax is paid under RCM (reverse charge mechanism)

Can I have more than one GST registration on a single PAN?

Yes. It is possible in the case of multiple business verticals within the same state. A person having different categories of business may obtain multiple registrations with the same PAN within a single State. Further, these will be treated as separate taxable persons for all purposes of GST.

What is the fee for a GST Registration?

There is no fee charged by the government for GST registration. However, a professional fee may be charged if services of a GST Practitioner or a Chartered Accountant are used.

Cancellation of GST Registration – who can apply and process

Posted on by Sakshi Shah

Cancellation of GST Registration means the GST Number or GSTIN of a registered taxpayer becomes inactive. The taxpayer will not have to pay or collect GST or file returns, after the cancellation of Registration.

Index

GST Registration Cancellation
Take help of an expert to apply for cancellation of registration under GST
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GST Registration Cancellation
Take help of an expert to apply for cancellation of registration under GST
[Rated 4.8 stars by customers like you]

Who can apply for Cancellation of GST Registration?

Tax Officer– Suo Moto Cancellation

A tax officer may initiate cancellation of registration in the following cases.

  • Taxpayer is not doing business from his registered place of business.
  • The taxpayer issues tax invoices without selling goods or services.
  • The taxpayer violates the provisions of the act or rules issued by the GST Council.
  • GST Registration was obtained either by fraud or misstatement of facts.
  • A taxpayer under the regular scheme has not filed returns for a continuous period of 6 months.
  • Taxpayer under Composition Scheme has not filed returns for three consecutive tax periods.

Taxpayer – Voluntary Cancellation

A registered taxpayer may initiate the cancellation of registration on the GST Portal in the following cases.

  • The taxpayer has either closed or discontinued his business.
  • The taxpayer has transferred his business due to amalgamation, merger, de-merger, sale, lease, etc.
  • There is a change in the constitution of business leading to change in PAN. For example, proprietorship converted to a private limited company.
  • The taxpayer has taken Voluntary Registration but did not commence any business within a specified time.
  • If a taxable person is no longer liable for registration under the GST Act.
  • The taxpayer is no longer liable to pay tax.
  • Application for cancellation, in case of voluntary registration, can be done only on after expiry of one year from the registration date.

Legal Heirs

The legal heirs can file for cancellation of registration of the proprietorship firm in case of death of a sole proprietor. The taxpayer or legal heir can cancel GST Registration by filing Form REG-16 on the GST Portal.

Process for Cancellation of GST Registration on GST Portal

  1. Login to GST Portal

    Go to the GST Portal and login using a valid username and password.

  2. Go to Services > Registration > Application for Cancellation of Registration

    Navigate to the option ‘Application for Cancellation of Registration’ under the tab Services.

  3. Basic Details, Cancellation Details, Verification

    The cancellation form comprises of 3 tabs – Basic Details, Cancellation Details and Verification.

  4. Enter details in tab – Basic Details

    Under the first tab of Basic Details, enter the following:
    a. Address of future correspondence,
    b. Mobile Number,
    c. Email Address.

  5. Enter details in tab – Cancellation Details

    Under the second tab of Cancellation Details, select the reason for cancellation from the drop-down. For each reason selected, enter additional details as mentioned in the table under next topic.

  6. Verification

    Under the last tab of Verification, select the name of authorised signatory from the drop-down and enter the place of declaration. Submit the application using DSC or EVC.

  7. Success Message

    A success message is displayed on the successful submission of the application.

  8. Track status of application

    To track the status of the ARN, go to Services > Registration > Track Application Status.

Cancellation of GST Registration – Reason & Additional details

Reason for cancellation

Additional details required

Change in constitution of business leading to change in PAN
  • Date from which registration is to be canceled
  • GSTIN of the new entity

Transfer of business on account of amalgamation, merger, demerger, sale, leased or otherwise

Ceased to be liable to pay tax
  • Date from which registration is to be canceled
  • Value of stock
  • Tax liable to be paid on the stock
  • Amount to be used from cash ledger and credit ledger to pay the tax

Discontinuance of business / Closure of business

Others

FAQs

What are the consequences of cancelling registration under GST?

