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INTRODUCTION TO GST REGISTRATION ONLINE
Goods and Services Tax, which is commonly known as GST is one of the biggest tax reforms our country has seen since independence. Goods and Services Tax is a destination-based tax and is a single tax that subsumes previously existing taxes such as Central Excise, VAT, Entry Tax, Octroi, Service Tax, etc. So, basically GST replaces all the indirect taxes levied on goods and services by States and Central government. GST can be termed as “One Tax, One Nation and One Market”.
GST was rolled out nationwide on July 1, 2017. GST in India follows a dual model where both the State and the Central government levy tax on goods and services, within the State (Intra-State) and Inter-State
All businesses are required to obtain a GST identification number in every state the business has been registered. The first step in adoption of this new taxation regime is to assess whether the business is liable to register and accordingly obtain the GST registration.
Under the GST regime, those business firms whose annual turnover is more than Rs 20 lakh (in case of North Indian states and hill states the turnover should be more than Rs 10 lakhs) should register themselves under the GST as a normal taxable person and this is known as the GST Registration.
NATURE OF GST REGISTRATION ONLINE
- Registration under GST is not tax specific, which means that there is single registration for all the taxes i.e. CGST, SGST/UTGST, IGST and cesses.
- The registration in GST is State specific. Separate Registration for each state/UT- if operating in multiple state/UT
- GST Registration is PAN based registration in one State/UT. [Section 25(2)]
- Under GST, registrations need to be taken State-wise, i.e. there are no centralized registrations under GST. A business entity having its branches in multiple States will have to take separate State wise registration for the branches in different States.
- One registration per State/UT. However, a business entity having separate places of business in a State may obtain separate registration for each of its places of business.
- GST identification number called “GSTIN” – a 15-digit number and a certificate of registration incorporating therein this GSTIN is made available to the applicant on the GSTN common portal.
BENEFITS OF GST REGISTRATION ONLINE
The following are advantages to a taxpayer who obtain registration under GST:
-He is legally recognized as supplier of goods or services or both.
-He is legally authorized to collect taxes from his customers and pass on the credit of the taxes paid on the goods or services supplied to the purchasers/recipients.
-He can claim Input Tax Credit of taxes paid and can utilize the same for payment of taxes due on supply of goods or services.
-Seamless flow of Input Tax Credit from suppliers to recipients at the national level.
-Registered person is eligible to apply for Government bids or contracts or assignments.
-Registered person under GST can easily gain trust from customers.
-GST Registration for online Business or GST Registration for online seller is also helpful by getting access to register on e-commerce websites like Amazon or Flipkart
-No restriction on Interstate sales
HOW TO APPLY GST REGSITRATION ONLINE (GST REGISTRATION PROCESS)
Let you want GST registration online in haryana. It may be done directly by the beneficiaries or through a Facilitation Centre notified by the government. Either way, the methodology is the same.
Whether one is a regular dealer or a composite tax payer, one needs to do the following for obtaining new GST registration:
Step-1 Go to the GST Portal, then Click on ‘Registration’ under the ‘Services’ tab and then click on ‘New registration’.
Step-2 Enter the following details in Part A –
- You have to ensure that the New Registration button is selected.
- You have to select ‘taxpayer’ from the drop-down menu of ‘I am a’
- Select your State/UT
- Select your District from the drop down list
- Enter your Legal name of Business As mentioned in PAN (Note: In case of proprietary company registration, here, you have to mention the name as mentioned in PAN)
- Enter your PAN of the business PAN validated online by Common Portal from CBDT database (If you do not have a PAN, a link has been provided, which will take you to the Online PAN Application page of NSDL)
- Enter your Email Address (OTP will be sent to this email address)
- Enter your Mobile Number ((OTP will be sent to this Mobile Number)
- Now click on Proceed
Step-3 Enter the OTP received on the email and mobile. Click on Proceed. If you have not received the OTP click on Resend OTP. (OTP will valid for 10 Minutes only. For Mail OTP, if you cannot find the mail in your Inbox, please check your Spam folder)
Step-4 Once you verify the OTP, you will receive the Temporary Reference Number (TRN) now. This will also be sent to your email and mobile. Note down the TRN.
This number serves as a reference till the registration certificate is issued. It is valid for fifteen days by when Part B details need to be completed.
- Fill Part- B of Form GST REG-01 and specify the application reference number 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. One needs 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 one have provided all required information via Form GST REG-01 or Form GST REG-04, a certificate of registration in Form GST REG-06will 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.
What is GST Online Registration Fees?
There is no application fee for the GST Online Registration Process. However LogicalTax will charge 999/- for their professional work.
How to Check Online GST Registration Status via online?
Once an individual or a business firm apply for GST registration, an Application Reference Number (ARN) will be generated. It is important to note down the ARN for further reference. Generally, it takes 15 days to process a GST registration application form, but one can check for the GST registration status through online on the GST web port by following the below-mentioned steps:
Step 1: Visit the GST web page
Step 2: Go to Services > Registration > click on the ‘Track Application Status’
Step 3: Now enter the ARN which was generated at the time of submitting the GST application form and enter the captcha code to proceed further and now click on ‘Search’
Step 4: The ARN will generate one of the following below mentioned statuses:
- Provisional – It means that the application has not been filed yet but the provisional identity has been already issued.
