In the post titled Registered Dealer? Learn How to Transition to GST, we discussed the essentials of registration, and the forms needed for existing dealer registration. In this post, we will understand the registration process for new business registrations.
Liability for Registration in GST
|Liability to Register||Liability for Payment of Tax|
|North East India||Rs 9 Lakhs||Rs 10 Lakhs|
|Rest of India||Rs 19 Lakhs||Rs 20 Lakhs|
If you are a regular dealer or a composite tax payer, you need to do the following:
- Fill Part-A of Form GST REG-01. Provide your PAN, mobile number, and E-mail ID, and submit the form.
- The PAN is verified on the GST Portal. Mobile number, and E-mail ID are verified with a one-time password (OTP).
- You will receive an application reference number on your mobile and via E-mail.
- Fill Part- B of Form GST REG-01 and specify the application reference number you received. Attach other required documents and submit the form.
- If additional information is required, Form GST REG-03 will be issued to you. You need 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 you have provided all required information via Form GST REG-01 or Form GST REG-04, a certificate of registration in Form GST REG-06 will 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.
Registration Forms for Other Stake Holders
|Form No.||Form Type|
|Form GST REG-07||Application for Registration as Tax Deductor or Tax Collector at Source|
|Form GST REG-08||Order of Cancellation of Application for Registration as Tax Deductor or Tax Collector at Source|
|Form GST REG-09||Application for Allotment of Unique ID to UN Bodies/Embassies|
|Form GST REG-10||Application for Registration for Non Resident Taxable Person|
Articles on amendment, cancellation, and revocation of registration.