Procedure of GST, how to register for gst, who is required to register, what documents are needed for registration etc...

1. GST
PROCEDURE
(Goods and Service Tax)

2.  GST is a single tax on the supply of goods
and services, right from the manufacturer to
the consumer.
 The final consumer will bare only the GST
charged by the last dealer in the supply
chain.
 It will replace all indirect taxes levied on
goods and services by the Indian central and
state governments.

3. PROCEDURE FOR
OBTAINING REGISTRATION
• Application through GST common portal
• Confirmation through email and sms to authorised
signatory
• Acknowledgement number would be generated and
intimated to the applicant
• Once the application is approved and GSTIN is
generated, the same along with Login ID and
temporary password will be sent to the authorised
signatory
• This credentials will be permanently used to Access the
GST common portal subsequently.

4. PROCEDURE FOR MIGRATION OF
PERSONS REGISTERED UNDER PREVIOUS
LAW
 Should be granted registration in Form GST REG-21 on
a provisional basis
 Submit application in Form GST REG-20
 Incomplete information leads to cancellation of
registration Form GST REG-22

5.  If any amendment has to be done then the
applicant must in 15 days of the change
submit an application in Form GST REG-11
 If the proper officer is satisfied then he will
issue an order in form GST REG-12.

6. CANCELLATION OF GST
REGISTRATION
• Transfer or Discontinuation of business.
• Change in the constitution of business.
• The taxable person is no longer liable to be registered.
• The registered person has contravened the provision of the act.
• He under sec-8 has not furnished returns for 3 consecutive tax period.
• Any person other than in sec-8 has not furnished returns for
continuous 6 months.
• Any person who has done voluntary registration under sec 19(3) has
not commenced business within 6 months from date of registration.
• Fraud Registration.

7. WHO IS REQUIRED TO
REGISTER FOR GST NUMBER
 Any person with a taxable supply turnover over Rs.25
lakhs would be required to register for GST in India.
 The term person under GST law includes
proprietorship, partnership firms, Hindu Undivided
Family, Company, LLP, Society and any other legal
entity.

8. • Interstate supply, irrespective of threshold limit.
• Taxable persons.
• Reverse charge.
• Non-resident taxable persons.
• Persons who are required to deduct tax under sec-37
(TDS).
• Agents
• Input service distributors supply of goods and services
through electronic commerce operator other than
branded services.
• Every electronic commerce operator.
• Aggregator who supplies service under his brand name
or trade name.
• Person who is registered under any previous law but
exceeds the threshold limit.

9.  30 days from the date they become liable to
register.
 Although input service distributor registered in
the previous law is not required to re-register if
he follows the procedure prescribed.
 Migration to GST registration.

10. DOCUMENTS REQUIRED FOR
REGISTRATION
FOR PRIVATE LIMITED
COMPANY
 Certificate of Incorporation
 MOA
 AOA
 PAN of the company
 List of directors
 Board resolution
 Identity proof of directors
 Address proof of directors

11. FOR LIMITED LIABILITY
PARTNERSHIP
 Certificate of incorporation
 LLP agreement
 PAN of the LLP
 List of partners
 Identity proof of partners
 Address proof of partners

12. FOR PROPRIETORSHIP
 PAN of the proprietor
 Address proof of the proprietor

13. CONCLUSION
 It is a single tax on supply of goods and services right
from manufacturer to consumer.
 It will replace all the indirect taxes levied on goods
and services by central and state government.
 Persons registered under previous law can migrate to
GST.

14. THANK YOU