Registration Under GST Explained Explained by: www.indiangst.org To get regular updates mail at indiangstorg@gmail.com

Who is required to get registration Following Person should apply for registration Person Liable for Registration u/s. 19(1) of Model GST Law As per paragraph 5 of Schedule III of MGL following person are covered: Supplier of goods/services with aggregate turnover exceeding Threshold Limit. Transferee of business (as succession or otherwise) New entity emerged after merger or amalgamation Person registered under earlier indirect tax laws   Liable : It means compulsory Registration Threshold Limit : Threshold limit for whole over India is Rs. 20 Lacs except North East States. For North East States Threshold limit is Rs. 10 Lacs

Who is required to get registration Other persons, who need registration WITHOUT EXCEEDING Threshold Limit are as follows: Inter state trader Casual taxable person Person required to pay tax under reverse charge Person required to Deduct TDS u/s. 37 Person required to Collect TCS u/s. 43C Person supplying goods/service on behalf of other taxable person either as agent or otherwise Input Service Distributor Person supplying non branded goods/service through electronic commerce operators i.e. e-commerce portals Every electronic commerce operator Aggregator (website or program that collects related items of content and display them or links to them) supplying services under his brand name Other person or class of person which may be notified by the Central/State Government.

Forms to file Registration Application APPLICATION FOR REGISTRATION Form Applicant GST REG-01 Every person mentioned u/s. 19(1) or 19(3) (i.e. Volutary Registration) of Model GST Law Except Non Resident Taxable person Person required to deduct TDS u/s. 37 Person required to collect TCS u/s 43C Person already registered under present Indirect tax GST REG-07 GST REG-09 All UN bodies Consulate or Embassy of Foreign countries GST REG-10 GST REG-20 Person already registered under present Indirect tax laws to submit information and documents through this form

Flow of Forms under GST Particulars Categories for Registration 1 2 3 4 5 6 Particulars Categories for Registration Application form GST REG-01 GST REG-07 GST REG-09 GST REG-10 GST REG-20 Person Every person mentioned u/s. 19(1) and 19(3) of MGL except column no. 3-6 Person required to deduct TDS u/s. 37 or to collect TCS u/s 43C All UN bodies Consulate or Embassy of Foreign countries Non Resident Taxable person Person already registered under present Indirect tax laws Acknowledgement GST REG-02 Not specified But probably Taxpayers will be given provisional registration certificate in GST REG-21 before submission of GST REG-20 Call for info/Docs by proper officer against application GST REG-03 GST REG-23 Reply to Proper officer by applicant GST REG-04 Not specified but probably personal hearing Rejection of Application GST REG-05 GST REG-22

Categories for Registration Flow of Forms under GST 1 2 3 4 5 6 Particulars Categories for Registration Application form GST REG-01 GST REG-07 GST REG-09 GST REG-10 GST REG-20 Issue of Registration Certificate GST REG-06 Temporary number Amendment in Registration Certificate GST REG-11/ GST REG-12 Application for surrender of registration GST REG-14 GST REG-14 / GST REG-24 for surrender of provisional registration Show cause notice for Cancellation of Registration GST REG-15 GST REG-15 / GST REG-23 for provisional registration Cancellation of Registration by Department GST REG-16 GST REG-16 / GST REG-22 for provisional registration Application for Revocation of cancel registration GST REG-17

Categories for Registration Flow of Forms under GST 1 2 3 4 5 6 Particulars Categories for Registration Application form GST REG-01 GST REG-07 GST REG-09 GST REG-10 GST REG-20 Show cause notice for cancellation of Revocation application GST REG-19 Rejection of revocation applica GST REG-5 Order for revocation of registration GST REG-18 Extension of operation Period GST REG-25 only in case of casual taxpayers Not applicable GST REG-25 Physical verification of business premises GST REG-26

Key Notes in Registration under GST Validation of Mobile No. & E-Mail id by OTP and PAN is a prerequisite for registration in GST. If Proper officer, to whom registration application is filed, does not respond within timelines mentioned in rules then the application for grant of registration shall be deemed to have been approved. Effective Date of Registration will be:- - If applied within 30 day from the date when first liability arises then date of liability. - Otherwise from the date of issuance of Certificate. GST Process is completely electronic i.e. all application including reply to the notices, returns, appeals or issuance of certificates shall be electronically. Casual taxable person or Non resident taxable person will be granted initial registration for 90 Days. They may file for extension of registration. Proper officer can issue Suo moto order of temporary registration in Form GST REG-13 If during the course of any survey, Inspection, Search, enquiry or any other proceeding under the Act the Proper officer finds that a person liable to registration.