Temporary GST Registration
Temporary GST Registration
What Are the Qualifications for GST Registration?
Any service provider that provides service value in excess of Rs. It takes 20 Lakhs a year to get GST registration. In the special section we say, this limit is Rs. 10 lakh. Any company involved in the specialized supply of goods whose profits exceeding Rs.40 lakhs is required to obtain GST registration.
An entity will register with GST if it provides goods between the provinces, that is, from one region to another regardless of its combined interest. International service providers are required to obtain GST registration only if their annual profit exceeds Rs. 20 lakh. (For special category areas, this limit is Rs. 10 lakhs).
Any person who provides goods or services through an e-commerce platform will apply for GST registration. Someone will sign up without looking at the profit. Therefore, sellers of Flipkart, Amazon and other e-commerce platforms must obtain registration in order to start operations.
Any person who sells goods, services from time to time or from time to time in a store or temporary store must apply to GST. A person will apply without regard to the combined annual income.
Any business can obtain a GST registration voluntarily. Previously, any business that acquired GST voluntarily was unable to return the registration for up to a year. However, upon review, voluntary GST registration may be offered by the applicant at any time.
GST Registration Types
This GST registration section applies to taxpayers conducting business in India. Taxpayers who register for the regular taxpayer do not require a deposit and are provided with an unlimited confirmation date.
To register as a consolidated taxpayer, each person must register under the GST Composition Scheme. Taxpayers registered under the Composition Scheme may pay a lower GST fee. However, the taxpayer will not be allowed to claim credit for installment tax.
A Tax-Free Person
Any taxpayer who establishes a store or season store will register under the Casual Taxable Person. To register as a taxpayer, the taxpayer will pay a deposit equal to the GST debt amount. The credit must be the same as the valid registration periods. Registration is valid for a period of 3 months.
The non-resident tax category applies to people outside of India. Taxpayers should also provide goods or services to Indian residents. To register as a taxpayer, the taxpayer will pay a deposit equal to the GST debt amount. The credit must be the same as the valid registration periods. Registration is valid for a period of 3 months.
The following details of the types of GST registration process:
- GST Registration of a Non-resident Internet Service Provider
- UN Body / Embassy / Other Informed Person
- Special Economic Zone Developer
- Special Economic Zone Unit (SEZ)
- GST TDS Deductor-Government Entities
- GST TCS Collector -E-commerce Companies
Step-by-step guide to the GST Online Registration Process
MoF has simplified the online GST registration process. The applicant can process the GST registration process using the GST Portal. After the application is submitted, the site generates GST ARN immediately. Using the GST ARN, the applicant can review the status of the request and send queries if necessary. Within 7 days of ARN production, the taxpayer will receive a GST and GSTIN registration certificate.
Step 1: Go to the GST portal
Access GST Portal -> https://www.gst.gov.in/> Services -> Registration> New registration option.
Step 2: Generate TRN by completing OTP authentication
A new GST registration page is displayed. Select the new subscription option. If the GST registration application remains unfinished, the applicant will continue to complete the application using TRN number.
- Select the taxpayer type from the options provided.
- Select the situation as needed.
- Enter the official business / business name, as stated on the PAN website. As the site automatically verifies the PAN, the applicant must provide the details as stated on the card.
- In the Permanent Account Number (PAN) section, enter the business PAN or Owner PAN. GST registration is connected to PAN. Therefore, in the case of a company or LLP, enter the company PAN or LLP.
- Provide the email address of the Authorized Signature Officer. (They will be confirmed in the next step)
- Click the PROCEED button.
Step 3: OTP Verification and TRN Generation
In the submission of the above information, an OTP verification page is displayed. OTP will only work for 10 minutes. Therefore, enter two separate OTPs sent to verify email and mobile number.
- In the Mobile OTP field, enter OTP.
- In the OTP email field, enter OTP.
Step 4: Create TRN
To successfully complete OTP authentication, TRN will be performed. TRN will now be used to complete and submit a GST registration application.
Step 5: Sign in with TRN
Upon receipt of TRN, the applicant will begin the GST registration process. In the Temporary Reference Number (TRN) section of the GST portal, enter the generated TRN and enter the captcha text as shown on the screen. Complete OTP verification on mobile and email.
