GST Registration

1. Turnover base registration
2. Compulsory registration
3. Time required in registration process
4. Documents Required for New Registration Application
5. Process of obtaining the GST Registration in India

1. Turnover base registration

Every person shall be liable to get registered under Gst, if his aggregate turnover in a financial year exceeds 40 lakh rupees (20 lakh in specified States),(As Section 22 of the CGST Act)

Service providers shall be required to register for GST once their Gross receipts cross Rs.20 lakhs (10 lakh in specified States).

2. Compulsory registration

As per Section 24 of the CGST Act, Persons doing following business shall compulsorily required to get registrated under GST:
i) persons making any inter-State taxable supply;
(ii) casual taxable persons making taxable supply;
(iii) persons who are liable under reverse charge;
(iv) person liable to pay tax under section 9(5);
(v) non-resident taxable persons making taxable supply;
(vi) persons liable deduct tax under section 51 CGST Act:
(vii) person make taxable supply of goods/services as an agent;
(viii) Input Service Distributor;
(ix) persons who supply goods/services except covered by section 9(5) through such electronic commerce operator who is liable to TCS under section 52;
(x) every electronic commerce operator;
(xi) every person supplying to unregistered services like online information, database access or retrieval services from outside India; and
(xii) person notified by the Government on suggestion of the Council.

3. Time required in registration process

GST registration generally takes 3-4 working days but in case of a query raised by department it may further take 7 -10 days extra.

4. Documents Required for New Registration Application

1. Proof of Constitution of Businesses
Partnership firm or Certificate of Incorporation or Any proof substantiating Constitution or Certificate for Establishment as applicable
2. Photo of Stakeholder (Promoter / Partner)
Photo of proprietor or Promoter or Partner or director as applicable.
3. Photo of the Authorised Signatory.
4. Proof of Appointed of Authorised Signatory
Letter of Authorisation or Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter or
5. Proof of Principal Place of businesses :
Electricity Bill or Legal ownership document or Municipal Khata Copy or Property Tax Receipt or Rent / Lease agreement or Rent receipt with NOC (In case of no/expired agreement) or consent letter.

5. Process of obtaining the GST Registration in India

Procedure to get registrered under GST act is as follows:
> Go to GST website
   Link – https://www.gst.gov.in/

> File the GST registration form – GST REG-1

> Upload required documents

> Receive GST registration number after the analysis of the application and the documents by gst department.