- Pending for Verification – This means that the application has been successfully submitted but the verification is yet to be done.
- Validation against Error – This means that the PAN filled in the application form does not match with the details provided by the Income Tax Department. In this case, the form has to be resubmitted.
- Migrated – This means that the application for migration to GST has been done successfully.
- Canceled – This means that the registration has been canceled.
MANDATORY GST REGISTRATION ONLINE
It is mandatory for you register for GST and have a GSTIN if:
- Person having aggregate turnover exceeds 20 Lakh. For more Detail Turnover Limit for Registration
- Person making any inter-state taxable supply;
- Causal taxable persons making taxable supply;
- Person who are required to pay tax under reverse charge;
- Person who are required to pay tax under sec. 9(5) of CGST (i.e. Electronic Commerce Operator);
- Non-resident taxable person making taxable supply;
- Persons who are required to deduct tax under Sec 51, whether or not separately registered under this Act;
- Persons who make taxable supply of goods or services or both on behalf of other taxable person whether as an agent or otherwise;
- Input Service Distributor, whether or not separately registered under CGST;
- Persons who supply of goods or services or both, other than supplies specified under Sec 9(5), through such electronic commerce operator who is required to collect tax at source under Sec 52;
- Every electronic commerce operator;
- Every person supplying online information and database access or retrieval services from place outside India to a person in India, other than a registered person;
PERSON NOT LIABLE FOR GST REGISTRATION ONLINE
- Person engaged exclusively in supplying goods/services/both not liable to tax/wholly exempt from tax
- Agriculturist limited to supply of produce out of cultivation of land
- Persons making only reverse charge supplies
- Persons making inter-State supplies of taxable services up to Rs. 20 lakh
- Persons making inter-State taxable supplies of notified handicraft goods up to Rs. 20 lakh
- Casual Taxable Persons making inter-State taxable supplies of notified handicraft goods up to Rs. 20 lakh.
What is GSTIN Number?
GSTIN stands for the GST Identification number, which is assigned to every dealer who registers under the GST law.
GSTIN is a 15 digit number. The following is the break-up of the GSTIN:
- The first two digits of GSTIN represents the state code, which is a unique one and this is taken from the Indian Census of 2011.
- The following 10-digits will be the Permanent Account Number of the taxpayer.
- The thirteen-digit is assigned based on the number of registration within a state.
- The fourteenth will be the letter ‘Z’ by default.
- The last one will be for check code, it can either be an alphabet or a number.
PENALTY FOR NOT GETTING GST REGISTRATION
Under the GST Act law if you are liable to register under the GST but still you ignore the same or not paying or making short payment of the GST Tax Payment (genuine errors) then there is penalty respective the 10% of the total tax amount subject to a minimum of Rs.10000/-
The penalty will be 100% of the tax amount when the offence is subject to deliberately evaded paying taxes.
AMENDMENT OF GST REGISTRATION
- Except for the changes in some core information in the registration application, a taxable person shall be able to make amendments without requiring any specific approval from the tax authority.
- In case the change is core feilds of information, the taxable person will apply for amendment within 15 days of the event necessitating the change. The Proper Officer, then, will approve the amendment within the next 15 days.
- For changes in non-core fields, no approval of the Proper Officer is required, and the amendment can be affected by the taxable person on his own on the common portal.
GST RETURN FILING ONLINE PACKAGES
NEXT EVERY 25 TRANSACTIONS
GST Registration FAQ
Legal name of the business.
State of place of business or additional place of business.
- Log on to your State VAT or CST portal.
- Receive its Provisional ID and Password.
- Generate new user ID and password on GST portal.
- Fill in your business details with promoter details and business address, bank details and Upload the required documents.
- Verify with digital signature or Aadhaar card EVC.
- Migrated Taxpayer: Any taxpayer who has been migrated from earlier laws and has given temporary registration certificate, form GST under CMP-01 and other details in form GST CMP-03 with in 30days after 1st July 2017.
- New Taxpayer: Any person who is responsible for registering under the GST Act after July 1, 2017, the form can file GST REG-01 and can choose its option to pay Composition amount in the new registration application.
- Existing taxpayer: Any taxpayer who is registered as general taxpayer under GST rule, will apply under Form CMP-02 to select composition plan at least 7 days before beginning of financial year, for which under the composition is the option to repay the tax.
- If Annual turnover exceeds Rs. 1.5 Crore
- If you involved in Inter-State supplies
- All Service Sector Business except restaurant
- Importer of goods & services
- E-commerce sellers
- Supplier of non-taxable goods
- Manufacturer of Notified Goods
- Relaxation announced on GST Composition Scheme on 23rd GST Council Meeting held.
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