Apply GST Registration Online Procedure in india - Global Jurix
                     Global Jurix
GST REGISTRATION FOR START 
UP
https://www.globaljurix.com/gst-registration/
 Taxable event under GST is supply of goods or services
 Aggregate turnover in case of supply of goods > Rs40 Lakhs
 Special Category States, Aggregate turnover > Rs 20 Lakhs
 What is Aggregate turnover?
 Taxable Supplies + Exempt Supplies + Exports + Inter State Supplies
 Taxable supplies does not include Alcoholic Liquor for human consumption
 Will it include turnover on which tax needs to be paid under reverse 
charge?
 Specific exclusion of inward supplies liable under reverse charge basis
Aggregate turnover in case of supply of services > Rs 20 Lakhs
Special Category States, Aggregate turnover > Rs 10 Lakhs
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 Registration is required in the State from which he makes taxable supply.
 GST is destination based tax, tax goes to the “destination” State but registration is 
 in the “Origin State”.
 Person registered / licensed under erstwhile law on day immediately preceding the
appointed date.
 Transfer of Business –Transferee to obtain registration in case of
• Sale
• Succession
• Amalgamation or De-merger
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Certain category of persons are required to compulsorily get registered under GST
 Inter state suppliers
 Casual Taxable persons
 Persons taxable under the reverse charge basis
 Non-resident taxable persons
 Persons required to deduct TDS under GST
 Persons required to deduct TCS under GST
 Input Service Distributors
 Persons making a sale on behalf of someone else whether as an Agent or 
 Principal.
 Every E-commerce Operator who provides a platform to suppliers to 
make
supply through it.
 Suppliers who supply goods through E-commerce operator who is liable to 
 collect tax at source.
 Online Service Providers providing service from outside India to a non- 
 registered person in India.
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 A person, though not liable to be registered under section 22 or section 24 may get 
 himself registered voluntarily, and all provisions of this Act, as are applicable to a  
registered person, shall apply to such person.
 A person who have more than 1 registration, each such registrations, be treated as  
distinct persons.
 A person who have take registration in respect of an establishment & have more  
establishments as well then, each such establishments, be treated as establishments  
of distinct persons.
 Requirement of PAN/TAN (under Sec 51) is mandatory for grant of registration.
 NR may get the registration without PAN & TAN under sub-section (1) as per 
the
prescribed documents.
 PAN of the applicant
 Aadhar Card
 Proof of business registration or Incorporation certificate
 Identity and Address proof of Promoters/Director with Photographs
 Address proof of the place of business
 Bank Account statement/Cancelled cheque
 Digital Signature
 Letter of Authorization/Board Resolution for Authorized Signatory
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Approval /
rejection
Application Verificatio
n
• Approval within 3 working  
• Form • Initial verification within days
GST  Reg-01 3  working days • If satisfactory clarifications  
• Part A (PAN, e- • received– approval shall be  Clarifications/info required – 
Mail, Mobile given in next 7 days Form GST Reg-03
Verification • If clarifications• Applicant snaottisfactory- intimate the• ) Part B fcularnriifsihcations in Form GST rejection in Form GST REG- 
(Other  details) Reg-04 within next 7  05
• Ack. working day • Deemed registration--No  
Form action taken within 3/7  
• GSuSbTmRiteg-02 working days
the
relevant docs
Said process applicable to Inter-state, 
Voluntary,  Casual, Reverse Charge 17 
Registration Certificate is Issued in Form GST days  
Reg-06 Proces
s
Certificate in Form GST REG-06 with GSTIN 
of 15 digit
on GST portal
00AAAAA0000A0
Stat ChePAN Entit0e  0 c  k  yCod NUMBER SumCode
e
 Any person having a Multiple business verticals in a State or Union  
Territory requiring separate registrations subject to following  
conditions:-
 More than one business vertical as defined  in clause (18) of 
 section 2.
 Registration of business vertical shall not be granted u/s 10 if  
any one of the other business verticals of the same person is  
paying tax u/s 9.
 Supply made b/w all separately registered business verticals of  
same person shall issue a tax invoice among themselves for such  
supply.
 Separate application form GST REG-01 required for registration of  
each vertical.
 Provisions of rule 9 and rule 10 relating to the verification and the  
grant of registration shall, mutatis mutandis.
Furnishing of details of outward GSTR-3B
supplies
Furnishing of returns under section GSTR-4
39
GSTR-5
First Return
Annual 
return  
Other GSTR-9
Returns
Final 
Return
GSTR-10
GSTR-11
Goods & services tax 
Practitioners Notice to return
defaulters
Default/delay in furnishing return
Levy of late 
fee
Return
s
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School Block, Shakarpur New Delhi - 
110092, India
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