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Registration Under GST

 Author - Rohit Pithisaria  Last Updated - June 21, 2018

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I am a Indian Tax Expert based in
Jaipur (Rajasthan). Started TaxAdda in
2011 as a tax blog and now providing all
Topic Covered in this Article types services related to GST and
Income Tax to the client all over India.
Persons required to register compulsorily (https://taxadda.com/gst- You can connect with us 82396-85690.

registration/#persons-required-to-register-compulsorily)

Documents Required for Registration (https://taxadda.com/gst-

registration/#documents-required-for-registration)
Table of Contents 
Fees for Registration (https://taxadda.com/gst-registration/#fees-for-registration)

Voluntary Registration (https://taxadda.com/gst-registration/#voluntary-registration)

Persons required to register
Time Limit for Registration (https://taxadda.com/gst-registration/#time-limit-for- 1.
compulsorily
registration) Documents Required for
2.
Effective Date of Registration (https://taxadda.com/gst-registration/#effective-date-of- Registration

registration) 3. Fees for Registration

4. Voluntary Registration
Requirements for Registration (https://taxadda.com/gst-registration/#requirements-
for-registration) 5. Time Limit for Registration

6. Effective Date of Registration

Can a person take more than one GSTIN (https://taxadda.com/gst-registration/#more-
than-one-gstin) Requirements for
7.
Registration
Things that an unregistered person is not allowed to (https://taxadda.com/gst-
Can a person take more than
registration/#things-that-an-unregistered-person-is-not-allowed-to) 8.
one GSTIN
Things that an unregistered
9.
person is not allowed to
Persons Required To Register Compulsorily FAQ Regarding GST
10.
Registration
Persons in states of Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur,
Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand with
aggregate Turnover (https://taxadda.com/gst-registration/#aggregate-turnover) of Subscribe
more than Rs. 10 lakhs. We will send updates relating to GST
only
Persons in any other state with aggregate Turnover of more than Rs. 20 lakhs.
(No spam, you can unsubscribe anytime)

Persons making any inter-State taxable supply.

Name
Casual taxable persons

Persons who are required to pay tax under reverse charge (https://taxadda.com/gst- Email

reverse-charge-mechanism/)
 Get Updates
Non-resident taxable persons

Persons who are required to deduct tax under section 51 (https://taxadda.com/)

Persons who supply goods or services on behalf of other registered taxable persons
whether as an agent or otherwise

Input service distributor

Persons who supply goods or services, other than branded services, through electronic
commerce operator

Every person supplying online information and database access or retrieval services
from a place outside India to a person in India, other than a registered person

An aggregator who supplies services under his brand name or his trade name
Other Points:-

A farmer shall not be considered as a taxable person and shall not be liable to take
registration.

The supplier shall not be liable to registration if his aggregate turnover consists of only
goods and services which are not liable to tax or wholly exempt under this Act even if the
turnover exceeds the threshold limit of Rs. 10 or Rs. 20 lakhs. Privacy - Terms

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Persons who are supplying only goods or services on which tax is payable on reverse
charge (https://taxadda.com/gst-reverse-charge-mechanism/) are exempted from
taking registration. For eg, In case of Ola, Uber drivers, the tax is collectable and payable
by Ola or Uber and not by taxi drivers. Notification No. 5/2017 (https://www.cbic.gov.in/)

A person doing more than one business in a state may obtain a separate registration for
each business. However, he is not compulsorily required to do so. Read more on this
(https://taxadda.com/gst-registration/#more-than-one-gstin)

There is no option for centralised registration; registration needs to be done state wise. In
other words, if a person operates in more than one states, then such a person is required
to register separately in every such state.
Aggregate Turnover is the total value of the following amounts of a person having the same
PAN on all India basis

(i) all taxable and non-taxable supplies,

(ii) exempt supplies, and
(iii) exports of goods and service
(iv) supplies made on behalf of a principal (in case of agent)

but it doesn’t include

(i) the value of supplies on which tax is levied on reverse charge basis
(ii) supply of goods by job worker to the principal
(iii) the value of inward supplies
(iv) IGST, CGST, SGST

Therefore if an individual does two different businesses and its total turnover exceeds the
threshold limit, then he is compulsorily required to register. Also, a person who is working in two
states and his total turnover exceed the threshold limit also required to register in both such
States.

The supply of goods, after completion of job-work, by a registered job-worker shall be treated
as the supply of goods by the principal and the value of such goods shall not be included in
the aggregate turnover of the registered job worker.

You can find registration status and registration date of any registered person with GSTIN using
our GSTIN Search and validator (https://taxadda.com/calculators/gstin-search-and-
validator).

Documents Required For Registration

By Individual (Sole Proprietor firm)

1) PAN of Proprietor
2) Address proof (Aadhar card or Passport or Driving License etc.)
3) Passport Size Photo
4) Cross bank cheque having a name and account number or passbook front page along with
few latest transactions page
5) Address details of the registered address
– Rental Property – Rent/Lease agreement in case of rental properties
– Owned Property – Electricity bill must be in name of the applicant.
– Other Cases – No Objection Certificate/Consent Letter from the owner of the property along
with the electricity bill in such cases where the property owned by the applicant family
member etc.

By Businesses other than Individual

1) PAN of Business (Partnership firm, LLP, Company etc.)

