For businesses who are already registered under the previous taxation laws, the immediate actionable is to obtain a provisional GST registration; assess whether they are still liable to mandatorily register under GST – and accordingly, either migrate to GST registration or exercise the option to cancel the provisional registration.

However, if you are a new businesses or you were previously unregistered, but are now liable to register because of the prescribed threshold limits, the road ahead for you – is a new GST registration.

Also read: Registered Dealer? Learn How to Transition to GST

Here’s how you need to go about obtaining a New GST Registration –

Step 1: Check out the threshold limits in your State

The threshold limit to take GST registration is as follows:

  • Special Category States (Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand) – INR 10 Lakhs
  • Rest of India – INR 20 lakhs

Note: J&K, although initially not under the GST ambit, adopted the GST resolution on 5th July. The threshold limit in J&K will mostly remain at INR 10 lakhs.

Step 2: Obtain new GST registration

Whether you opt for regular dealership or for composite scheme, you need to take the following steps for obtaining new GST registration:

  • Access the common GST portal 
  • You need to fill and submit Part-A of Form GST REG-01 by providing PAN, mobile number, and E-mail ID. The PAN will be verified on the GST Portal, while mobile number, and E-mail ID will be verified with a one-time password (OTP).
  • Once you do that, you will receive an application reference number on your mobile number and E-mail.
  • You will then need to fill Part- B of Form GST REG-01 and specify the application reference number received. Also, before submitting the form, you need to attach other required documents, as specified in the section below.
  • If additional information is required, Form GST REG-03 will be issued from the portal. You will need to respond via Form GST REG-04 with the required information within 7 working days from the date of receipt of Form GST REG-03.
  • If you have provided all the 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 however, the registration application will be rejected via Form GST REG-05.
Checklist of documents required for New GST Registration

Make sure you meet the following GST registration requirements.

  • PAN
  • Contact Details – Email ID, Contact No.
  • 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.

Forms for New Registration for specific taxable persons

Form No. Form Type
Form GST REG-07 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

Credits: Tally Solutions

Tools & Portals You Might Be Interested to AuTOMate Your Accounting

Most Preferred Excel to Tally Data Import Utility

Import any Software Data to Tally Using Our Simple Excel Templates

Visit Site
Most Preferred Data Import Utility for Online Sellers

Import any Online Portal Order-wise Sales, Returns & Settlement Data to Tally!

Visit Site
Most Preferred Job Portal for Accountants

Fastest Growing Job Portal for Accounting Community!

Visit Site