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GST Registration Checklist of Essential Information

GST Registration Checklist of Essential Information

GST Registration Checklist of Essential Information

GST Registration Checklist of Essential Information : The following categories of persons shall be required to be registered compulsorily irrespective of the threshold limit:
a. persons making any inter-State taxable supply;
b. casual taxable persons;
c. persons who are required to pay tax under reverse charge;
d. non-resident taxable persons;
e. persons who are required to deduct tax;
f. persons who supply goods and/or services on behalf of other registered taxable persons whether as an agent or otherwise;
g. input service distributor;
h. persons who supply goods and/or services other than specified services, through electronic commerce operator;
I. every electronic commerce operator
j. every person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person; and
k. such other person or class of persons as may be notified by the Central Government or a State Government on the recommendations of the Council.

GST Registration Checklist of Essential Information

As per Section 22 of the CGST/SGST Act 2017, every supplier (including his agent) who makes a taxable supply i.e. supply of goods and / or services which are leviable to tax under GST law, and his aggregate turn over in a financial year exceeds the threshold limit of twenty lakh rupees shall be liable to register himself in the State or the Union territory of Delhi or Puducherry from where he makes the taxable supply.

In case of eleven special category states (as mentioned in Art.279A(4)(g) of the Constitution of India), this threshold limit for registration liability is ten lakh rupees.

Besides, Section 24 of the Act mentions certain categories of suppliers, who shall be liable to take registration even if their aggregate turnover is below the said threshold limit of 20 lakh rupees.

On the other hand, as per Section 23 of the Act, an agriculturist in respect of supply of his agricultural produce; as also any person exclusively making supply of non-taxable or wholly exempted goods and/or services under GST law will not be liable for registration.

GST Registration Checklist of Essential Information

Application for registration:

(1) Every person, other than a non-resident taxable person, a person required to deduct tax at source under section 51, a person required to collect tax at source under section 52 and a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as “the applicant”) shall, before applying for registration, declare his Permanent Account Number, mobile number, e-mail address, State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner:

Provided that a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from his other units located outside the Special Economic Zone:

Provided further that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor.

(2) (a) The Permanent Account Number shall be validated online by the common portal from the database maintained by the Central Board of Direct Taxes.

(b) The mobile number declared under sub-rule (1) shall be verified through a onetime password sent to the said mobile number; and

(c) The e-mail address declared under sub-rule (1) shall be verified through a separate one-time password sent to the said e-mail address.

(3) On successful verification of the Permanent Account Number, mobile number and email address, a temporary reference number shall be generated and communicated to the applicant on the said mobile number and e-mail address.

(4) Using the reference number generated under sub-rule (3), the applicant shall electronically submit an application in Part B of FORM GST REG-01, duly signed or verified through electronic verification code, along with the documents specified in the said Form at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

(5) On receipt of an application under sub-rule (4), an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02.

(6) A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit.

GST Registration Checklist of Essential Information

Rules to be followed by Dealer registered under existing Acts to get GSTIN

The following points are very essential to be noted by existing Dealer for the purpose of Registration under GST

1. As per section 142(1) of GST Act the Existing registered dealers under any of the earlier laws shall be issued a certificate of registration on a provisional basis in such form and manner as may be prescribed. It means existing dealer shall get certificate of Registration on provisional basis, which shall be, as section 142(2), valid for the period of 6 months from the date of issue.

2. Rule 14(1) says that this provisional certificate of registration shall be issued in Form GST REG-21.

3. When a dealer will get provisional certificate, he is required to submit Form GST REG-20. This form should be signed and accompany specified document (this specified documents may be copy of PAN/Address Proof/MOA/AOA/Bank Account detail etc)

4. It shall be kept in mind that Form GST REG-21 should be submitted within time specified or within further time as granted by Board or Commissioner.

5. Then If information submitted in Form GST REG-21 and accompanied documents found satisfactory to proper officer then finally he will issue Final Certificate of Registration in Form GST REG-06

6. If PO does not find information in order then PO will issue show cause Notice in Form GST REG-23. And on non getting satisfactory reply from dealer then he will cancel provisional Certificate of Registration by issuing an order in Form GST REG-22

7. It may be possible that some existing Registered dealers do not liable to get them self registered in GST, but as they are existing registered dealer so they will get provisional certificate of Registration. In that case they submit Form GST REG-24 for cancellation of Provisional Certificate.

(as every form shall be filed online, so it may be visualized that Board will communicate User ID and Password by mail or post to each existing Dealer so that he/she may login and submit form ).

GST Registration Checklist of Essential Information

Rules to be followed by Existing dealer registered as Input Service Distributor and by New Applicant for GST registration:

The following points are very essential to be noted by existing ISD for the purpose of Registration under GST

1) Although ISD are existing registered taxable person but they shall not be issued any provisional registration certificate

2) Submit PAN, Mobile No and E-mail ID to GSTN site by filling Part A of Form GST REG-01. (Although Mobile No and E-mail ID may be changed later on but on ease functioning of corporation give common E-Mail ID of Business)

3) System will verify PAN as per its data base

4) Mobile No and E-Mail ID shall be verified by sending One Time Password

5) If Above particulars are verified and found ok then system will give u Application reference Number by mail.

6) Fill Part B of Form GST REG-01 by using above application number at the common portal directly or through FC (Facilitation Centre) along with documents specified.

7) After successfully filing of Part B, You will get acknowledgment No in Form GST REG-02.

8) Where PO is not satisfied with particulars provided and/or document submitted the he will intimate to applicant in Form GST REG-03 (within 3 working days from the date of application).

