Moving to GST Era: For Registered Manufacturers

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The first and foremost task for you, as a business registered under the current law, is transiting to GST (Goods and Services Tax). While it is important to know the fundamentals of GST, it is also very critical for you to understand GST transition provisions available, and take necessary actions to ensure a smooth transition to GST and leverage on transition benefits.

You will need to review your accounting and reporting procedures, procurement, logistic decisions, and so on in advance to avail the appropriate GST input tax credit.

For better and ease of understanding, we have categorised GST transition provisions for each of the below business types:

  • GST for Manufacturer
  • GST for Trader
  • GST for Service Provider

GST for Manufacturers

Some questions you may have:

  • What will happen to the balance input tax credit available on the last day, before GST to be implemented?
  • What will happen to the input tax credit on capital goods which is yet be availed?

 

Today, the manufacturing and sales activity is governed by a separate indirect tax system. Manufacturing activity is covered by Central Excise and Sales is covered under State VAT/CST. Typically, a manufacturer should be registered under Excise as well as State VAT/CST.

As a manufacturer, you need a thorough understanding about the related provisions, and very importantly, you need to know the answer to “what should I do today for tomorrow’s GST readiness?”

Scenario 1: Availed CENVAT and Input VAT Credit

The balance CENVAT and input VAT credit available on the last day, prior to date on which GST is implemented, can be carried forward as Input credit.

What does this mean?

  • The closing balance of CENVAT and input VAT credit should be reflected in the last return filed by you
  • The credit as reflecting in the return should be allowed as CENVAT and input VAT under current law, and
  • It should also be allowed as input tax credit under GST

Today, a manufacturer other than the Small Scale Industries (SSI- whose turnover does not exceed Rs 4 crores) should file their monthly returns in Form ER-1, and  SSI quarterly returns in Form ER-3. They also need to file monthly or quarterly VAT return forms, as prescribed by their respective states. The amount of CENVAT carried forward in Form ER-1 or Form ER-3 as on the last day i.e., the day before GST is implemented will be allowed to be carried forward as CGST (Central GST) input tax credit. The input VAT credit in VAT return forms will be carried forward as SGST (State GST) input tax credit.

Let’s understand this with an example –

Super Cars Pvt Ltd, a car manufacturer located in Karnataka is registered under Excise and Karnataka VAT. As on 31st March, 2017, the Form ER-1 and VAT Form 100 (monthly return form for Karnataka) of Super Cars Pvt Ltd is as given below:

FORM E.R.-1
RETURN OF EXCISEABLE GOODS AND AVAILMENT OF CENVAT CREDIT FOR THE MONTH OF MARCH AND YEAR 2017
DETAILS OF CREDIT
CENVAT
AED_TTA
NCCD
ADE_LVD_CL_85
ADC_LVD_CT_75
EDU_CESS
SEC_EDU_CESS
SERVICE_TAX
EDU_CESSST
SEC_EDU_CESS_ST
Closing Balance 25,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 

Form VAT 100 (See rule 138)
RETURN
Tax period (month/quarter) March, 2017
Credit/excess payment carried forward 5,000.00

 

As per Form ER-1 and VAT Form 100 of March 2017, Super Cars Pvt Ltd has a closing CENVAT balance of Rs 25,000 and input VAT credit of Rs 5,000. Can Super Cars Pvt Ltd. carry forward the CENVAT and input VAT credit?

Yes, the closing CENVAT balance of Rs 25,000 and Input VAT of Rs 5,000 are fully eligible for Super Cars Pvt Ltd to carry forward. This is because Super Cars Pvt Ltd. satisfies all the 3 conditions explained below:

  • The CENVAT of Rs 25,000 and input VAT of Rs 5,000 are carried forwarded in the return.
  • Under the current statute, CENVAT and Input VAT are allowed as Input Tax Credit.
  • In GST, the same is allowed as Input Tax Credit.

Now, for Super Cars Pvt Ltd, CENVAT will be a CGST credit, and Input VAT will be carried forwarded as SGST credit. This can be utilized to set-off the liabilities in the order as prescribed.

