GST Registration
Person liable for registration under GST Individuals registered under the Pre-GST law (i.e., Excise, VAT, Service Tax etc.) Businesses with turnover above the threshold limit of Rs. 40 Lakhs (Rs. 20 Lakhs for North-Eastern States, J&K, Himachal Pradesh and Uttarakhand) Casual taxable person Non-Resident taxable person Agents of a supplier & Input service distributor Those paying tax under the reverse charge mechanism Person who supplies via e-commerce aggregator Every e-commerce aggregator Person who is supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person Person not liable for Registration Agriculturist in respect of supply of his agricultural produce. Any person exclusively making supply of non-taxable or wholly exempted goods and/or services under GST laws. GST Registration Process Go to the Government GST Portal and look for Registration Tab. Now, follow the following procedure- Form GST REG-01 Part A -Fill PAN, Mobile No., E-mail ID - Part-B -You will then need to fill this form duly signed (by DSC or EVC) and upload the required documents specified according to the business type. Form GST REG-02 -An acknowledgment will be generated Form GST REG-03 -In case of any information sought from you, intimation will be sent to you by the department. Form GST REG-04- you may need to visit the department and clarify or produce the documents within 7 working days Form GST REG-05 -The office may also reject your application if they find any errors. You will be informed about this Form GST REG-06.-Finally, a certificate of registration will be issued to you by the department after verification and approval in GST REG-06 Documents Required for GST Registration PAN of the Applicant Aadhaar card Proof of business registration or Incorporation certificate Identity and Address proof of Promoters/Director with Photographs Address proof of the place of business Bank Account statement/Cancelled cheque Digital Signature Letter of Authorization/Board Resolution for Authorized Signatory
