GST registration process in the India

GST registration process   in the   India

1) What is the benefit of registering a     low business     GST?

The registration under the regime of tax on goods and services (GST) will grant the following advantages to the business:

·   Legally recognized as a supplier of goods or services.

·     Appropriate accounting for taxes paid on goods or services that can be used to pay for GST due to the supply of goods or services or both by the company.

·      Legally authorized to collect taxes from its buyers and transfer the credit of the taxes paid for the goods or services supplied to the buyers or beneficiaries.

2) What is the responsibility     for the registration of GST in India?

The aggregate business volume requirement for the GST record is as follows:

Region	Aggregate turnover
	Registration responsibility	Responsibility for the payment of taxes
Northeast India	Rs 9   Lakhs	Rs 10   Lakhs
Rest of india	Rs 19   Lakhs	Rs 20   Lakhs

3) What is the registration process for GST in India?

The GST registration process will be carried out online through a portal maintained by the Central Government of India.   government   it will also name GSP (GST   Suvidha  Providers) to help companies with the registration process.

Based on the information provided by     GSTN   , the registration process looks like this:

1.  The applicant must send his NAP, mobile phone number and email address in the Party   TO   Form GST REG - 01 on the GSTN portal or through the facilitation center (notified by the board or the commissioner).

2.    The PAN is verified in the GST Portal.   The mobile phone number and the email address are verified with a one-time password (OTP).   Once the verification is complete, the applicant     You will receive a reference number of the application in the registry.     Number of mobile and by email.     An acknowledgment of receipt must be issued to the applicant in FORM GST REG-02 electronically.

3.     The applicant must complete Part B of the GST REG-01 form and specify the reference number of the application.   Then you can send the form after attaching the required documents.

4.     If additional information is required, the form GST REG-03 will be issued.   Applicant     must respond on Form GST REG-04 with the required information within 7 working days from the date of receipt of Form GST REG-03.

5.     If you have provided all the required information through the GST Form REG-01 or the Form GST REG-04,     The certificate of registration in the Form GST REG -06 for the main place of business, as well as for each additional place of business, will be issued to the applicant.   If the person has multiple commercial verticals within a state, you can submit a separate application for registration on Form GST REG-01 for each   vertical   business Yes   the details presented are not satisfactory, the application for registration will be rejected using Form GST REG-05. The applicant who must deduct TDS or collect TCS must submit an application on Form GST REG - 07 for registration.   If you are no longer responsible for deducting or collecting taxes at the source, the officer may cancel and report the cancellation of the record.

Documents required for the GST record:

·    PAN card of the company.

·    Proof of incorporation as a partnership deed, Memorandum of Association (MOA) / Articles of Association (AOA), certificate of incorporation.

·     Details and proof of place of business as rental contract or electricity bill.

·      A   check   cancelled   from your bank account showing     the name of the account holder, the MICR code, the IFSC code and the details of the bank branch

·      Authorized signer, such as the list of partners with their identity and proof of address in the case of a collaborating company or the list of directors with their identity and proof of address in case of the company.

You can Register your business for GST on the GSTN portal.

If you are a taxpayer in Goa, you must read the notification and register before November 29, 2016.

For the rest of India, the dates have also been announced.   The table is the following:

state	START DATE	FINAL DATE
Pondicherry, Sikkim	11/8/2016	11/23/2016
gujrat,     Maharashtra   , Goa, Daman and Diu, Dadra Nagar Haveli, Chhattisgarh	11/14/2016	11/19/2016
Odisha   , Jharkhand, Bihar, West Bengal, Madhya Pradesh, Assam, Tripura, Meghalaya, Nagaland, Arunachal Pradesh, Manipur, Mizoram	11/30/2016	12/15/2016
Uttar Pradesh, Jammu and Kashmir, Delhi, Chandigarh, Haryana, Punjab,   Uttarakhand   , Himachal Pradesh, Rajasthan	12/16/2016	12/31/2016
Kerala, Tamil Nadu, Karnataka,   Telangana   , Andhra Pradesh	01/01/2017	01/15/2017
Tax registration service	01/01/2017	01/31/2017
Delta All registered (All groups)	02/02/2017	03/20/2017

These timelines continue to change.   Therefore, please continue reviewing this page for more updates.

4) Can a person without GST registration claim ITC and collect taxes?

No. A person without a GST registration can not collect GST from their clients or claim any GST tax credit paid by them.

5) What will be the effective date of registration?