Scenario 2: Unavailed CENVAT credit and Input VAT on capital goods

Currently, under Central Excise, CENVAT credit should be availed to the extent of 50% in the current year, and the remaining in the subsequent year. Similarly, VAT paid on purchase of capital goods will not be fully available as Input VAT immediately. Depending upon the state VAT laws and the type of capital goods purchased, the Input VAT can be availed,

  • In instalments spread over different financial years
  • As credit after commencement of commercial production
  • At reduction value, and so on.

Due to this prevailing restriction for availing CENVAT credit on capital goods, there could be some unavailed CENVAT and Input VAT on the date of transitioning to GST.

Let us discuss with an example to understand better

Super Cars Pvt Ltd purchased machinery on 1st February, 2017. The details of the transaction are shown below:

Particulars Amount (Rs)
Machinery 1,00,000
Excise Duty @12.5% 12,500
VAT @14.5% 16,313
Total 1,28,813

 

As per the current CENVAT provisions, Super Cars Pvt Ltd is allowed to avail CENVAT up to 50% in the current year, and the remaining during the subsequent years. Also, according to the VAT provisions of Karnataka, input VAT credit can be availed only after commencement of commercial production. Let’s assume that commercial production was to begin in the month of June’17.

Considering the scenario – Super Cars Pvt Ltd availed

  • 50% CENVAT i.e. Rs 6,250 in the current year (2016-17).
  • Remaining CENVAT of Rs 6,250 in subsequent year (2017-18).
  • Input VAT credit after commencement of commercial production, eligible in 2017-18.

Will Super Cars Pvt Ltd be allowed to carry forward the unavailed CENVAT of Rs 6,250 and input VAT credit of Rs 16,313 on transition to GST?

Yes, Super Cars Pvt Ltd is allowed to carry forward the unavailed CENVAT credit on capital goods, provided these conditions are satisfied:

  • Under the current statute, CENVAT and input VAT are allowed as input tax credit.
  • It is admissible as input tax credit in GST.

Super Cars Pvt Ltd satisfies all the conditions, and they are eligible to carry forward the CENVAT and input VAT credit.

GST Composition Levy Explained

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The current state indirect tax regime has provided a simpler compliance for small dealers known as the Composition Scheme. Under this scheme you,

  • Pay taxes only at a certain percentage of turnover
  • File periodic returns only (usually on a quarterly basis)
  • Have an option of not having to maintain detailed records or follow tax invoicing rules
  • Are not allowed to take Input Tax Credit (ITC)
  • Are not allowed to collect tax on sales

Thus for smaller businesses, it is simpler to calculate tax liability. This saves time and energy involved in maintaining detailed records.

Let us understand how the composition scheme is different with the following example:

Composition Tax

Composition Levy in the GST Regime

Similarly, the same benefit is provided under the GST regime. Small dealers and businesses could opt for the composition scheme known as Composition Levy. Under this scheme, a Composite Tax Payer pays tax only at a certain percentage of his turnover.

Threshold Limit

  • NE Including Sikkim – Aggregate turnover of the person having same PAN of above Rs 10 lakhs during the financial year but does not exceed Rs 50 lakhs.
  • Rest of India – Aggregate turnover of the person having same PAN of above Rs 20 lakhs during the financial year but does not exceed Rs 50 lakhs.

Rate of Levy

  • Rate of levy is yet be notified
  • Rate of levy will not be less than 1%

Conditions for a Composite Tax Payer

Apart from the threshold limit, the following conditions are applicable for a composite tax payer:

  • No Interstate supplies – A composite tax payer should not engage in interstate supply of goods and / or services and imports.
  • Payment of composition tax – If the composite tax payer is in the trade of supplying goods and services, then composition levy will be applicable for both supply of goods and supply of services.
  • Does not have to collect tax – The composite tax payer does not have to collect tax on all his outward supply of goods and / or services.
  • Applicable for all business verticals under the same PAN – Composition levy will be applicable for all business verticals operating within state or interstate under the same pan.
    What does this mean?