Step 6: Submit Business Information
Various information must be submitted to obtain GST registration. In the first tab, business details should be submitted.
- In the Business Name section, enter the business name of the business.
- Add the Business Constitution to the drop-down list.
- Add Region and Category / Circle / Ward / Payment / Unit to drop-down list.
- In the Commission Code drop-down list, Category Code and Range Code List, select the appropriate option.
- Select Compose Program, if necessary
- Enter a business start date.
- Select Date from which the obligation to register appears. This is the date on which the business transcends the combined GST registration interest limit. Taxpayers are required to apply for registration of a new GST within 30 days from the date on which the registration obligation arises.
Step 7: Submit Promoter Information
In the following tab, provide information for promoters and directors. In the case of ownership, the details of the owners must be submitted. Details of 10 promoters or partners can be submitted upon request for GST registration.
The following information should be sent to the developers:
- Participant personal information such as name, date of birth, address, mobile number, email address and gender.
- Appointment of a facilitator.
- Promoter DIN, only for the following types of applicants:
- Private company
- Public Limited Limited
- Public Sector Work
- Unlimited Company
- Foreign Company registered in India
- Nationality details
- PAN & Aadhaar
- Residential address
If the applicant provides Aadhaar, the applicant may use Aadhaar e-sign to complete GST returns instead of a digital signature.
Step 8: Submit Authorized Signature Information
An authorized signator is a person appointed by the company’s promoters. The nominee will be responsible for completing the company’s GST returns. In addition, one must also maintain proper corporate compliance. The authorized signatory will have full access to the GST portal. One will do a wide variety of transactions on behalf of the developers.
Step 9: Main Business Area
At this stage, the applicant will provide details of the main business location. The Central Business Area serves as the principal area within the State where the taxpayer conducts business. It usually deals with books of accounts and records. Therefore, in the case of a company or LLP, the main business area will be a registered office.
For the main business area enter the following:
- The address of the main business location.
- Official contact such as email address, phone number (with STD code), mobile phone number and fax number (with STD code).
- Nature of buildings.
If the main business location located in SEZ or the applicant operates as a SEZ engineer, the required documents / certificates issued by the Government of India are required to be loaded by selecting the ‘Others’ in the Properties Environment to download and download the document. .
In this section, upload documents to provide proof of ownership or occupancy of the property as follows:
- Properties – Any document that supports property ownership such as the Received Property Rates or a copy of the Municipal Khat or a copy of the Electricity Bill.
- Leased or leased premises – A copy of the applicable Lease / Rental Agreement and any document supporting the tenant’s property ownership such as a Received Property Tax receipt or a copy of the Municipal Kada or a copy of the Electricity Bill.
- Uncovered premises – Copy of Permit letter with any letter supporting the ownership of the Permitted premises such as a copy of the Municipal Khata or a copy of the Electricity Bill. In shared territories, similar documents may be uploaded.
Step 10: Additional Business Area
Once you have an additional business location, enter location information in this tab. For example, if the applicant is a merchant on Flipkart or another e-commerce site and uses the merchant’s warehouse, that area can be added as an additional business location.
Step 11: Details of Goods and Services
At this stage, the taxpayer must provide details of the top 5 goods and services provided by the applicant. For supplied goods, provide HSN code and services, provide SAC code.
Step 12: Bank Account Details
In this section, enter the number of bank accounts held by the applicant. If there are 5 accounts, enter 5. Then provide the bank account details such as account number, IFSC code and account type. Finally, upload a copy of the bank statement or passbook to the space provided.
Step 13: Application Verification
In this step, verify the details included in the application before shipping. When verification is complete, select the verification check box. In the drop-down list in the Authorized Signature, select the name of the authorized signatory. Enter the space where the form is completed. Lastly, sign up for the digital application using Digital Signature Certificate (DSC) / E-Signature or EVC. Digital signing using DSC is mandatory in the event of an LLP with Companies.
Step 14: Created ARN
When you sign the program, a success message is displayed. Permission will be obtained from the registered email address and mobile phone number. The Application Reference Number (ARN) is sent to the email address and mobile number. By using GST ARN Number, application status can be tracked