GST Registration Procedure
An Online application has to be submitted through the common portal of GST (GSTN) within 30 days from the date when liability to register arose. The online application for GST Registration shall be submitted through the website, www.gst.gov.in. The Casual and Non-Resident taxable persons need to apply for GST Registration at least five days prior to the commencement of the business.
If a trader has Multiple Business Verticals in a state, separate GST registration for each shall be taken. Those who are not liable to take GST registration are also eligible to register under the gst portal. Traders who apply for GST registration must have PAN card. Those who have tax deduction in the source must have TAN (Tax Deduction and Collection Account Number) along with PAN.
Non-Resident persons shall produce documents other than PAN as recommended by the Government.
In respect of supplies and other services to some notified agencies of United Nation organization, multinational financial institutions and other organizations, a Unique Identity Number (UIN) can be issued.
If the GST registration online application is not rejected during the prescribed period, the UIN is considered given.
GST Registration period for Casual traders and Non-Resident taxable person is 90 days or the duration in the application, whichever is less. These traders can begin their trade only once the GST registration is approved.
The proper GST registration officer shall have the authority to grant extension over the period of 90 days. Casual traders and Non-Resident taxable persons are liable to make advance deposit of the estimated GST tax liability.
GST registration is PAN based and State specific. Online GST registration has to be done through the GSTN portal. The following documents have to be uploaded along with the application.
- Partnership deed in case of partnership firm and certificate of incorporation for companies.
- If the place of business is in own premises, any document in support of the ownership of the premises like latest property tax receipt shall be uploaded.
- For rented or leased premises, a copy of valid rent or lease agreement should be submitted.
- Address proof such as telephone bill, electricity bill etc.
- Bank account related proof.
- An affidavit in the prescribed format.
- Details of authorized signatory, if any.
- Photographs of all business partners.
Once the GST registration related documents are uploaded, the application for GST registration must be submitted along with digital signature/Aadhar e-signature. Acknowledgement of the same will be communicated with the authorized signatory.
The proper officer has to either raise a query or approve the grant of GST registration within 3 working days, failing which, GST registration would be considered as deemed to have been approved. The applicant would have to respond within seven working days starting from the 4th day of filing the original online GST application. Goods and Services Identification Number (GSTIN) is a PAN based 15 digit identification number.
GST Registration procedures
GST Registered persons and a person to whom a Unique Identity Number has been assigned shall inform the proper officer of any changes in the information furnished at the time of GST registration in the prescribed format.
Proper officer shall have the authority to approve or reject amendments in GST registration, provided, the person must be given an opportunity to be heard.
Cancellation of GST registration
The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the GST registration as per the conditions stated below,
- Discontinuation of business, transferred fully for any reason including death of the proprietor, amalgamation with other legal entity.
- Change in the constitution of the business
- If the person fail to observe the registration rules.
- Person paying tax under section 10 has not furnished returns for three consecutive tax periods.
- If the taxable person fail to furnish returns for a continuous period of six months.
- A person who has taken voluntary registration has not commenced business within 6 months from the date of GST registration.
- GST Registration has been obtained by means of fraud, willful misstatement or suppression of facts.
Prior to the cancellation of GST Registration, the registered person shall be given an opportunity to explain herself/himself. The cancellation of GST registration shall not remove the liability of the person to pay tax and other dues and are liable to pay an amount equivalent to the credit of input tax in respect of inputs held in stock or capital goods.
Revocation of GST cancellation
The taxable person can apply within 30 days of service of cancellation order, requesting the officer for revoking the cancellation ordered by him/her. The proper officer may, within the prescribed period, either revoke cancellation of GST registration or reject the GST online application, provided that the applicant must be given an opportunity to be heard.