GST Registration FAQs

GST Registration FAQs

In the last few months since the implementation of GST, IndiaFilings has helped thousands of business obtain GST registration and become compliant under GST. In the process of serving our clients, we have received various questions with regards to GST registration. In this article, we look at some of the major questions Entrepreneurs had with respect to GST registration in India.

Do I have to mandatorily complete migration of my service tax or VAT or central excise registration?

Yes, any person who on the day prior to 1st July 2017 had a service tax or VAT or central excise registration is legally responsible for completing GST migration formalities and being registered under GST.

When should I obtain GST registration?

A taxpayer can apply and obtain GST registration within 30 days as required by law to obtain GST registration. You can check the criteria for GST Registration here.

I am not required by law to obtain GST registration. Can I still obtain GSTIN?

Yes, any person, though not legally responsible as per the GST Act can get registered for GST voluntarily. After obtaining a GST registration, even those voluntarily registered under the Act must file GST returns or pay a penalty of Rs.200 per day of default. Hence, prior to obtaining GST registration, ensure that you have valid reasons for obtaining GST registration.

Is PAN mandatory for obtaining GST registration?

Yes. PAN is mandatory for obtaining GST registration. In the case of Proprietorship, the individual may use the PAN of the Proprietor. In case of LLP or Company or Trust or other types of legal entity, PAN must first be obtained for the entity making the GST registration application.

However, PAN is not mandatory for GST registration for foreigners and foreign companies. For non-resident taxable persons, GSTIN with a fixed expiry date will be provided based on the other documents provided to prove existence.

What is the validity of GST registration?

GST registration does not have an expiry date. Hence, a GST registration will be valid until its cancelled, surrendered or suspended.

Only GST registration for non-resident taxable persons and casual taxable person have a validity period as fixed by the Authorities while issuing the GST registration certificate.

Can a person with no GST registration collect GST?

No, only persons registered under GST should collect GST from the customers. A person not registered under GST cannot collect GST nor claim the input tax credit on GST paid.

What is the definition of aggregate turnover under GST?

According to Section 2 (6) of the GST Act, the concerned individual shall calculate the aggregate turnover comprises the total value of all taxable supplies, not legally responsible for the supplies, export of goods and/ or services as well as inter-State supplies of a person with matching PAN, on all India basis and rules out taxes, if any charged under CGST or SGST and IGST Act.

Aggregate turnover does not comprise the value of inward supplies on which tax is to be paid on reverse charge basis along with the value of inward supplies.

How to download the GST registration certificate?

After the GST registration is approved, the applicants can download a copy of the GST Registration Certificate from the GST common portal.

From which state should I get GST registration? 

The individual should apply for GST registration for each of the branch or office or place of business out of which the business operates. Hence, the taxable person must obtain GST registration in each State from which he intends to supply goods or services.

Primary authorized signatory for GST registration

Primary authorized signatory refers to the person primarily responsible to perform the action on the GST System Portal. All communication from the GST Department relating to the taxpayer will be sent to the primary authorised signatory. Hence, the promoter of the business become the primary authorised signatory.

To obtain GST registration in India, visit IndiaFilings.com

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