The following person are required to take registration under GST irrespective of turnover:

ü Person making interstate supplies

ü casual taxable persons

ü Persons who are required to pay tax under RCM

ü Person who are required to pay tax under sub-section (5) of section 9

ü Non-resident taxable persons making taxable supply

ü Persons who are required to deduct tax under section 51

ü Persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise

ü Input Service Distributor

ü Persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52

ü Every E-commerce operator

ü Every person supplying OIDR services from a place outside India to a person in India, other than a registered person

ü Notified Persons

Persons not required to obtain GST Registration:

ü an agriculturist, to the extent of supply of produce out of cultivation of land

ü Person making supplies of goods or services that are not liable to tax under GST or wholly exempt under GST.

ü Individual advocates (including senior advocates)

ü Individual sponsorship service providers (including players)

Multiple Registration Under GST:

A taxable person who has been granted multiple registrations under the earlier law on the basis of a single PAN shall be granted only one provisional registration under GST.

PAN is mandatory for GST Registration. One person would be allotted a single registration in a State or Union territory. However, there is an exception to the said provision which provides that if a person is having multiple business verticals in a State or Union territory, he may be granted separate registration for each business vertical.

Here’re some questions related to GST Registration Process:

Whether a person can himself registered under the Act without having a Permanent Account Number?

A person should be mandatorily have Permanent Account Number issued under the Income Tax Act in order to be eligible for grant of registration.

Is there any exception for a person being registered under the Act without having a Permanent Account Number?

Following persons would not be required to have a Permanent Account Number for being registered under the Act:

a)      Non-resident taxable person

b)      A persons required to deduct tax under section 51 of the CGST Act.

     They would have to submit such other document as may be prescribed under the Act. 

What is GSTIN?

Currently, any service provider who is registered under service tax law is assigned a ST registration number by CBEC. Similarly, when any dealer registered under VAT laws a unique TIN number is issued by state authorities.

Now, in the GST regime all the business entities registering under GST will be provided a unique identification number known as GSTIN or GST Identification Number. The government will allot a state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN). Also, existing taxpayers have to migrate into GST and a unique GSTIN will also be allotted to them.

GSTIN Number Format:

GSTIN contains 15 digits which will be assign to each registered person and it is a state-wise PAN-based Number.

· First two digits of GSTIN will represent the state code     

· Next ten digits of GSTIN will belongs the PAN number registered person.

· Next two digits will be assigned based on the number of registration within a state.

· Last digit will be for check code

There is no fee applicable for enrolment under GST and obtaining GSTIN.

Is there any different time limit for submission of application for registration for Casual Taxable Person and Non-Resident Taxable Person?

Yes, a person who is a non-resident taxable person or casual taxable person shall apply for registration at least five days prior to the date of commencement of business.

What would be the effective date if registration for a person applying for new registration?

a)Application for registration has been submitted within thirty days from the date on which the person becomes liable for registration: The registration shall be effective from the date on which the person becomes liable for registration.

b) Application for registration has been submitted after thirty days from the date on which the person becomes liable for registration:

Where an application for registration has been submitted by the applicant after thirty days from the date of being liable to registration, the effective date of registration shall be the date of grant of registration.

Migration to GST: