GST Registration Procedure Fees Time Returns forms
Class of persons are liable to get registered:-
1. Any person who carries on any business whose turnover exceeds threshold limit
2. Tax payer under the current law
3. Transferee of a business of registered tax payer
4. Persons making any inter-State supply
5. Casual taxable persons
6. Persons who are required to pay tax under reverse charge
Every person who is liable to be registered under as per the above conditions shall apply for registration in every such State in which he is so liable within 30 days from the date on which he becomes liable to registration, where a person not liable to be registered may get himself registered voluntarily. Every person shall have a Permanent Account Number issued under the Income Tax Act, 1961 in order to be eligible for grant of registration. The registration or the Unique Identity Number, shall be granted or, as the case may be, rejected after due verification in the manner and within such period as may be prescribed. The Central or a State Government may, on the recommendation of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act.
2. Registration certificate
A certificate of registration shall be issued in the prescribed form, with effective date as may be prescribed.
3. Acceptance of registration by one means automatic approval by other
The grant of registration or the Unique Identity Number under the CGST Act / SGST Act shall be deemed to be a grant of registration or the Unique Identity Number under the SGST/CGST Act provided that the application for registration or the Unique Identity Number has not been rejected under SGST/CGST Act.
4. Amendment of registration
Every registered taxable person shall inform the proper officer of any changes in the information furnished at the time of registration, or that furnished subsequently. The proper officer on the basis of information furnished and after making such inquiry as he may deem fit, approve or reject amendments in the registration particulars in the manner and within such period as may be prescribed:
5. Circumstances when Registration can be cancelled
The proper officer may, either on his own motion or on an application filed cancel the registration having regard to the circumstances where,—
(a) the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or
(b) There is any change in the constitution of the business; or
(c) The taxable person, other than the person registered is no longer liable to be registered under Schedule III.
6. Other circumstances when Registration can be canceled
The proper officer may cancel the registration of taxable person as he may deem fit, where,—
(a) The registered taxable person has contravened such provisions of the Act or the rules made there under as may be prescribed; or
(b) The taxable person has not filed the return for a continuous period of 6 months; or
(c) Any person who has taken voluntary registration has not commenced business operations within 6 months from the date of registration.
Every supplier shall be liable to be registered if he makes a taxable supply of goods and/or services in a financial year exceeds Rs 9,00,000(Rs. 4,00,000 if the taxable person conducts his business in any of the NE States including Sikkim).
8. Various forms under the regime
a. Application for Registration under Goods and Services Tax Act
b. Application for Surrender of Registration under Goods and Services Tax Act
c. Application to Opt for Composition Scheme
d. Application for withdrawal from Composition Scheme
e. Application for Amendment(s) in Particulars subsequent to Registration under Goods& Services Act.