Transitioning with the GST is a great move for any dealer, however, are you aware of how to register under the GST regime? We have provided a snapshot of all the essential information required for GST registration both for an existing dealer as well as for new businesses, as well as the form filings that need to be undertaken.
As we all know, the threshold limits for GST registration liability is different for different states in India as follows –
|
States |
Aggregate turnover |
|
Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand also known as the Special Category States |
INR 10 Lakhs |
|
Rest of the Country |
INR 20 Lakhs |
The following forms need to be filled out if you are a regular dealer or a composite tax payer, for the purpose of GST registration –
|
Form |
Description |
|
Part A of Form GST REG-1 |
Details of PAN, mobile number, email etc. need to be provided. The PAN is then verified by the GST portal and the taxpayer gets an OTP for registering and verifying the mobile number and email. Once this is done, an application reference number is provided on the registered contact information. |
|
Part B of Form GST REG-1 |
Application number so received needs to be furnished along with other documents such as photographs of all the partners/proprietors of the business including the committee members, the constitution of the registering taxpayer such as any registration certificate or partnership deed, proof of residence of the business in terms of its head office and where it is registered, which could be by way of a property tax receipt or lease agreement and copy of the electricity bill; bank account proof such as statements and all other authorization forms for each of the partners / proprietors or members of the committee. |
|
Form GST REG-3 |
This form is issued if any additional information is required. |
|
Form GST REG-4 |
The additional information sought on the basis of Form GST REG-3 needs to be filled out in this form GST REG-4 within 7 days of receiving the GST REG-3. |
|
Form GST REG-6 |
Upon provision of all the above requisite information, the taxpayer is issued a certificate by way of this form within 3 working days. |
|
Form GST REG-5 |
In case the above details furnished are found unsatisfactory, then the form may be rejected by way of this form. |
Other Form Filings (for other stakeholders) –
|
Form |
Description |
|
Form GST REG-7 |
This form must be filled by any person wishing to register as a tax deductor or tax collector at source |
|
Form GST REG-8 |
This form must be filled by any person wishing to cancel his application for registration after having applied under Form GST REG-7 |
|
Form GST REG-9 |
This form must be filled by any non residentperson who is taxable and wishes to apply for GST registration |
|
Form GST REG-9A |
This form must be filled by any person living outside India, providing details online to any non-taxable online recipient |
|
Form GST REG-10 |
A casual taxable person or a non resident taxable person may use this form for applying for an extension of the period of operation |
|
Form GST REG-12 |
Multilateral financial institutions or the United Nations organizations (or any other class of persons) may use this form for applying for an allotment of a unique identification number upon certification by the commissioner |
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