9) The you are required to give clarification or information as sought in Form GST REG-03 in REG-04 (within 7 working days from the date of intimation)

10) Even after clarification as provided in REG-04, If Proper officer is not satisfied then he will reject application in Form GST REG-05

11) And if Proper Officer is satisfied with applicant information then he will final Certificate of Registration in Form GST REG-06.

GST Registration Checklist of Essential Information

Registration to persons required to deduct tax at source or collect tax at source:

Section 37 specified some person who are required to deduct tax @ 1% from payment made to supplier where total value of supply exceed under a contract exceed ten lakh. And section 43C every electronic commerce operator shall, at the time of credit of any amount to the account of the supplier of goods and/or services or at the time of payment of any amount in cash or by any other mode, whichever is earlier, collect an amount, out of the amount payable or paid to the supplier,

1) Such person are required to obtain registration certificate under GST

2) File the Form GST REG-07 directly or through FC

3) If all particular found ok the Registration certificate in Form GST REG-06 shall be issued to such person

GST Registration Checklist of Essential Information

Registration/Assignment of Unique Identity Number to certain special entities

As per section 19 (6) United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), Consulate or Embassy of foreign countries and any other person or class of persons as may be notified by the Board / Commissioner, shall obtain a Unique Identity Number

1) File the Form in GST REG-09

2) On verification of details PO will assign Unique Identity Number and Certificate of Registration in Form GST REG-06

GST Registration Checklist of Essential Information

Registration to non-resident taxable person:

1) If any Non Taxable wants to get GST registration Certificate then he is required to submit Form GST REG-10 at least five days prior to commencement of the business.

2) And PO after proper satisfaction he will issue registration certificate in Form GST REG-06

Note:

a) All communication from Proper Officer (PO) may be by E-mail.

b) Form may be submitted directly through online mode or through Facilitation Centre

c) PO may physically verified your business premises

d) Check list is prepared based on GST Act and Draft Registration Rules

GST Registration Checklist of Essential Information

The list of documents required for each of the form of business is different. Hence, we will discuss documents required for GST registration for each of the form of business.

1. Documents required for Private Limited Company (Pvt Ltd)/Public Company (limited company)/One person company (OPC):

    – Company documents

  • PAN card of the company
  • Registration Certificate of the company
  • Memorandum of Association (MOA) /Articles of Association (AOA)
  • Copy of Bank Statement
  • Declaration to comply with the provisions
  • Copy of Board resolution

  – Director related documents

  • PAN and ID proof of directors

   – Registered Office documents

  • Copy of electricity bill/landline bill,  water Bill
  • No objection certificate of the owner
  • Rent agreement (in case premises are rented)

2. Documents required for Limited Liability Partnerships (LLP):

    – LLP documents

  • PAN card of the LLP
  • Registration Certificate of the LLP
  • LLP Partnership agreement
  • Copy of Bank Statement of the LLP
  • Declaration to comply with the provisions
  • Copy of Board resolution

  – Designated Partner related documents

  • PAN and ID proof of designated partners

  – Registered Office documents

  • Copy of electricity bill/landline bill,  water Bill
  • No objection certificate of the owner
  • Rent agreement (in case premises are rented)

3. Documents required for Normal Partnerships

    – Partnership documents

  • PAN card of the Partnership
  • Partnership Deed
  • Copy of Bank Statement
  • Declaration to comply with the provisions

    – Partner related documents

  • PAN and ID proof of designated partners

    – Registered Office documents

  • Copy of electricity bill/landline bill,  water Bill
  • No objection certificate of the owner
  • Rent agreement (in case premises are rented)

4. Documents required for Sole proprietorship/Individual

    – Individual documents

  • PAN card and ID proof of the individual.
  • Copy of Cancelled cheque or bank statement.
  • Declaration to comply with the provisions.

    – Registered Office documents

  • Copy of electricity bill/landline bill,  water Bill
  • No objection certificate of the owner
  • Rent agreement (in case premises are rented)

GST Registration Checklist of Essential Information

Download below GST Registration Checklist of Essential Information for FREE

Sl no. TopicDownload Link
1.2017 GST registration manual with formsCheck here
2.GST Practitioner ManualCheck here
3.2017 GST registration manualCheck here

GST Registration Checklist of Essential Information

Check here to know more on GST and to download GST Billing Rules :

SL NO. TOPICSLINK
1.Invoicing Under GST CHECK HERE
2.Invoicing Under GST RulesCHECK HERE

GST Registration Checklist of Essential Information

Check here to know more on GST HSN Code with Rate :

SL NO. TOPICSLINK
1.GST Rate ScheduleCHECK HERE
2.GST Rate by GST CouncilCHECK HERE
3.GST HSN Codes EnrollnmentCHECK HERE

GST Registration Checklist of Essential Information

Check here to know more on GST HSN CODE in Excel Format :

SL NO. TOPICSLINK
1.GST HSN Code list in Excel FormatCHECK HERE
2.GST Rate List with HSN Code – All Items ListCHECK HERE
3.GST Invoice Format PDFCHECK HERE
4.GST Invoice Format ExcelCHECK HERE
5.

HSN Code List for GST in Word

CHECK HERE 
6. Item Wise GST Rates Decided on 18th June 2017 on Certain ServicesCHECK HERE

GST Registration Checklist of Essential Information

Check here to know more on GST Delivery Challan :

SL NO. TOPICSLINK
1.GST Delivery Challan Excel format 1CHECK HERE
2.GST Delivery Challan Excel format 2CHECK HERE
3.GST Delivery Challan PDF formatCHECK HERE

For more on GST and GST Registration Checklist of Essential Information log onto www.cakart.in

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