Online GST Registration

No, a person without GST registration can neither collect GST from his customers nor can claim any input tax credit of GST paid by him.

Where the application for registration has been submitted within thirty days from the date on which the person becomes liable to registration, the effective date of registration shall be the date on which he became liable for registration.

Where an application for registration has been submitted by the applicant after thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of grant of registration.

In case of a person taking registration voluntarily while being within the threshold exemption limit for paying tax, the effective date of registration shall be the date of order of registration.

No. Such persons are exempted from registration vide Notification No. 05/2017-Central Tax dated 19th June, 2017.

Yes. In terms of Section 25(8), where a person who is liable to be registered under the CGST Act fails to obtain registration, the proper officer may, without prejudice to any action which may be taken under this Act, or under any other law for the time being in force, proceed to register such person in the manner prescribed in the rule 16 of the CGST Rules, 2017.

Yes, the registration Certificate once granted is permanent unless surrendered, cancelled, suspended or revoked.

The applicant shall be informed of the fact of grant or rejection of his registration application through an e-mail and SMS by the GST common portal. Jurisdictional details would be intimated to the applicant at this stage.

In case registration is granted; applicant can download the Registration Certificate from the GST common portal.

Only in cases where the proper officer feels the need for such verification but after the grant of registration. Wherever the proper officer feels so, he may get such verification done and the verification report along with other documents, including photographs, shall be uploaded in FORM GST REG-30 on the Common Portal within fifteen working days following the date of such verification.

Yes. As per Section 25(6) of the CGST/SGST Act every person shall have a Permanent Account Number issued under the Income Tax Act,1961(43 of 1961) in order to be eligible for grant of registration.

However as per the proviso to the aforesaid section 25(6), a person required to deduct tax under Section 51, may have, in lieu of a PAN, a Tax Deduction and Collection Account Number issued under the said Income Tax Act, in order to be eligible for grant of registration. Also, as per Section 25(7) PAN is not mandatory for a non­resident taxable person who may be granted registration on the basis of self-attested copy of valid passport.

No. Every person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation and is liable to pay GST in terms of Section 22(1) of the CGST/SGST Act.

Yes. In terms of the proviso to Sub-Section (2) of Section 25, a person having multiple place of businesses in a State or UT may obtain a separate registration for each such place of business, subject to such conditions as prescribed in the registration rules.

As per the CGST(Amendment) Act, 2018, the reference to requirement of separate business vertical for separate registration is not there now. The definition of “business vertical” has been omitted. However, the notification to bring the Act into effect is yet to be issued.

Every registered taxable person is required to file regularly returns under the GST law. Even if one has not performed any business activities during a certain period covered by a return he/she has to file a NIL return.

a) It identifies the goods or services and its origin. b) It guarantees the unchanged quality. c) A Trademark helps the consumer distinguish between the goods. d) A trademark protects the proprietor’s reputation.
In total there are 11 types of returns under the GST which are as follows :
GSTR-1: For outward supplies (Monthly)
GSTR-2: For inward supplies (Monthly)
GSTR-3: Containing details from other returns filed by the registered taxpersons (GSTR-1, GSTR-2, GSTR-6, GSTR-7)
GSTR-4: For Composition Dealers (Quarterly)
GSTR-5: For Non-Resident Taxpayers
GSTR-6: For input service distributors (ISDs)
GSTR-7: For Tax Deducted at Source (TDS) transactions
GSTR-8: For e-commerce operators
GSTR-9: Annual Return
GSTR-10: Final return to be filed after permanent closure of business.
GSTR-11: For taxpayers having Unique Identity Number (UIN)

The GSTR-1 is a monthly return which contains the details of all outward supplies or sales of the taxperson. It needs to be filed before the 10th of the following month.

The GSTR-2 is a monthly return which contains the details of all of inward supplies or purchases of the taxperson, which is necessary for claiming input tax credit for your outward supplies. It needs to be filed before the 15th of the following month.

The GSTR-4 is required to be filed on a quarterly basis by the Composition Dealers. In this return, Composition Dealers need to indicate the total value of supples made during the period covered by the return, along with the details of the taxes paid at not more than 1% of aggregate turnover for the period in case of trader /manufacturer and not more than 5% of the aggregate turnover for the period in case of Restaurant Service Providers .

Yes, all e-commerce operators who allow other suppliers to sell goods or services through their portals are required to file the GSTR-8 return. Those who use their own portal to sell their goods or services need not file this return. The GSTR-8 needs to be filed before the 10th of the following month.

The GSTR-9 is also known as the annual return, is required to be submitted by all the normal taxpayers (except Non residential taxpayers).
The annual return captures the taxpayer’s income and expenditure in detail. These are then regrouped according to the monthly returns filed by the tax payer. This return allows the taxpayer to properly update any details that were not reported during the year.

All Normal Taxpayers (except Composition Dealers) that permanently terminate their business operations are required to file the GSTR-10, also known as the final GST return. Failure in filing GSTR-10 may attract penalty.

The GSTR-11 return is required to be filed only by those entities or taxpersons that hold a Unique Identity Number (UIN), and only during those months when they make inward supplies (purchases). It must be filed before the 28th of the following month.

If the Vendor does not upload an invoice or invoices in their GSTR-1 , then the Input Tax Credit will not be available to the buyer as per the new provisions of the GST law.

As per the GST Law, a Non-Resident taxpayer is a taxable person who occasionally undertakes transactions involving supply of goods and/or services but who has no fixed place of business in India.
Non-Resident taxpayers are required to file the GSTR-5 for their registered period (which can range from days to weeks to months). This return has to be filed within a period of 7 days after the expiry date of the registration. If the registered period is more than a month, then this return has to be filed every month for the remaining of the registered period.

In case e-sign doesn’t work, you can file a GST return using other modes which include an EVC i.e. OTP on your registered mobile number or using DSC.