Introduction This PPT explains the complete procedure regarding the GST registration in India. It also explains the complete registration rules as per GST act. This presentation also covers practical aspects to the GST registration in India. If you want to get the GST registration online, then you are at the right place. Brief Registration rules 1. Every person shall be liable to be registered under GST if the total turnover (including exempt supplies) crosses the of Rs.20 lakh in a financial year. However, for north eastern states, the turnover limit is Rs.10 lakh. 2. To be eligible for GST registration, the person must have a valid PAN number (passport in case of non resident). 3. The GST registration is taken from the place where supply is executed. E.g. Mr. A is selling goods from his godown in Laxmi Nagar Delhi, and then he is liable to take registration from Laxmi Nagar, Delhi. 4. Turnover for registration is to be calculated on all India bases and not on state wise. E.g. if you have business one at Delhi and another is in Uttar Pradesh, then for GST registration the total combine turnover of Delhi and UP is to be taken. 5. Person must apply for GST registration within 30 days of becoming liable for GST registration. 6. If a person wants to add a branch outside the state, then he shall need to apply for another GST registration in the respective state. 7. A person registered under GST voluntarily shall need to comply with GST like any other registered person. Mandatory Registration Further, there are another categories of taxpayers who are required to take GST registration in India irrespective of the turnover, i.e. even if the person has Re.1 turnover, he needs to get GST registration if he falls under the categories of mandatory registration. Kindly read the presentation to know the complete information and procedure about the GST registration. About the Author This presentation has been prepared by CA Paras Mehra, who is professionally associated with www.hubco.in, an online legal website which deals in online GST registration, GST return filing, Company registration, Nidhi Company registration, Compliances etc.

1. Practical Guide
on
GST Registration
in India
By
CA Paras Mehra

2. A word from the Author
This presentation has been created to aware the people about various
complex laws relating to GST registration in India in a very easy and
presentable manner. The presentation has been created by the experts
of Hubco.in, a website which deals in online registration and
consultancy relating to GST, Company registration including finance
companies like NBFC, Nidhi or producer company.
In case you have any query regarding GST or company registration,
kindly drop an email to paras@hubco.in and I would be more happy to
answer.
Best Wishes
CA Paras Mehra

3. Practical Guide to
GST Registration
in India
Get Started

4. Basic rules for GST Registration
1. Every person shall be liable to be registered under GST if the total
turnover (including exempt supplies) crosses the of Rs.20 lakh in a
financial year. However, for north eastern states, the turnover limit is
Rs.10 lakh.
2. To be eligible for GST registration, the person must have a valid PAN
number (passport in case of non resident).
3. The GST registration is taken from the place where supply is
executed. E.g. Mr. A is selling goods from his godown in Laxmi Nagar
Delhi, and then he is liable to take registration from Laxmi Nagar, Delhi.
Contd.

5. Contd.. Basic rules
4. Turnover for registration is to be calculated on all India bases and not
on state wise.
E.g. if you have business one at Delhi and another is in Uttar Pradesh,
then for GST registration the total combine turnover of Delhi and UP is
to be taken.
5. Person must apply for GST registration within 30 days of becoming
liable for GST registration.
6. If a person wants to add a branch outside the state, then he shall
need to apply for another GST registration in the respective state.
Contd.

6. Contd.. Basic rules
7. A person registered under GST voluntarily shall need to comply with
GST like any other registered person.
Mandatory Registration
Further, there are another categories of taxpayers who are required to
take GST registration in India irrespective of the turnover, i.e. even if the
person has Re.1 turnover, he needs to get GST registration if he falls
under the categories of mandatory registration.
Contd.

7. Mandatory
registration under
GST

8. 1. Making any interstate supply
If you are making any
interstate supply of goods or
services, then the GST
registration becomes
mandatory.
Interstate supply means
supplying to other state. E.g.
From Delhi to Haryana etc and
includes exports as well.
Contd.

9. 2. Person liable to reverse charge
Contd.
Suppose, a unregistered person
hires a GTA services, which is
falling under reverse charge,
then the same person shall
need to take GST registration.
Govt has notified service
supply under reverse charge.

