1. Registration Under GST Explained
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2. 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

3. 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.

4. 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

5. Flow of Forms under GST Particulars Categories for Registration 1 2 34 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

6. 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

7. 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

8. Key Notes in Registration under GST
Validation of Mobile No. & 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.