Whether you are a regular taxpayer or a composition scheme dealer, the steps for process of GST registration for individual or GST registration step by step is the same for both. Following is a detailed registration process of GST at the GST portal.
|When is GST Registration Mandatory or Required?|
|Multiple GST Registrations for the Different States|
|GST Registration Turnover Criteria|
|GST Registration for Service Tax Dealers|
|Track the GST Registration Status Without Logging In|
|Track the GST Registration Status After Logging In|
|Different Registration Statuses and their Interpretations|
|Downloading the GST Registration Certificate|
Any business which falls under the purview of the following pointers is liable to be registered under GST and should have a GSTIN:
The procedure for GST registration is PAN based and state specific. A supplier has to register in each of such state/union territory, from where he effects supply. In GST, the supplier is allotted a 15-digit GST identification number called GSTIN and a certificate of registration incorporating this GSTIN. The first 2 digits of the GSTIN is the state code, next 10 digits are the PAN of the legal entity, the next two digits are for entity code and the last digit is the checksum number. Registration under GST is not tax specific, which means that there is a single registration for all the taxes i.e. CGST, SGST/UTGST, IGST and cess.
A given PAN based legal entity would have one GSTIN per state, that means a business entity having its branches in multiple states will have to take separate state-wise registrations for the branches in different states. However, an intra-state entity with different branches can have single registration wherein it can declare one place as a principal place of business and other branches as additional places of business. However, a business entity having separate business verticals [as defined in Section 2 (18) of the CGST Act, 2017] in a state may obtain separate registration for each of its business verticals too.
The GST will apply to those businesses with an annual aggregate turnover of INR 20 lakhs and above.
There are 11 special category states [where relaxations are given based on their economic and political scenarios], where this aggregate turnover is just halved and is only INR 10 lakhs. Such states are:
The existing taxpayers, paying taxes which are to be subsumed under GST [Service Tax / Central Excise / State VAT] and whose PAN have been validated from CBDT [Central Board of Direct Taxes] database will not be required to apply afresh. They will be issued provisional GSTIN by the GST portal, which will be valid for six months. Such taxpayers will be required to provide relevant data as per the GST enrollment form online on the GST Portal. On completion of data filing, the status of the taxpayer will change to migrated. On the appointed day, the status of the taxpayer will change to active and he will be able to comply with the requirements of the GST regime for payment of taxes, filing of returns etc., on the GST portal.
You just need to have your ARN [Application Reference Number] handy, if you wish to check on your GST registration. ARN is an alpha-numeric number, which is generated when GST REG-01 is properly submitted. The process to track the status of your GST registration is as under:
Go to https://www.gst.gov.in/
You just need to have your ARN handy for checking your GST registration application status:
There are different types of registration statuses, which may pop up, during the different stages of a GST registration procedure step by step or GST registration process pdf
Provisional | Validation against error | Pending for verification | Migrated | Cancelled.
When the Provisional ID is issued and the application for enrollment of existing taxpayer is still to be filed with the digital signatures, a provisional status pops up, asking you to register.
If the PAN given does not match with the CBDT database, a validation error would up pop asking you to resubmit the correct PAN.
It denotes that the registration application submission has been successful and the same is under process by the tax authorities. Once verified, the status will get updated.
It denotes that the registration application has been accepted by the system and no further changes can now be made.
When the existing registration is cancelled leading to the cancellation of the provisional ID, a cancelled status shows up.
Should you still have some queries about registration or need any sort of GST consultation overall, the proactive and technically deft team at Masters India is here to help. Please feel free to connect with us at email@example.com | 9773706840
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