Overview of GST Registration

GST is the biggest tax reform in India, tremendously improving ease of doing business and increasing the taxpayer base in India by bringing in millions of small businesses in India. By abolishing and subsuming multiple taxes into a single system, tax complexities would be reduced while the tax base is increased substantially. Entities without GST registration would not be allowed to collect GST from a customer or claim an input tax credit of GST paid or could be penalized. Further, registration under GST is mandatory once an entity crosses the minimum threshold turnover of starts a new business that is expected to cross the prescribed turnover

Every business carrying out a taxable supply of goods or services and whose turnover exceeds the threshold limit of Rs. 20 lakhs (Rs 10 lakhs for North Eastern and hill states) is required to register as a normal taxable person. This process of registration is called GST registration. Entities required to register for GST as per regulations must file for GST application within 30 days from the date on which the entity became liable for registration under GST.
For certain businesses, registration under GST is mandatory. If the organization carries on business without registering under GST, it will be an offense under GST and heavy penalties will apply.

Mandatory GST Registration Applicability

Businesses that need to register under GST irrespective of their turnover:-

• Every person who is registered under the Pre-GST law (i.e., Excise, VAT, Service Tax, etc.) needs to register under GST.
• When a business which is registered has been transferred to someone, the transferee shall take registration with effect from the
date of transfer.
• Anyone who drives the inter-state supply of goods
• Casual taxable person
• Non-Resident taxable person
• Agents of a supplier
• Those paying tax under the reverse charge mechanism
• Input service distributor
• E-commerce operator or aggregator
• Person who supplies via e-commerce aggregator
• Person supplying online information and database access or retrieval services from a place outside India to a person in India,
other than a registered taxable person

Documents Required for GST Registration

PAN Card of the Business or Applicant: GST registration is linked to the PAN of the business. Hence, PAN must be obtained for the legal entity before applying for GST Registration.

Identity and Address Proof along with Photographs: The following persons are required to submit their identity proof and address proof along with photographs. For identity proof, documents like PAN, passport, driving license, aadhaar card, or voters identity card can be submitted.

For address proof, documents like passport, driving license, aadhaar card, voters identity card, and ration card can be submitted.
• Proprietary Concern – Proprietor
• Partnership Firm / LLP – Managing/Authorized/Designated Partners (personal details of all partners are to be submitted but
photos of only ten partners including that of Managing Partner are to be submitted)
• Hindu Undivided Family – Karta
• Company – Managing Director, Directors and the Authorised Person
• Trust – Managing Trustee, Trustees and Authorised Person
• Association of Persons or Body of Individuals –Members of Managing Committee (personal details of all members are to be
submitted but photos of only ten members including that of Chairman are to be submitted)
• Local Authority – CEO or his equivalent
• Statutory Body – CEO or his equivalent
• Others – Person(s) in Charge

Business Registration Document: Proof of business registration must be submitted for all types of entities. For proprietorships, there is no requirement for submitting this document, as the proprietor and proprietorship are considered the same legal entity.
In the case of a partnership firm, the partnership deed must be submitted. In the case of LLP or Company, the incorporation certificate from MCA must be submitted. For other types of entities like society, trust, club, government department, or body of individuals, a registration certificate can be provided.

Address Proof for Place of Business: For all places of business mentioned in the GST registration application, address proof must be submitted. The following documents are acceptable as address proof for GST registration.

For Own premises: Any document in support of the ownership of the premises like the latest water bill or landline bill or copy of Electricity Bill.

For Rented or Leased Premises: A copy of the valid rental agreement with any document in support of the ownership of the premises of the Lessor like or copy of Electricity Bill.

SEZ Premises: If the principal place of business is located in an SEZ or the applicant is an SEZ developer, necessary documents/certificates issued by the Government of India are required to be uploaded.

All Other Cases: For all other cases, a copy of the consent letter of the owner of the premises with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents can be uploaded.

Bank Account Proof: Scanned copy of the first page of the bank passbook or the relevant page of a bank statement or scanned copy of a canceled cheque containing the name of the Proprietor or Business entity, Bank Account No., MICR, IFSC and Branch details including code.

Digital Signature: All GST registrations for LLPs and companies must be digitally signed with a Class 2 Digital Signature. Hence, it’s important that digital signature is obtained for the following person who is authorized to sign the GST registration application before beginning the application process.