As India prepares to enter into a new era of indirect taxation, the inquisitiveness among taxpayers has reached the zenith. As per the speculation, GST would be implemented w.e.f. July 1st, 2017, and needless to mention, this has created high-voltage buzz among the taxpayers in India, and they are keen to seek expert’s guidance so as to apply for GST number with utmost compliance and precision.
Discussed below are all the guidelines that GST applicant need to comprehend.
Application For Registration
- Any supplier who performs any commercial activity or carries on any business at any place within the national boundary of India and whose aggregate annual turnover exceeds threshold limit is liable to get GST registration. However, as per the GST registration rules, certain categories of persons are liable to be registered irrespective of this threshold.
To fill the application form for GST registration efficiently, please follow the steps discussed in (link to GST registration)
- Once the GST application form on the Common Portal is submitted successfully, the applicant would be given a temporary reference number.
Verification of The Application and Approval
- Once an applicant has applied for GST registration through the Common Portal, the process of verification commences. This step is conducted primarily to ensure that the applicant has met all the specified guidelines and requirements for GST applicability in India.
- After paying special attention to all the aspects of the GST application and accompanying documents, the concerned officer will decide whether grant of registration to the application should be granted.
- If the officer fails to take any action within specified timeframe (3 working days from the date of submission of GST applications), the application for GST registration shall be deemed to have been approved.
Issue of Registration Certificate
- Once the application for GST registration has been approved, a certificate of registration in FORM GST REG-06 shall be made available to the applicant on the Common Portal. This form would reflect the principal place of business and/or additional place(s) of business.
- Additionally, Goods and Services Tax Identification Number (GSTIN) would be assigned to the applicant in the following format
(a) Two characters for the State code
(b) Ten characters for the PAN or the Tax Deduction and Collection Account Number
(c) Two characters for the entity code
(d) One checksum character.
Grant of Registration to Non-resident Taxable Person
- All the non-resident taxable persons applying for GST registration are required to submit a duly signed application in FORM GST REG-09 electronically with a valid passport. This must be done at least five days prior to the commencement of business.
- The non-resident taxable persons would be given a temporary reference number by the Common Portal. This would be specifically for them to make an advance deposit of tax.
Extension in Period of Operation By Casual Taxable Person and Non-resident Taxable Person
- If a registered casual taxable person or a non-resident taxable person has the intention of extending the period of registration, then he/she needs to fill an application in FORM GST REG-10 electronically through the Common Portal before the end of the validity of his/her registration.
Suo Moto Registration
- If an officer finds that a specific person liable to register under GST Act has failed to ensure the same, then the officer may register that person through FORM GST REG-11; however, it would be only on a temporary basis.
- This registration shall be effective from the date of order granting registration.
- The registration granted under sub-rule (1) shall be effective from the date of order granting registration.
- Such persons need to apply for GST number within ninety days from the date of the grant of suo moto registration.
Amendment of Registration
- If there is any sort of change or modification in any of the particulars that an applicant has furnished, the person shall submit a duly signed application in FORM GST REG-13 within fifteen days of such change.
- This form should be accompanied with all the documents relating to such change(s).
Cancellation of Registration
- If the proper officer feels and has reasons to believe that the registration of a specific taxpayer is liable to be cancelled, then the officer shall issue a notice to the taxpayer in Form GST REG-16, which would ask the taxpayer to elaborate upon why his/her registration should not be cancelled.
- The taxpayer is supposed to reply to the show cause notice within seven working days (from the date of issue of the notice) in Form REG-17.
- The proper officer shall take further relevant actions depending upon the fact whether the furnished reply by the taxpayer is satisfactory or dissatisfactory.
Revocation of Cancellation of Registration
- If the GST registration of a registered person is cancelled by the officer, then that person may again apply for GST number by filling up an application for revocation of cancellation of registration in FORM GST REG-20.
- Once the FORM GST REG-20 has been submitted successfully, the proper officer would take relevant actions within thirty days from the date of service of the order of cancellation of registration.
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