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

When can I cancel Voluntary Registration under GST?

In the case of a voluntary registration, the taxpayer can apply for cancellation only after the expiry of one year from the date of registration.

How to change GST registration details?

In order to change the details of your registration, you need to visit the GST official portal. Go to Services > Registration > Amendment of Registration Non-Core Fields. Select the desired tab and make the necessary changes.

GST Registration Process online on GST Portal: Guide

Posted on by Sakshi Shah

GST Registration is an application for allotment of GST Number or GSTIN. The Process of GST registration on the GST Portal is the same for the following types of Taxpayers.

  1. Normal Taxpayer – dealer registered under normal scheme
  2. Composite Dealer – dealer registered under Composition Scheme
  3. Casual Taxable Person
  4. Input Service Distributor
  5. SEZ Developer
  6. SEZ Unit

Process to apply for GST Registration on GST Portal

Read about the detailed process to apply for GST Registration on the GST Portal for an individual, HUF, Company, Partnership Firm or LLP.

  1. Visit GST Portal

    Go to the GST Portal i.e. gst.gov.in.

  2. Navigate to New Registration

    Click on ‘Register Now’ on the Home page OR Go to Services > Registration > New Registration.

  3. Part A : New Registration

    Click on ‘New Registration’ on the next page that appears and select the relevant options.
    a. ‘I am a’ – select the relevant option
    b. State/UT and District – Select the state in which you want the registration
    c. The legal name of the business – Enter the name as per PAN
    d. PAN – Enter PAN of the business
    e. Add e-mail and mobile number of the primary authorized signatory
    f. Enter the characters seen in Captcha Image
    Select ‘Proceed’

  4. GSTIN List

    The screen displays GSTIN / UIN / Provisional ID for the same PAN in the same state. Click on ‘Proceed’.

  5. OTP Verification

    The screen displays an OTP Verification page. Enter the OTP (One-Time Password) that you receive on the mobile number and e-mail entered in Step 3 above. OTP is valid for 10 minutes.
    If OTP is not received or is invalid, click on the option ‘Click here to resend the OTP’ to receive a new OTP.

  6. TRN (Temporary Reference Number)

    You will receive a 15 digit TRN (Temporary Reference Number) on the registered e-mail and mobile. The screen will also show the validity of the TRN.

  7. Part B – Enter TRN

    Go to Services > Registration > New Registration and click on ‘Temporary Reference Number (TRN)’. Enter TRN, characters seen in the Captcha Image and click on ‘Proceed’.

  8. OTP Verification

    The screen displays an OTP Verification page. Enter the OTP (One-Time Password) that you receive on the mobile number and e-mail. The same OTP would be sent on e-mail and mobile number. OTP is valid for 10 minutes.
    If OTP is not received or is invalid, click on the option ‘Click here to resend the OTP’ to receive a new OTP.

  9. My Saved Application

    ‘My Saved Application’ page will appear on screen. Click the Edit Icon under the column ‘Action’.

  10. Tab wise Details

    Part B of the form has various tabs. Enter the details by selecting relevant options. Upload documents in .pdf and .jpeg format.

  11. Business Details

    The first tab is ‘Business Details’. Enter the necessary details and upload the relevant documents. If you want to apply for Composition Scheme, select ‘Yes’ in the option for the Composition field. Once all the details are entered, click on ‘Save & Continue’.

  12. Promoters / Partners Details

    The second tab is ‘Promoter / Partners’. Enter personal information, identity information, and address details of each promoter/partner. Upload the relevant documents and click on ‘Save & Continue’.