When the application for registration has been filed within thirty days from the date the person is responsible for the registration, the effective date of registration will be the date of your registration responsibility.

When the applicant has submitted an application for registration after thirty days from the date on which the registration was made responsible, the effective date of registration shall be the date of granting registration.

In the case of   registry   of   suomoto   , that is, take the registration voluntarily while it is within the threshold exemption limit for the payment of taxes, the effective date of registration will be the 
Date of the registration order.

6) Who are the persons responsible for taking a Registry in accordance with the GST Model Law?

Any supplier that does business anywhere in India and whose total turnover exceeds the threshold limit as previously prescribed in a year, is likely to be recorded.   However, certain categories of persons mentioned in Annex III of the MGL can be registered independently of this threshold.

A farmer will not be considered as a taxpayer and will not be responsible for taking the record.   (According to section 9 (1))

7) What is an aggregate business volume?

According to section 2 (6) of MGL, the aggregate business volume includes the added value of: 
(   i   ) all supplies subject to taxes and not subject to taxes, 
(ii) exempt supplies, and 
(iii) exports of goods and / or services of a person with the same NAP.

The above will be computed in   regime   all   and does not include taxes   India   defendants under the CGST Act, SGST Law and the IGST Law. 
The aggregate turnover does not include the value of the supplies on which the tax is charged on the basis of the reverse charge and the value of the incoming supplies.

8) What are the cases in which registration is mandatory?

According to paragraph 5 of MGL Schedule III, the following categories of persons will be required to be registered in a mandatory manner regardless of the threshold limit: 
a) persons who make any taxable interstate supply; 
b) occasional passive subjects; 
c) people who are obliged to pay taxes with an inverse charge; 
d) non-resident taxpayers; 
e) people who must deduct taxes according to section 37; 
f) persons who supply goods and / or services on behalf of other registered taxpayers 
either as an agent or otherwise; 
g) distributor of entrance services; 
h) people who provide goods and / or services that are not brand services, through 
trade operator; 
i   ) every electronic commerce operator; 
j) an aggregator that provides services under its brand or its commercial name;   Y 
k) the other person or class of persons that may be notified by the Central Government or a State Government on the recommendations of the Council.

9)     What is the time limit to take a record according to the GST Model Law?

Any person must take a Register, within thirty days from the date on which he is responsible for registration, in the manner and subject to the prescribed conditions.

10) If a person is operating in different states, with the same PAN number, can he operate with only one record?

No. Each person who is responsible for taking a Registry will have to register separately for each of the States where he has a commercial operation and is responsible for paying GST in terms of Subsection (1) of Section 19 of the Model Law of GST. .

11) Can a person who has multiple business verticals in a state obtain different records?

Yes.   In terms of Subsection (2) of Section 19, a person who has multiple business verticals in one state can obtain a separate record for each business vertical, subject to the prescribed conditions.

12) Is there a provision for a person to register voluntarily even if he is not responsible for paying the GST?

Yes.   In terms of Subsection (3) of Section 19, a person, although not required to register in Annex III, may voluntarily register, and all provisions of this Act, as applicable to a registered taxpayer, shall apply to such a person

13) Is it mandatory to have a Permanent Account Number (PAN) to obtain a Register?

Yes.   Each person shall have a Permanent Account Number issued pursuant to the Income Tax Act of 1961 (43 of 1961) to be eligible for the granting of registration pursuant to Section 19 of the GST Model Law. 
However, under section 19 (4A) of MGL, PAN is not mandatory for a non-resident taxpayer who can be granted registration based on any other document that may be prescribed.

14) Either the Department, through the appropriate official, can   suo-moto   proceed with the registration of a Person in accordance with this Law?

Yes.   In terms of subsection (5) of Section 19, when a person who is subject to being registered under this Act does not obtain the registration, the corresponding official may, subject to 
For any action that is, or may be taken under, the MGL, or under any other law for the time being in effect, proceed to register that person in the manner prescribed.

15) Can the appropriate official reject an application for registration?

Yes.   In terms of subsection 7 of MGL, the appropriate official may reject an application for registration after due verification.   However, it is also provided in subsection 8 of Section 19, the appropriate official will not reject the application for registration or the unique Identity Number without giving notice of the cause and without giving the person a reasonable opportunity to be heard.

16) Is the registration granted to any person permanent?

Yes, the Certificate of registration once granted is permanent unless it is delivered, canceled, suspended or revoked.

