Under any taxation system, registration is the most fundamental requirement for identification of tax payers ensuring tax compliance in the country. If a person voluntarily wants GST Registration than he can take. The GST Act require some persons to compulsorily take registration in each State or Union Territory where they exercise their business within 30 days from the date he becomes liable to registration.
Change in GSTIN Registration Details
On the basis of Analysis of Section 22, section 23 and section 24 of CGST Act, following person are required to take GST Registration:-
- Person whose Aggregate Turnover of goods exceed Rs 40 Lakhs. (Some states has not increased their limit, they are continuing the old limit of Rs.20 Lakhs and special category states has Rs. 10 lakhs)
- Aggregate Turnover of services exceeds the limit of Rs 20 Lakhs. (In Special category states, the limit is Rs. 10 Lakhs).
List of GST Turnover limit for Compulsory GST Registration in States of India :-
S. No. |
States |
Before 1 Feb 2019 |
w.e.f 1 Feb 2019 |
w.e.f 1 April 2019 |
| 1 | Manipur, Mizoram, Nagaland, Tripura | Goods-Rs 10 Lakh
Services– Rs 10 Lakh |
Goods-Rs 10 Lakh
Services– Rs 10 Lakh |
Goods-Rs 10 Lakh
Services– Rs 10 Lakh |
| 2 | Uttarakhand, Meghalaya, Sikkim, Arunachal Pradesh | Goods-Rs 10 Lakh
Services– Rs 10 Lakh |
Goods-Rs 20 Lakh
Services– Rs 20 Lakh |
Goods-Rs 20 Lakh
Services– Rs 20 Lakh |
| 3 | Himachal Pradesh, Assam | Goods-Rs 10 Lakh
Services– Rs 10 Lakh |
Goods-Rs 20 Lakh
Services– Rs 20 Lakh |
Goods-Rs 40 Lakh
Services– Rs 20 Lakh |
| 4 | Jammu and Kashmir | Goods-Rs 10 Lakh
Services– Rs 10 Lakh |
Goods-Rs 20 Lakh
Services– Rs 20 Lakh |
Goods-Rs 40 Lakh
Services– Rs 20 Lakh |
| 5 | Puducherry, Telangana | Goods-Rs 20 Lakh
Services– Rs 20 Lakh |
Goods-Rs 20 Lakh
Services- Rs 20 Lakh |
Goods-Rs 20 Lakh
Services– Rs 20 Lakh |
| 6 | Other Remaining States and UTs (Chhattisgarh, Jharkhand, Delhi, Bihar, Maharashtra, Andhra Pradesh, Gujarat, Haryana, Goa, Punjab, Uttar Pradesh, Karnataka, Madhya Pradesh, Odisha, Rajasthan, Tamil Nadu, West Bengal) | Goods-Rs 20 Lakh
Services– Rs 20 Lakh |
Goods-Rs 20 Lakh
Services– Rs 20 Lakh |
Goods-Rs 40 Lakh
Services– Rs 20 Lakh |
- Person making inter-state supplies
- Casual Taxable Person
- Person receiving Supplies on which Tax is payable on Reverse Charge Mechanism (Example LIC)
- Non- resident tax payer (apply for the registration at least 5 days prior to starting of business.)
- E-commerce Operator
- Tax Deductors
- Input Sevice Distributor
- E-commerce Suppliers
- OIDAR services from Outside India to India.
HSN and SAC to be declared only above this Limit
Exceptions to the above .
Following Person does not require GST Registration–
- Persons engaged fully in supplying goods or services or both not liable to tax or exempted.
- Person making inter-state supplies of taxable services and having an aggregate turnover not more than 20 Lakh, to be computed on all India basis. (10 lakh rupees for special category States except J & K)
- Suppliers of services through e-commerce platforms having turnover not more than amount of 20 Lakh.
- Agriculturist supplying the products cultivated in the land.
- Person Making only Reverse Charge Supplies.
FAQ’s on GST Annual Return and GST Audit
Aggregate Turnover
Value of all (taxable supplies+Exempt supplies+Exports+Inter-state supplies) – (Taxes+Value of inward supplies+Value of supplies taxable under reverse charge + Value of non-taxable supplies) of a person having the same PAN across all his business entities in India.
Bill Of Supply for Composition Dealers
GST Registration Procedure
Step 1: Enter into the portal of GST Website.
Step 2: Click on “register now” under the head “Tax Payers”
Input Tax Credit on Motor Vehicles
Step 3: Click the option of “NEW REGISTRATION” and fill all the requirements mentioned there such as NAME, EMAIL, MOBILE NUMBER and many more. After filling the all the mandatory tabs click “PROCEED”.
Step 4: Enter One Time Password (OTP) which is received on the EMAIL and MOBILE NUMBER which you mentioned in the previous Step. If OTP is not received click “RESEND” otherwise click on “CONTINUE”.
GSTIN Cancellation and Related Questions – What, How and When.
Step 5: After submission of correct OTP, The Temporary Reference Number will be sent to your EMAIL and MOBILE NUMBER.
Step 6: Now, Again go to Register Now from GST Portal (As we did in STEP 2). And then select “TEMPORARY REFERENCE NUMBER” (TRN). Fill the TRN which is received on EMAIL or MOBILE NUMBER and fill other tabs too then click “PROCEED”.
Step 7: You will again receive OTP on MOBILE NUMBER and EMAIL. Enter that and click “PROCEED”.
Step 8: A Dashboard will appear. You will see the status of the application as “DRAFT”. Click on “EDIT ICON” under the action column (last column).
Step 9: Fill all the necessary details which are required by the form. This is a list of items which are compulsorily required for GST Registration.
- Photograph of the Person
- Business Details
- Name of partners or promoters
- Main place of business along with additional within the same state.
- Bank Account Details
- Authorization Form
Step 10: After completing all the above-mentioned details go to the last tab Verification Tab. Tick on the declaration and submit the application using any of the following ways-
For Body Corporate – DSC (Digital Signature Certificate) is necessary
Submit with E SIGN– AADHAR registered mobile number will receive one time password (OTP).
FAQs on Revocation of GSTIN Cancellation.
Step 11: After Acceptance of the Application, a success message is displayed on the screen and Application Registration Number (ARN) is sent to Email and Mobile Number which were mentioned at the time of generating Temporary Registration Number (TRN).
On completing the above process without any error ,within 7 days a registration Certificate will be mailed to your E-mail Id.
If there is any error, it will be communicated to the E-mail id. You are require to send a response within 7 working days. If the officer is satisfied, he will approve it. If not, he can reject it.
- The Author of the above article is Aditya Kishore, ICAI.
For any question visit us at GST Discussion Forum