  13. Authorised Signatory

    The third tab is ‘Authorised Signatory’. The details are auto-filled if the tab for authorised signatory was selected while entering details of promoter or partner in the earlier tab. Select the primary authorised signatory. Review details and click on ‘Save & Continue’

  14. Authorised Representative

    The fourth tab is ‘Authorised Representative’. If you have any authorised representative, enter details of such person and click on ‘Save & Continue’.

  15. Principal Place of Business

    The fifth tab is ‘Principal Place of Business’. Principal place of business is the place where books of accounts are maintained and the top management is located. Enter address, contact details, nature of possession, and nature of the business activity. Further, upload a legal ownership document and click on ‘Save & Continue’.

  16. Additional Place of Business

    The fifth tab is ‘Additional Place of Business’. If you have any other office other than the principal place of business, enter details of that place under this tab. Enter the number of additional place of business, add details similar to the principal place of business and click on ‘Save & Continue’.

  17. Goods and Services

    The sixth tab is ‘Goods and Services’. Enter details of goods or services supplied by the business. You can enter details of a maximum of 5 goods and 5 services. Enter HSN/SAC and description. Once you enter the details, click on ‘Save & Continue’.

  18. Bank Accounts

    The ‘Bank Accounts’ tab will not appear on the screen during the GST Registration. Once the GSTIN is issued, when the taxpayer logins to the GST Portal for the first time, Bank Account details are required to be added. You can enter details of maximum of 10 bank accounts. Enter the account number, type, and IFSC code. Further, upload the document proof and click on ‘Save & Continue’.

  19. State Specific Information

    The eighth tab is ‘State Specific Information’. Enter details of state registrations if any and click on ‘Save & Continue’.

  20. Verification

    The last tab is ‘Verification’. There are two options to Submit the Application at the bottom of the page.
    A. Submit with DSC – Sign the application using the DSC i.e. Digital Signature Certificate token. However, you must register the DSC on the GST Portal.
    B. Submit with EVC or Submit with E-Signature – Under this option, you would receive an OTP on registered mobile and registered email. Enter the OTP and submit the application.

  21. Success message

    After you submit the application, a success message is displayed. You would receive an Acknowledgement Reference Number i.e. ARN on your registered email and mobile in the next 15 minutes.

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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FAQs

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

Yes. You can save the application to change or update details in GST Registration. However, you must submit the application within 15 days from the date of starting the application. On the expiry of 15 days, the system automatically cancels the application.

Can PAN be changed after GST Registration?

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

How to download GST registration certificate?

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

How to change GST registration details?

In order to change the details of your registration, you need to visit the GST official portal. Go to Services > Registration > Amendment of Registration Non-Core Fields. Select the desired tab and make the necessary changes.

Change GST Registration details on GST Portal

Posted on by Sakshi Shah

Under GST, once the Registration Certificate is issued, the taxpayer might want to change registration details on the GST Portal. This is called the Amendment of Registration under GST. The taxpayer can make an application to change GST Registration details i.e. Core Fields and Non-Core Fields from his account on the GST Portal.

Taxpayer can change following details on GST Portal

  1. Core Fields
    To change the Core fields after Registration, the taxpayer must take specific approval from the assessing officer. It includes changes in the following:
    • Legal name of the business
    • Address of the principal place of business
    • Address of the additional place of business
    • Addition, retirement or deletion of the responsible person like Karta, partner, director, trustee etc. who handles the day to day business activities.
  2. Non-Core Fields
    After registration the taxpayer can directly change the Non-Core fields from the login on the Portal using online verification. It does not require any approval from the assessing officer. It includes changes in the following:
    • Registered mobile
    • Registered email
    • Bank account details

How to change Non-Core Fields in GST Registration

  1. Login to GST Portal

    Login to your account on the GST Portal with valid credentials.

  2. Navigate to Amendment of Registration Non-Core Fields

    Go to Services > Registration > Amendment of Registration Non-Core Fields.

