- Liability to take the registration under GST arise if :-
- Every supplier other than Special category state:- Turnover Exceed of Rs. 20 Lakh
- Special category state:- Turnover Exceed of Rs. 10 Lakh
- Aggregate Turnover means:-
Taxable Supply + Exempt Supply (Including Non-GST Supply) + Zero Rated Supply + Inter-state Supply (Branch transfer having same PAN but different GST number)
Reverse charge supply + CGST/SGST/IGST/UTGST/Cess
GST council in 32nd meeting doubled that turnover limit (with effect from 01 April 2019):-
- Every supplier other than Special category state:- Turnover 20 Lakhs to 40 Lakhs
- Special category state:- Turnover 10 Lakhs to 20 Lakhs
- Composition dealer:- Turnover 75 Lakhs to 1.5 crore
- Before registration under GST a taxpayer shall have the following documents:-
- PAN Card
- Aadhaar Card
- Proof of Constitution like Certificate of Incorporation in case of Company, Partnership deed in case of Partnership firm etc.
- Passport size photo of proprietor, partner in case of partnership firm, directors in case of company etc.
- Proof of place of business like rent agreement or electricity bill or ownership proof etc.
- Copy of cancelled cheque or bank passbook front page or bank statement having the name of taxpayer.
- A taxpayer can take registration of GST easily by using following steps:-
- Go to website named as www.gst.gov.in
- Then go to
- Select an appropriate option from the tab
I am a……………Select State and District——Enter legal name of the business which is printed on your PAN card—-Email ID and Mobile number—-Click on Proceed button.
- A one time password (OTP) sends your Email ID and Mobile number, enter these OTP in respective column and click on continue button.
- You will receive an Temporary Reference Number (TRN) on your email and mobile number. Noted down this TRN number.
- Again go to Services——-Registration——-New Registration——-Select Temporary Reference Number——Enter this TRN number and captcha code—-Click on proceed
- You will receive again OTP on your Email id and mobile number, enter this OTP and click on continue button.
- Fill the following detail appropriately:-
- Business Details
- Promoter/Partners Details
- Select one Authorised signatory who will be responsible for all GST related activity.
- Authorised Representative
- Principal place of Business
- Detail of Additional place of Business
- Select the appropriate Goods and Services in which you want to deal.
- Enter Bank account detail
- After fill all the detail then go to verification page then click on declaration and submit the application by using the any one following options:-
- Use DSC
- E-sign:- In this option OTP sent to Aadhaar Registration number
- EVC – In this option OTP sent to Email Id and Mobile number
- A success massage will display on your screen and Application Reference Number (ARN) is sent to your Email id and mobile number.
- You can check the status of your application by entering this ARN number on GST portal.
- GST registration certificate will be issued by government authority after 3 working days.
- GST number is a unique number. It is a fifteen digit unique number.
- If a business runs from more than one state then it is required to take separate GST registration for each state.
- Separate GST registration is required to take for two separate vertical business like a taxpayer run automobile business and run communication business then it is required to take separate GST registration both business because both business not related to each other.