This is My First PPT for Registration Procedure in GST. Hope everyone like it.

1. GOODS AND SERVICE TAX

2. 1. REGISTRATION OF GST.
2. AMMENDING YOUR REGISTRATION DETAILS
3. APPLYING FOR CANCELLATION OF
REGISTRATION
4. REVOKING A CANCELLED REGISTRATION
5. GST REGISTRATION FORM

3. Liability for Registration in
GST
Special Category States (Arunachal
Pradesh, Assam, Manipur,
Meghalaya, Mizoram, Nagaland,
Sikkim, Tripura, Himachal Pradesh
and Uttarakhand)
Minimum Turnover = Rs 10 Lakh
Rest of India
Minimum Turnover = Rs 20
Lakhs

4. IF YOU ARE A REGULAR DEALER OR A COMPOSITE
TAX PAYER, YOU NEED TO DO THE FOLLOWING FOR
GST REGISTRATION:
1.Fill Part-A of Form GST REG-01. Provide your
PAN, mobile number, and E-mail ID, and submit
the form.
2.The PAN is verified on the GST Portal. Mobile
number, and E-mail ID are verified with a one-
time password (OTP).
3. You will receive an application reference number
on your mobile and via E-mail.
To be continued………..

5. IF YOU ARE A REGULAR DEALER OR A COMPOSITE
TAX PAYER, YOU NEED TO DO THE FOLLOWING
FOR GST REGISTRATION:
4. Fill Part- B of Form GST REG-01 and specify the
application reference number you received. Attach
other required documents and submit the
form. Following is the list of documents to be uploaded
–Photographs: Photographs of proprietor, partners,
managing trustee, committee etc. and authorized
signatory
Constitution of taxpayer : Partnership deed,
registration certificate or other proof of
constitution.
To be Continued…….

6. IF YOU ARE A REGULAR DEALER OR A COMPOSITE
TAX PAYER, YOU NEED TO DO THE FOLLOWING FOR
GST REGISTRATION
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.
To be Conitnued…….

7. IF YOU ARE A REGULAR DEALER OR A COMPOSITE
TAX PAYER, YOU NEED TO DO THE FOLLOWING FOR
GST REGISTRATION:
5. If additional information is required, Form GST REG-03 will be issued to you.
You need to respond in Form GST REG-04 with required information within 7
working days from the date of receipt of Form GST REG-03.
6. If you have provided all 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.
7. If the details submitted are not satisfactory, the registration application is
rejected using Form GST REG-05.

8. AMENDING YOUR REGISTRATION DETAILS
1. Any change in details furnished at the time of
registration must be submitted within 15 days from the
date of such changes in Form GST REG-11.
2. Specific changes in Form GST REG-11 relating to the
name of the business, partner details, managing
committee, and so on, require approval from an officer.
After verification, an approval order by the officer is
sent in Form GST REG-12 to amend the details.
3. Changes in business details that result in change of
PAN
number of the registered tax payer, require a fresh
registration in Form GST REG-01.

9. APPLYING FOR CANCELLATION OF REGISTRATION
i. A registered taxable person seeking cancellation of
registration, should submit Form GST REG-14 along
with details of closing stock and other relevant
documents.
ii. Within 7 days, a notice in Form GST REG-15 is issued
to the taxable person to show cause with reason for
such cancellation.
iii. After verification and approval by an officer, cancellation
order in Form GST REG-16 is issued within 30 days
from the date of receipt of Form GST REG-15 or date of
show cause.

10. REVOKING A CANCELLED REGISTRATION
1. In case the registration is cancelled by an officer, a taxable
person can apply for revocation by submitting Form GST REG-17
within 30 days from date of cancellation order.
2. If the officer requires additional details or clarification, Form GST
REG-3 is issued within 3 working days.
3. The taxable person then needs to respond by providing requisite
details in Form GST REG-4 (within 7 working days).
4. If the officer is satisfied, the cancellation is revoked by issuing an
order in Form GST REG-18 within 30 days from date of such
application.
5. If the officer is not satisfied, the revocation application is rejected
in Form GST REG-5. Prior to this rejection, the taxable person
will be issued a show cause notice in Form GST REG-19 and
hearing.

11. GST REGISTRATION FORMS FOR OTHER
STAKEHOLDERS
Form No. Form Type
Form GST
REG-07
Application for Registration as Tax Deductor or Tax Collector at
Source
Form GST
REG-08
Order of Cancellation of Application for Registration as Tax
Deductor or Tax Collector at Source
Form GST
REG-09
Application for Allotment of Unique ID to UN Bodies/Embassies
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
Form GST
REG-10
Application for Registration for Non Resident Taxable
Person extension of period of operation by Casual Taxable person
and Non-Resident Taxable Person
Form GST
REG-12
Application for allotment of Unique ID to UN organizations or
Multilateral Financial Institution or any other class of person as
notified by the commissioner

12. THANKING YOU
MANOHAR PAL
CA FINAL STUDENT / M.COM / B.COM
MOBILE : +91 8527026384
EMAIL ID : MANOHAR.CA08@GMAIL.COM
THINKANDINNOVATE@OUTLOOK.COM