  3. Non-Core Fields

    The application form is displayed with both core and non-core fields. The non-core fields that can be amended are shown in an editable form.

  4. Update details

    Click on the desired tab and make the required changes.

  5. Verification

    Click on the verification tab, select the authorised signatory, enter the place and sign the application using DSC or EVC.

  6. Success Message

    A success message is displayed and a copy of acknowledgement is sent to the registered email and mobile.

  7. Amendment auto-populated

    Amendment of a non-core field is auto-populated since it does not require approval from the tax officer.

How to change Core Fields in GST Registration

Step-1: Login to your account on the GST Portal with valid credentials.

Step-2: Go to Services > Registration > Amendment of Registration Core Fields.

Step-3: The application form will appear on the screen. The fields that can be changed are shown in an editable form.

Step-4: Click on the desired tab and make the required changes.

Step-5: Click on the verification tab, select the authorised signatory, enter the place, and sign the application using DSC or EVC.

Step-6: A success message will appear on the screen and the system sends a copy of the acknowledgment to the registered email and mobile.

Step-7: Amendment of a core field requires approval from the tax officer. When the application is approved or rejected, the GST system sends a notification to the registered mobile and email.

Step-8: If the GST officer approves the application, the applicant can download the amended registration certificate from the account on the GST Portal.

Taxpayer cannot amend following details on GST Portal

  1. Change in PAN – GSTIN allotted to a registered dealer is based on the PAN. Thus, a fresh application for registration must be made when there is a change in PAN.
  2. Change in Constitution of Business – When the constitution i.e. proprietorship, partnership, company, trust, etc changes, there is a change in PAN too and thus registration cannot be changed.
  3. Change in Place of Business to another State – The first 2 digits of GSTIN represent the State code making the registration state-specific. Therefore, whenever there is a change in state, cancel the existing registration, and apply for new registration for the state in which the business is relocated.

FAQs

Can the taxpayer change PAN after GST Registration?

No, the taxpayer cannot change the PAN (Permanent Account Number) after registration. This is because GST Number or GSTIN is based on the PAN of the entity.

Who can make an application to amend or change details in GST Registration?

Every dealer registered under GST can make an application to change or update the details in his registration. It may be a non-resident taxable person, casual taxable person, regular dealer, composite dealer, TDS deductor, TCS collector, etc.

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

Yes. The taxpayer can save the application to change details on GST Portal. However, if the taxpayer does not submit the application within 15 days from the date of starting the application, the system will cancel the application.

What is the fee to change details in GST Registration?

The government does not charge any fees for the process of changing details in the GST registration. A GST Practitioner or a Chartered Accountant may charge professional fees for their services.

What is Voluntary Registration under GST?

Posted on by Sakshi Shah

Voluntary Registration means applying for registration under GST (Goods and Service Tax) on a voluntary basis. The taxpayers who are not required to register as per the GST Act can apply for voluntary registration under GST.

GST Registration is allotment of a unique GST Number or GSTIN i.e. GST Identification Number to a business by the GST Department. The business registered under GST should:

  • Collect GST on the outward supplies i.e. sales
  • Claim the GST Input Tax Credit on the inward supplies i.e. purchases
  • Pay GST to the government by making payment of challan on the GST Portal

A business will be required to register under GST if:

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Thus, a dealer whose aggregate turnover is less than the prescribed threshold limit does not need to register under GST. Such dealers can apply for voluntary registration under GST. The taxpayer may apply for voluntary registration under GST to avail of the benefits available to GST registered dealers.

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Who should opt for Voluntary Registration under GST?

Whether a dealer should apply for a GST registration or not depends on various factors. Check when should you apply for registration.