10. 3. Casual taxable Person
Casual taxable person is the
person who occasionally
undertakes supplies in a state
and who has no fixed place of
business there.
He shall be required to take the
GST registration. E.g. dealers
during trade fair, Delhi.
Contd.

11. 4. Non Resident taxable person
Contd.
Non Resident taxable Person is
the person who occasionally
undertakes supplies in a India
but has no fixed place of
business or residence in India.
He shall be required to take the
GST registration.

12. 5. Electronic commerce operator
Electronic commerce operator
means the person who owns,
operates, or manages digital or
electronic platform for
ecommerce.
E.g. The person who is running
flipkart, amazon etc
Contd.

13. 6. Person selling through ecommerce
Contd.
Any person who is making
supply through electronic
commerce is required to take
mandatory registration under
GST.
E.g. any seller selling through
flipkart, amazon etc.

14. Other categories of mandatory Reg.
There are other categories of mandatory registration apart
from stated above. Here are the following remaining list:
 Person liable to deduct TDS
 Input service distributor
 Person providing online services from outside India to any
unregistered person.
 Person who supply goods on other person’s behalf
(agent).
 Other as may be notifed.

15. Person not liable
For GST
registration

16. Person Not Liable for GST Registration
There are three categories of person which do not require
GST registration in India even if they are falling under
mandatory registration:
Person not liable for GST Reg.
Exclusive supplier Agriculturist Notified by Govt.

17. 1. Supply exempted exclusively
Any person making supply of
exempted or non taxable goods
or services exclusively, then he
shall not be required to take
GST registration.
Further, exemption shall
remain even if the person is
supplying inter state supplies.
Contd.

18. 2. Agriculturist
Contd.
If any person is engaged in
agriculture activities, then GST
registration shall be not be
required.
Further, exemption shall
remain even if the person is
supplying inter state supplies.

19. 3. Notified by the government
The government may notify the
category of taxpayers who do
not require the GST
registration.
One of those category has
been notified. Any person
whose service is under reverse
charge is not liable for GST
registration.

20. GST Registration
procedure – All
steps

21. 1
Gather all documents
The first step for GST registration is to gather all documents in
scan form in your computer. Following is the list of basic
documents requirement:
PAN Card of the firm
Registration documents
Copy of Cancelled Cheque
Passport size photo
Authorisation letter
Address proof like Elect bill
Now proceed to step 2

22. 2
Create TRN and Login
The second step is to visit the gst.gov.in and click on new user
registration, then after that a TRN number is generated, based
upon which you can create the log in and proceed.
While creating the login, make sure you enter valid mobile and
email. This is because the GST registration is authenticated using
the OTP on the respective mobile number and email.
Now proceed to step 3

23. 3
Prepare the GST REG - 01
The third step is to prepare the form GST REG – 01 online after
logging in into the system. Make sure you fill all the details
properly and correctly to avoid wrong registration later on.
Upload all the legitimate documents online to avoid rejection of
GST registration.
Once the application is prepared, file the same and generate the
ARN number.
Now proceed to step 4

24. 4
Follow up with ARN Number
Once the ARN Number is generated, the application is
transferred to the government department. Thereafter, the
application is being verified by the GST officer.
If any discrepancy is found by the GST officer, then the
application is sent back to correct the errors. Once the errors are
corrected, the application is refilled to the tax department.
Now proceed to step 5

25. 5
Registration granted or rejected
If the clarification filed is incorrect, then the application is
rejected. Further, if the clarification is accepted, then the GST
registration is granted by the authority.
The registration details are sent by the department to the
registered email ID of the taxpayer. The taxpayer need to login
into the system using the credentials.
Registration Complete

26. Download the Registration Certificate
Once the GST registration is granted, the taxpayer can download
the GST registration certificate in form GST REG 06. All the
activity relating to GST can be tracked online in your GST
account.
Once the GST registration is granted, you need to issue tax
invoice for each supply made of goods or services or both.

27. Thank You
very much for the time!
In case you have any issues, please email
us at info@hubco.in or visit our website, www.hubco.in.
GST Registration Online

28. A
Presentation
by
Hubco.in
A entity owned and controlled
by Hubco Technologies Private Limited
+91 9953523014 II +91 8130502049 II info@hubco.in