This post has been updated on 3 May 2017 to incorporate latest changes.
In the post titled Registered Dealer? Learn How to Transition to GST, we discussed the essentials of GST registration, and the forms needed for existing dealer registration. In this post, we will understand the registration process for new business registrations.
Liability for Registration in GST
Special Category States (Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand)
|Rs 10 Lakhs|
|Rest of India||Rs 20 Lakhs|
If you are a regular dealer or a composite tax payer, you need to do the following for GST registration:
- Fill Part-A of Form GST REG-01. Provide your PAN, mobile number, and E-mail ID, and submit the form.
- The PAN is verified on the GST Portal. Mobile number, and E-mail ID are verified with a one-time password (OTP).
- You will receive an application reference number on your mobile and via E-mail.
- Fill Part- B of Form GST REG-01 and specify the application reference number you received. Attach other required documents and submit the form. Following is the list of documents to be uploaded –
- Photographs: Photographs of proprietor, partners, managing trustee, committee etc. and authorized signatory
- Constitution of taxpayer : Partnership deed, registration certificate or other proof of constitution
- Proof of principal / additional place of business :
- For own premises – Any document in support of the ownership of the premises like latest property tax receipt or Municipal Khata copy or copy of electricity bill.
- For rented or leased premises – copy of rent / lease agreement along with owner’s (landlord) documents like latest property tax receipt or Municipal Khata copy or copy of electricity bill.
- Bank account related proof : Scanned copy of the first page of bank pass book or bank statement
- Authorization forms: For each authorized signatory, upload authorization copy or a copy of resolution of managing committee or board of directors in the prescribed format.
- If additional information is required, Form GST REG-03 will be issued to you. You need to respond in Form GST REG-04 with required information within 7 working days from the date of receipt of Form GST REG-03.
- If you have provided all required information via Form GST REG-01 or Form GST REG-04, a certificate of registration in Form GST REG-06 will be issued within 3 days from date of receipt of Form GST REG-01 or Form GST REG-04.
- If the details submitted are not satisfactory, the registration application is rejected using Form GST REG-05.
GST Registration Forms for Other Stakeholders
|Form No.||Form Type|
|Form GST REG-07||Application for Registration as Tax Deductor or Tax Collector at Source|
|Form GST REG-08||Order of Cancellation of Application for Registration as Tax Deductor or Tax Collector at Source|
|Form GST REG-09||
Application for Registration for Non Resident Taxable Person
|Form GST REG-09A||Application for registration for a person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient|
|Form GST REG-10||Application for
|Form GST REG-12||Application for allotment of Unique ID to UN organizations or Multilateral Financial Institution or any other class of person as notified by the commissioner|
Credits: Tally Solutions