Person liable for registration under GST
Individuals registered under the Pre-GST law (i.e., Excise, VAT, Service Tax etc.)
Businesses with turnover above the threshold limit of Rs. 40 Lakhs (Rs. 20 Lakhs for North-Eastern States, J&K, Himachal Pradesh and Uttarakhand)
Casual taxable person
Non-Resident taxable person
Agents of a supplier & Input service distributor
Those paying tax under the reverse charge mechanism
Person who supplies via e-commerce aggregator
Every e-commerce aggregator
Person who is supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person
Person not liable for Registration
Agriculturist in respect of supply of his agricultural produce.
Any person exclusively making supply of non-taxable or wholly exempted goods and/or services under GST laws.
GST Registration Process
Go to the Government GST Portal and look for Registration Tab. Now, follow the following procedure-
Form GST REG-01
Part A -Fill PAN, Mobile No., E-mail ID -
Part-B -You will then need to fill this form duly signed (by DSC or EVC) and upload the required documents specified according to the business type.
Form GST REG-02 -An acknowledgment will be generated
Form GST REG-03 -In case of any information sought from you, intimation will be sent to you by the department.
Form GST REG-04- you may need to visit the department and clarify or produce the documents within 7 working days
Form GST REG-05 -The office may also reject your application if they find any errors. You will be informed about this
Form GST REG-06.-Finally, a certificate of registration will be issued to you by the department after verification and approval in GST REG-06
Documents Required for GST Registration
PAN of the Applicant
Proof of business registration or Incorporation certificate
Identity and Address proof of Promoters/Director with Photographs
Address proof of the place of business
Bank Account statement/Cancelled cheque
Letter of Authorization/Board Resolution for Authorized Signatory