Chapter 4: GST Registration

Registration under GST is the gateway for compliance. A person becomes liable to collect and pay GST only after obtaining registration.

Statutory Basis – Section 22 of CGST Act, 2017: Every supplier must register if their aggregate turnover in a financial year exceeds the prescribed threshold limits.

*Special Category States include the North-Eastern States, Himachal Pradesh, and Uttarakhand.

Aggregate Turnover Includes:

All taxable supplies, exempt supplies, exports, and inter-State supplies.

Excludes inward supplies liable to reverse charge and taxes (CGST, SGST, IGST, UTGST, cess).

Even if turnover is below threshold, certain persons must compulsorily register under Section 24 of the CGST Act.

Persons liable for compulsory registration:

Inter-State suppliers of goods or services.

Persons liable to pay tax under reverse charge mechanism.

Casual taxable persons and non-resident taxable persons.

Persons required to deduct tax (TDS) under Section 51 or collect TCS under Section 52.

Input Service Distributors (ISD).

E-commerce operators facilitating supplies.

Agents making supply on behalf of others.

Persons supplying online information or database access services from outside India to unregistered recipients in India.

Exemption: Inter-State supply of services having turnover ≤ ₹ 20 lakh (₹ 10 lakh for special category States) is exempt from compulsory registration as per Notification No. 10/2017 – IGST dated 13 October 2017.

GST registration is completely online through the GST portal (www.gst.gov.in).

Step-by-Step Process: 1️⃣ Application Filing (Form GST REG-01): Applicant enters PAN, mobile number, and email ID for OTP verification. 2️⃣ TRN Generation: Temporary Reference Number (TRN) is generated for further login. 3️⃣ Filling Part B of REG-01: Details of business, partners/directors, bank accounts, principal place of business are entered. 4️⃣ Document Upload: Applicant uploads relevant proofs. 5️⃣ Verification and ARN: Application is digitally signed and Acknowledgment Reference Number (ARN) generated. 6️⃣ Scrutiny by Officer: If satisfied, registration is granted within 7 working days; else clarification may be sought in REG-03. 7️⃣ Issue of Certificate: Certificate of Registration (Form GST REG-06) is downloadable from portal.

Key Documents Required:

PAN of the applicant and legal name of business.

Proof of business registration (Partnership Deed / Certificate of Incorporation).

Identity and address proof of promoters/directors.

Proof of principal place of business (ownership document / rent agreement).

Bank account details and IFSC.

Authorisation letter / Board Resolution for authorised signatory.

(a) Permanent Account Number (PAN)

PAN is the base identifier for GST registration in India. Registration is granted State-wise for each PAN. All GST registrations are linked to the same PAN to ensure consolidated reporting of aggregate turnover.

(b) Aadhaar Authentication

From April 2020 onwards, Aadhaar authentication is mandatory for new registrations.

If authentication is successful → registration within 7 working days.

If not authenticated → physical verification of place of business may be conducted.

(c) Structure of GSTIN

Each registered person is assigned a 15-digit GST Identification Number (GSTIN):

Example: 07ABCDE1234F1Z5 → 07 (Delhi State Code), ABCDE1234F (PAN), 1 (Entity Number), Z (blank), 5 (Check digit).

(a) Multiple Registrations in One State

Under Section 25(2), a person having multiple places of business within a State may obtain separate registration for each place of business, subject to conditions prescribed in Rule 11.

(b) Registration in Different States

Each State or Union Territory where a person has a business place is treated as a distinct person under Section 25(4). Hence, registration must be taken in each State from which taxable supplies are made.

Example: A company with offices in Delhi and Maharashtra must take separate GST registrations for both States. Supplies between these branches are treated as taxable supplies between distinct persons.

(c) Impact of Distinct Person Concept

Separate books of accounts and returns for each registration.

Stock transfers between branches in different States attract IGST.

Credit flow and compliance tracked individually per GSTIN.