2) Identity and address proof of the partners/directors/CEO (Aadhar card or Passport or Driving
License etc.)
3) Passport Size Photo of the partners/directors/CEO
4) Cross bank cheque of the business or bank statement with few latest transactions page
5) Business registration document (partnership deed or certificate of incorporation for
companies or LLP or trust deed etc.)
6) DSC of director/partner (Only in case of Company and LLP)

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7) Address details of the registered address

– Rental Property – Rent/Lease agreement in case of rental properties
– Owned Property – Electricity bill must be in name of the applicant.
– Other Cases – No Objection Certificate/Consent Letter from the owner of the property along
with the electricity bill in such cases where the property owned by the applicant family
member etc.

Fees For Registration

No fee of any kind is payable for registration. It is completely free for all kind of taxpayers.

Voluntary Registration
A person who is not liable to be registered may get himself registered voluntarily. The person
who gets himself registered voluntarily shall be liable for payment of tax and all provisions of
the Act will apply to him in the same manner as applicable to registered persons.

Time Limit For Registration

A person has to apply for registration within 30 days from the date on which he becomes liable
to registration. A person can register voluntarily at any time.

Effective Date Of Registration

Where the application for registration has been submitted within thirty days from the date on
which the person becomes liable to registration, the effective date of registration shall be the
date on which he becomes liable for registration.

Where an application for registration has been submitted by the applicant after thirty days
from the date of his becoming liable to registration, the effective date of registration shall be
the date of grant of registration. In the case of voluntary registration, while being within the
threshold exemption limit for paying tax, the effective date of registration shall be the date of
the order of registration.

Requirements For Registration

A person needs to have PAN (Permanent Account Number) to register under Goods and
Service Tax. The GST number is linked to the PAN of the taxable person.

Non-Taxable Person may be granted registration on any other document prescribed in this
behalf. No separate registration is required under CGST, SGST/UTGST and IGST. Only single
registration is made under all the three taxes.

TAN number is sufficient for persons who are required to deduct TDS (https://taxadda.com/)
under Section 51; they are not required compulsorily to have PAN.

A valid passport is required for registration by non-resident persons.

Can A Person Take More Than One GSTIN

A person is required to take separate GSTIN for every state or union territory in which he wants
to do business.

A person can also take more than one GSTIN in one state/union territory for multiple business
verticals within a State or Union territory. For example – If a person does business of electronics
as well as business of clothing then he can take separate registrations for both business but its
not compulsory. He can do both businesses with same GSTIN.

More than one GSTIN cannot be obtained in single state/union territory in same business
vertical.

Following condition will apply

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Either all firms of a single taxable person must pay tax under composition scheme
(https://taxadda.com/gst-composition-scheme/), or all firms must pay tax under the
normal scheme.

Such separate entities should issue tax invoice and pay tax in respect of supplies made
to each other.
Business vertical is defined as

“business vertical” means a distinguishable component of an enterprise that is engaged in the

supply of individual goods or services or a group of related goods or services which are subject
to risks and returns that are different from those of the other business verticals.

Explanation.––For the purposes of this clause, factors that should be considered in determining
whether goods or services are related include–

(a) the nature of the goods or services.

(b) the nature of the production processes.
(c) the type or class of customers for the goods or services.
(d) the methods used to distribute the goods or supply of services.
(e) the nature of the regulatory environment (wherever applicable), including banking,
insurance, or public utilities

Things That An Unregistered Person Is Not Allowed To

A person who is not registered under GST is not allowed to collect GST and is not allowed to
take Input Tax Credit (ITC) of GST paid by him. Therefore if an unregistered person purchases
goods from a registered dealer and pays GST, then he cannot claim GST as well as cannot pass
on the GST to another dealer to which he sells goods/services.

FAQ Regarding GST Registration

1. Are there any specific requirements in rent agreement which I want to provide as address
proof while taking registration under GST?

There are two requirements in a rent agreement, non-fulfilling of those may result in rejection
of your application. These requirements are
a) Purpose of taking property on rent should not be specific for residential purpose – If it is
specifically mentioned in rent agreement that the property cannot be used for commercial
activities or can be used only for residential purpose, then such rent agreement cannot be
used as address proof. If the rent agreement is silent regarding the use of property, then the
agreement can be used as address proof without any problem.
b) Time duration mentioned in the agreement has not expired – The time duration mentioned
in the rent agreement should not be expired on the date of registration. Generally, it is
mentioned that the rent agreement is for 11 months and will be extended with the consent of
both parties then it is a sufficient clause and can be used as address proof. The user need not
provide a supporting agreement in such a case.

2. Can I provide co-working space address as my place of business?

Yes, you can use co-working space or virtual office as a place of business. You need to provide
co-working agreement or consent letter as address proof in such cases. You also need to
provide the electricity bill of the owner.

3. Is shop act registration or gumasta registration is sufficient as address proof for GST
registration?

Shop act/Gumasta registration is not allowed for address proof for taking GST registration.

4. A person is registered under GST. Did he is required to need a separate registration for
deduction TDS under Section 51 or collecting TCS under Section 52?

A person who already has GSTIN is also required to take a separate registration by filing Form
GST REG-07 if he is required to deduct TDS under section 51 or collect TDS under Section 52.
While filing GST REG-07, there is an option to enter your already taken GSTIN.
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5. I had taken registration in GST because my turnover is above Rs. 20 lakh. Now I want to sell
goods through Amazon and Flipkart. Do I need to make changes in GST registration or take
any kind of permission or intimate GST department?

No, you do not need to make any changes in GST registration and need not take any
permission or intimate GST department. You can proceed to sell goods through e-commerce
operator without any formalities.
Also Read

Registration as Casual Taxable Person (https://taxadda.com/gst-casual-taxable-person/)

Confused about complicated laws? Take our GST consultation services to get your
issues solved from GST experts. Click here to know more. (https://taxadda.com/gst-
consultation/)

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