Blog Post

In this post, we will understand the registration process for new business registrations.

Liability for Registration in GST

Region Aggregate Turnover
North East India + Sikkim, J&K, Himachal Pradesh and Uttarakhand Rs 10 Lakhs
Rest of India Rs 20 Lakhs

If you are a regular dealer or a composite taxpayer, you need to do the following for GST registration:

  1. Fill Part-A of Form GST REG-01. Provide your PAN, mobile number, and E-mail ID, and submit the form.
  1. The PAN is verified on the GST Portal. Mobile number and E-mail ID are verified with a one-time password (OTP).
  1. You will receive an application reference number on your mobile and via E-mail.
  1. Fill Part- B of Form GST REG-01 and specify the application reference number you received. Attach other required documents and submit the form.  Following is the list of documents to be uploaded –
  • Photographs: Photographs of proprietor, partners, managing trustee, committee etc. and authorized signatory
  • Constitution of taxpayer: Partnership deed, registration certificate or other proof of constitution
  • Proof of principal / additional place of business:
    • For own premises– Any document in support of the ownership of the premises like latest property tax receipt or Municipal Khata copy or a copy of electricity bill.
    • For rented or leased premises – copy of rent/lease agreement along with owner’s (landlord) documents like latest property tax receipt or MunicipalKhata copy or a copy of electricity bill.
  • Bank account related proof: Scanned copy of the first page of bank passbook or bank statement
  • Authorization forms: For each authorized signatory, upload authorization copy or a copy of the resolution of managing committee or board of directors in the prescribed format.
  1. 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.
  1. 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 the date of receipt of Form GST REG-01 or Form GST REG-04.
  1. If the details submitted are not satisfactory, the registration application is rejected using Form GST REG-05.

GST Registration Forms for Other Stakeholders

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

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