17) Is it necessary for United Nations agencies to register with MGL?

All organizations of the United Nations Consulate or the Embassy of foreign countries and any other class of persons so notified must obtain a unique identification number (UIN) from the GST portal.   The structure of such identification would be uniform in all the states in accordance with the GSTIN structure and it will be common for the Center and the states.   This UIN will be necessary to claim reimbursement of taxes paid by them and for any other purpose that may be prescribed in the GST Rules.

18) What is the responsibility of the taxpayer that supplies the United Nations agencies?

It is expected that the taxable supplier that supplies these organizations will mention the UIN in the invoices and treat those supplies as supplies to another registered person (B2B) and the invoices will be charged by the supplier.

19) Is it necessary for the government?   organization to obtain the registration?

The respective state tax authorities will give a unique identification number (ID) through the GST portal to government authorities / PSUs that do not make supplies abroad of GST goods (and, therefore, are not responsible for obtaining the GST record) , but make purchases between states.

twenty)     Who is an occasional taxpayer?

The occasional passive subject has been defined in Section 2 (21) of MGL.   It means a person who occasionally transacts in a territory subject to taxes where he does not have a fixed place of business.

21) Who is a non-resident taxpayer?

A taxpayer who resides outside India and who comes to India for occasional transaction in the country but does not have a fixed place of business in India is a non-resident taxable person under the terms of Section 2 (69) of MGL.

22) What is the period of validity of the registration certificate issued for an occasional taxpayer and a non-resident taxpayer?

The certificate of registration issued to an "occasional taxpayer 34" or a "non-resident taxpayer" shall be valid for a period of ninety days from the effective date of registration.  However, the appropriate official, at the request of said taxpayer, may extend the validity of the mentioned period of ninety days for an additional period not 
exceeding ninety days

23) Is there an advance tax that must be paid by an occasional taxpayer and a non-resident taxpayer at the time of registration in this special category?

Yes.   While a normal taxpayer does not have to make any deposit of money to obtain the registration, an occasional taxpayer or a non-resident taxpayer must, at the time of filing the application for registration under subsection (1) of section 19, make an advance deposit of taxes for an amount equivalent to the estimated tax liability of said person for the period for which the registration is requested.   If the record should be extended beyond the initial ninety-day period, an additional amount of tax equivalent to the tax must be deposited for the estimated tax for the period for which the extension is requested beyond ninety days.

24) Are modifications to the registration certificate allowed?

Yes.   In terms of Section 20, the corresponding official may, on the basis of the information provided by the registrant or as determined by him, approve or reject the modifications in the registration data in the manner and within the prescribed period.   It should be noted that the permission of the appropriate official will be required to make amendments only for certain central information fields, while for the other fields, the registrant can carry out the amendments.

25) Is the cancellation of the Registration Certificate allowed?

Yes.   Any registration granted under this Act may be canceled by the appropriate Official, in the circumstances mentioned in Section 21 of the MGL.   The appropriate official may, in his own motion or in a submitted application, in the prescribed manner, by the registered taxpayer or his legal heirs, in case of death of said person, cancel the registration, in such manner and within such Period that can be prescribed.

26) If the cancellation of the Registry under the CGST Act also means the cancellation under the SGST Law?

Yes.   The cancellation of registration under a Law (for example, the CGST Act) will be considered as a cancellation of enrollment under the other Act (ie, the SGST Act). (Section 21 (6))

27) Can the appropriate officer cancel the registration on their own?

Yes, under certain circumstances specified in section 21 (2) of MGL, the appropriate officer may cancel the registration on his or her own.   Such circumstances include not filing a statement for a continuous period of six months (for a person subject to normal taxes of 36 people) or three months (for a compound taxpayer), and not starting the business within six months after the date register.   However, before canceling registration, the appropriate officer must follow the principles of natural justice (Section 21 (4))

28) What happens when the registration is obtained by means of erroneous declarations, fraud or suppression of facts?

In such cases, the appropriate officer may cancel the registration retroactively.   Section 21 (3).

29) Is there an option to take centralized registration for services under MGL?

No. There is no such option.

30)     If the taxpayer has different business verticals in a state, will he have to obtain a separate record for each of those verticals in the state?

No. However, the taxpayer has the option to register such independent commercial verticals independently in terms of Section 19 (2) of MGL.

31)     Who is an ISD?

ISD stands for Distributor of entry services and has been defined in Section 2 (56) of MGL.   It is basically an office designed to receive tax bills to receive entry services and distribute the credit to the supplier's units proportionally.

32) Will it be required that ISD be registered separately in addition to the existing taxpayer registry?

Yes.   The ISD registration is for a taxpayer's office that will be different from the normal registry.

33) Can a taxpayer have multiple ISDs?

Yes.   The different offices of a taxpayer can request the registration of ISD.

34) What might be the liabilities (in terms of registration) in the transfer of a company?

The assignee or the successor will be responsible for being registered with effect of said transfer or succession and must obtain a new registration with effect as of said date (List III of MGL).

35) Will all advisers / traders who are already registered under the existing central excise / service / VAT laws have to obtain a new registration?

No. GSTN will migrate all these evaluations / distributors to the GSTN network and issue the GSTIN number and password.   They will be asked to send all the required documents and the information required to register in a certain period of time.   Otherwise, the GSTIN number will be canceled.   The service tax determines that the centralized registry must be applied again in the respective states wherever they have their business.

36) Will it be mandatory to register the worker?

No. Section 43A of MGL does not prescribe any condition of this type.

37) Will the goods be allowed to be supplied from the workplace of a labor worker?

Yes.   But only in cases where the labor worker is registered or the director declares the place of business of the labor worker as his additional place of business.

38) At the time of registration, will you have the   declarant   Who declare all your places of business?

Yes.   The principal place of business and the place of business have been defined separately in section 2 (78) and 2 (75) of MGL, respectively.   The taxpayer will have to declare the main place of business, as well as the details of additional business places in the registration form.

39)     Is there a system to facilitate smaller distributors or those that do not have IT infrastructure?

In order to meet the needs of taxpayers who are not IT experts, the following facilities will be made available: 
Preparer of tax returns (TRP): 
A taxpayer can prepare his registration / returns application himself or can approach the PRT for help.   TRP will prepare said registration / return document in the prescribed format based on the information provided by the taxpayer.   The legal responsibility for the accuracy of the information contained in the forms prepared by the TRP will fall solely on the taxpayer and the TRP will not be responsible for any error or incorrect information.

Facilitation Center (FC)   : 
It will be responsible for the digitization and / or loading of the forms and documents, including a summary sheet duly signed by the Authorized Signatory and delivered by the taxpayer.   After loading the data into the common portal using the FC ID and Password, the FC will take and sign a copy of the acknowledgment of receipt and deliver it to the taxpayer for registration.   The FC will scan and upload the summary sheet duly signed by the Authorized Signatory.

40)     Is there any facility for digital signature in the GSTN record?

Taxpayers would have the option to sign the application submitted using valid digital signatures (if the applicant must obtain the DSC in accordance with any other current law, you must send your application for registration using it).   For those who do not have a     Digital signature, alternative mechanisms will be provided in the GST Registration Rules.

41)     What will be the time limit for the decision on the online application?

If the information and the documents loaded are in order, the State and the central authorities will approve the request and will communicate the approval to the common portal within three common working days.   The portal will automatically generate the Registration Certificate.

In the event that the tax authorities do not report any deficiency to the applicant within three common business days, the registration will be deemed to have been granted [section 19 (9) of MGL] and the portal will automatically generate the Certificate of Registration.

42) What will be the time of the applicant's response if any query is raised in the online application?

If during the verification process, one of the tax authorities raises any query or notices any error, it will be communicated to the applicant and to the other fiscal authority through the common GST Portal within 3 common working days.   The applicant will respond to   the query / rectify the error / answer the query within a period reported by the corresponding tax authorities (normally this period would be seven days).

Upon receipt of an additional document or clarification, the relevant tax authority will respond within seven common business days.

43) What is the process of denial of registration?

In case the registration is rejected, the applicant will be informed about the reasons for such refusal through an intervention order.   The applicant shall have the right to appeal against the decision of the Authority.   According to subsection (10) of section 19 of MGL, any rejection of an application for registration by an authority (that is, under the CGST / SGST Act) will be considered as a rejection of an application for registration by the another tax authority (that is, under the SGST Law / CGST Law).

44) Will there be any communication related to the layout of the application?

The applicant will be informed of the fact of the concession or rejection of their application for registration by email and SMS through the common portal of GST.   Jurisdictional details    The applicant would be intimidated at this stage.

45) Can I download the registration certificate from the GSTN portal?

In case registration is granted, the applicant can download the Registration Certificate of the common GST portal.

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