Apply for voluntary registration under GST for following reasons

  1. Claim ITC on purchases – If you are registered under GST, you can claim the input tax credit of the GST paid on your purchases. You can claim GST input tax credit if you are registered under GST.
  2. Status of the registered dealer – If you are a GST registered dealer, you will receive a certificate of registration that will act as a valid proof of the legal status of the business.
  3. Competitive Advantage – Larger organizations and MNCs prefer to work with the GST registered dealers. A GST registered dealer can work with such companies to gain a competitive advantage.
  4. Inter-state sales – If you plan to sell goods or services outside your state in the future, you can apply for voluntary registration. By voluntary registration, you can avoid compulsory GST registration in the future.
  5. E-Commerce sales – If you plan to sell goods or services on an e-commerce platform, you can apply for voluntary GST registration to avoid compulsory registration under GST in the future.
  6. Unutilised ITC of earlier taxes – Dealer who has unutilised input tax credit under service tax, VAT, etc can carry forward this credit. This credit can be used for payment of taxes after registering under GST.

Do not apply for voluntary registration under GST for following reasons

  1. Sales to unregistered dealers – If your customers are not registered under GST, they cannot claim the credit of GST paid on the purchase. Thus, it would be beneficial to not charge GST from them. In that case, do not apply for registration.
  2. Purchases from unregistered dealers – If you purchase goods and services from unregistered dealers, you do not pay GST on purchases. Thus, you do not have any input tax credit to claim and registration may not be taken.
  3. GST Compliances – Once you’re registered under GST, it is compulsory to follow the provisions of the GST Act. To avoid complicated compliances like filing returns, payment of tax, maintenance of accounts, etc, registration should not be taken.
I am registered under service tax but my turnover is below 20 lacs. Should I register under GST?
You should register under GST if you wish to claim the credit of taxes paid on purchases or plan to sell your product online on an e-commerce platform
Read Answer
I am registered under service tax but my turnover is below 20 lacs. Should I register under GST?
You should register under GST if you wish to claim the credit of taxes paid on purchases or plan to sell your product online on an e-commerce platform
Read Answer

FAQs

What is Voluntary Registration?

Voluntary Registration means applying for registration under GST (Goods and Service Tax) on a voluntary basis. The dealers who are not required to register as per the GST Act can apply for voluntary registration on GST Portal.

Why should you apply for Voluntary GST registration?

The following can be the reasons for a business to apply for Voluntary GST:
1. Claim ITC on purchases
2. Status of the registered dealer
3. Competitive Advantage
4. Inter-state sales
5. E-Commerce sales
6. Unutilized ITC of earlier taxes

What is the GST Registration process?

Mentioned below is a brief process for GST Registration on the GST Portal:

1. Under New Registration on GST Portal, enter the basic details
2. You will see a GSTIN/ UIN / Provisional ID
3. Verify using OTP (One-time Password)
4. You will receive a TRN (Temporary Registration Number)
5. Verify the TRN by OTP Verification
6. Enter the relevant details and Upload the documents
7. Verify your application
8. Submit

When is Compulsory Registration under GST required?

Posted on by Sakshi Shah

GST Registration means the allotment of a unique GST Number or GSTIN to a taxpayer who is liable to collect and pay tax to the government after claiming the credit of the taxes paid on purchases. Generally, the GST registration is compulsory only if the Aggregate Turnover of a business exceeds the threshold limit during the financial year. However, in certain cases, compulsory registration under GST is required even if the turnover is less than the prescribed threshold limit. A taxpayer can apply for GST Registration on the GST Portal.

Who needs Compulsory Registration under GST?

1. Inter-state sale of Taxable Goods – Compulsory Registration

Inter-state supply means sales of goods outside the state of registration.

Description Whether GST Registration required?
Inter-state sale of taxable goods Compulsory registration irrespective of turnover
Inter-state sale of taxable services, exempt goods or services, nil-rated goods or services, etc

Compulsory registration only if the turnover exceeds the prescribed threshold limit for each state. Refer to the threshold limit for goods and services in the table below
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

2. E-Commerce Operators or TCS Collectors – Compulsory Registration

An e-commerce operator is a person who owns and manages a digital platform for an e-commerce business i.e. buy and sell goods or services over a digital network. The e-commerce operator is also called a TCS collector since he is liable to collect TCS (Tax Collected at Source) before making payments to the e-commerce suppliers. Thus, such persons should take a compulsory GST registration irrespective of the turnover.

