How to Get a New GST Registration?
For businesses who are already registered under the previous taxation laws, the immediate actionable is to obtain a provisional GST registration; assess whether they are still liable to mandatorily register under GST – and accordingly, either migrate to GST registration or exercise the option to cancel the provisional registration.
However, if you are a new businesses or you were previously unregistered, but are now liable to register because of the prescribed threshold limits, the road ahead for you – is a new GST registration.
Here’s how you need to go about obtaining a New GST Registration –
Step 1: Check out the threshold limits in your State
The threshold limit to take GST registration is as follows:
- Special Category States (Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand) – INR 10 Lakhs
- Rest of India – INR 20 lakhs
Note: J&K, although initially not under the GST ambit, adopted the GST resolution on 5th July. The threshold limit in J&K will mostly remain at INR 10 lakhs.
Step 2: Obtain new GST registration
Whether you opt for regular dealership or for composite scheme, you need to take the following steps for obtaining new GST registration:
- Access the common GST portal
- You need to fill and submit Part-A of Form GST REG-01 by providing PAN, mobile number, and E-mail ID. The PAN will be verified on the GST Portal, while mobile number, and E-mail ID will be verified with a one-time password (OTP).
- Once you do that, you will receive an application reference number on your mobile number and E-mail.
- You will then need to fill Part- B of Form GST REG-01 and specify the application reference number received. Also, before submitting the form, you need to attach other required documents, as specified in the section below.
- If additional information is required, Form GST REG-03 will be issued from the portal. You will need to respond via Form GST REG-04 with the required information within 7 working days from the date of receipt of Form GST REG-03.
- If you have provided all the 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 however, the registration application will be rejected via Form GST REG-05.
Checklist of documents required for New GST Registration
Make sure you meet the following GST registration requirements.
- Contact Details – Email ID, Contact No.
- 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 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 Municipal Khata copy or copy of electricity bill.
- Bank account related proof: Scanned copy of the first page of bank pass book or bank statement
- Authorization forms: For each authorized signatory, upload authorization copy or a copy of resolution of managing committee or board of directors in the prescribed format.
Forms for New Registration for specific taxable persons
|Form No.||Form Type|
|Form GST REG-07||Application for Registration as Tax Deductor or Tax Collector at Source|
|Form GST REG-09||Application for Registration for Non Resident Taxable Person|
|Form GST REG-09A||Application for Registration for a person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient|
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Author: Pramit Pratim GhoshPramit, who has been with Tally since May 2012, is an integral part of the digital content team. As a member of Tally’s GST centre of excellence, he has written blogs on GST law, impact and opinions - for customer, tax practitioner and student audiences, as well as on generic themes such as - automation, accounting, inventory, business efficiency - for business owners.
Pramit Pratim Ghosh
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