Who is liable for GST registration?

  • Those who exceed threshold limit
  • Who are registered under earlier law
  • Transfer of business on account of succession
  • In case of amalgamation/demerger by an order of high court

Threshold limit for registration

  • If aggregate turnover exceeds 20lacs
  • Limit of 20 lacs will be reduced to 10 lacs if the person carrying business in special category states

GST Registration Procedure

  1. Every person liable to get registered and person seeking voluntary registration shall, before applying for registration , declare his PAN , mobile number , e-mail address, in part A of FORM GST REG-01 on GST portal ( www.gst.gov.in)
  2. All the details for registration will b validated online on GST portal.
  3. Temporary reference number( TRN ), is generated and communicated to the applicant on the validated mobile number or email.
  4. Using TRN applicant shall electronically submit application in part B of application form.
  5. On receipt of such application , an acknowledgement in the prescribed form shall be issued to the applicant electronically.

Grant of Registration

  1. Proper officer examines the application and accompanying documents
  2. Proper officer will grant registration certificate in form GST REG-06 within 3 working days from the date of submission of application