3. E-Commerce Supplier of Goods – Compulsory Registration

An e-commerce supplier is a person who sells goods or services online through an e-commerce platform managed by an e-commerce operator.

Description Whether GST Registration required?
E-commerce supplier of goods Compulsory registration irrespective of turnover
E-commerce supplier of services Compulsory registration only if the turnover exceeds the prescribed threshold limit for each state. Refer to the threshold limit for goods and services in the table below
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

4. NRTP – Non-Resident Taxable Person

An NRTP must take a compulsory registration. It means a person:

  • who is a non-resident in India,
  • has no fixed place of business in India and
  • sells goods or services in India as a principal or an agent.

5. CTP – Casual Taxable Person

A CTP must take a compulsory registration. It means a person:

  • who sells goods or services in India as a principal or an agent,
  • he has no fixed place of business in the state from which he sells goods or services.

6. ISD – Input Service Distributor

An ISD must take a compulsory registration. It means the head office:

  • which receives tax invoices for input services used by all its branches,
  • which issues tax invoices to its branches to distribute credit of tax paid on the input services.

7. Agent

An agent is a person who sells goods or services on behalf of another person i.e. principal. Further, it includes a commission agent, factor, broker etc. As per the GST Act, an agent must take compulsory registration under GST.

What is the impact of GST on a commission agent?
The value of service provided by a commission agent is taxable and not the amount of reimbursement claimed from principal. Know more about provisions of registration, returns, invoicing, rate etc applicable to a commission agent
Read Answer
What is the impact of GST on a commission agent?
The value of service provided by a commission agent is taxable and not the amount of reimbursement claimed from principal. Know more about provisions of registration, returns, invoicing, rate etc applicable to a commission agent
Read Answer

8. OIDAR Service Provider

OIDAR i.e. Online Information Database Access and Retrieval Services. When services are supplied online over the internet without a physical interface between the seller and buyer, compulsory registration must be taken by the seller.

9. TDS Deductor

TDS Deductor must take a compulsory registration under GST. A certain category of persons such as government department, local authority, government agency etc is required to deduct tax:

  • At the rate of 2%,
  • On making payment to the supplier of goods or services,
  • If the invoice value exceeds Rs.2.5 lacs.

10. RCM – Reverse Charge Mechanism

The buyer of goods or services is required to pay tax under provisions of the reverse charge mechanism.

FAQs

When is GST registration compulsory?

The GST registration is compulsory only if the aggregate turnover of a business exceeds the prescribed threshold limit for sale of goods and services during the financial year. However, in certain cases, compulsory registration under GST is required even if the turnover is less than the prescribed threshold limit.

Who is required to register under GST?

Following are the people required to register under GST:

1. Inter-state suppliers of Taxable Goods
2. E-Commerce Operators or TCS Collectors
3. E-Commerce Supplier of Goods
4. Non-Resident Taxable Person i.e. NRTP
5. Casual Taxable Person i.e. CTP
6. Input Service Distributor i.e. ISD
7. Agent
8. OIDAR Service Provider
9. TDS Deductor
10. RCM i.e. Reverse Charge Mechanism

What is the GST Registration process?

Mentioned below is a brief process for GST Registration on the GST Portal:

1. Under New Registration on GST Portal, enter the basic details
2. You will see a GSTIN/ UIN / Provisional ID
3. Verify using OTP (One-time Password)
4. You will receive a TRN (Temporary Registration Number)
5. Verify the TRN by OTP Verification
6. Enter the relevant details and Upload the documents
7. Verify your application
8. Submit