    An individual with different business verticals, like:

    • Mobiles & Accessories
    • Stationery
    • Franchisee

    In the above scenario, the composition scheme will be applicable for all three business verticals. The dealer cannot opt for any one business vertical to fall under the composition scheme.  For example, if the business vertical’s place of business is in Karnataka & Kerala for a single PAN, each of the business vertical in that particular state should have only ‘Intra-State(within state)’ supplies.

  • Cannot claim Input Tax Credit – The composite tax payer is not eligible to claim input tax credit on all his inward supply of goods and / or services.
    What does this mean?

    If a dealer chooses to be a composite tax payer, he cannot claim input tax credit even if he makes taxable purchases from a regular taxable dealer. Ideally, the taxable amount would be added to the composite tax payer’s cost.

Return Forms for a Composite Tax Payer

A composite tax payer is required to file quarterly return and annual return. Types of returns and details to be furnished are explained below:

Return Type Frequency Due date Details to be furnished
Form GSTR-4A Quarterly Auto-populated details of inward supplies made available to the recipient registered under composition scheme on the basis of FORM GSTR-1 furnished by the supplier.
Form GSTR-4 Quarterly 18th of succeeding month All outward supplies of goods and services including auto-populated details from Form GSTR-4A and tax payable details. Details of any additions, modifications, or deletions in Form GSTR-4A should also be submitted in Form GSTR-4.
Form GSTR-9A Annual 31st December of next fiscal Consolidated details of quarterly returns filed along with tax payment details.

 

In the current composition scheme, a composite dealer has to declare only the aggregate turnover of sales. He is not required to declare invoice wise details. In GST, the composite tax payer will file his returns with the invoice wise details of inward supplies which is auto-populated based on Form GSTR-1 filed by his supplier along with the aggregate turnover of outward supplies.

Tally.ERP 9 Series A Release 5.4.8, November, 2016

The new Tally.ERP 9 Release 5.4.8 is available now!

Whats new in Tally.ERP 9 Release 5.4.8

  • In Release 5.4.8, several product improvements and enhancements have been made in areas related to
    • Accounting,
    • Data Management,
    • Inventory,
    • Import/Export,
    • e-mailing,
    • TCS,
    • TDS,
    • VAT, and
    • remote accessibility.

Product Improvements

Accounting Vouchers

  • When a receipt voucher was created by allocating the entire receipt amount to On account in Bill-wise Details screen, and this receipt voucher was later altered to adjust against a sales bill for a partial amount, the sales bill value was not appearing in the Amount field. The Amount field was displaying the entire value of the receipt voucher. This issue is resolved.

Accounting Reports

  • When Cash Flow or Fund Flow report was exported month-wise to any format, the data in the exported file appeared only for the first month. For the remaining months, the data was blank. This issue is resolved.

  • In Balance Sheet columnar view (generated from horizontal format), the negative balances of sub groups belonging to any group were displayed as positive. This issue is resolved.

Contra Vouchers

  • While recording contra vouchers in single or double entry mode, by using cash ledgers created under the Cash-in-Hand group, in the Denominations For window under Bank Allocations, the denomination of 2000 is now provided.

Cash Deposit Slip

  • While printing the Cash Deposit Slip, if you have enabled Print Cash Deposit Slip?, the Cash Denomination section now displays the denomination of 2000. The denomination of 2000 is now displayed in the printed Cash Deposit Slip.

Data Management

  • The error Debug location error Internal error. MsgFile::Walk function status is fixed. If you are accessing Tally data from a shared network location, we urge you to:

TDS

  • A debit note recorded against a TDS purchase transaction with both, TDS and service tax ledgers, was being listed under Uncertain Transactions in TDS Form 26Q or Form 27Q report (with the exception type Expenses/purchase returns not linked with expense/purchase transaction). This issue is resolved.
  • When TDS expenses were booked against two parties, using same TDS nature of payment, and
    • Transactions recorded with the first party were for an amount greater than the single bill value.
    • Transactions recorded with the second party were for an amount lesser than the single bill value.

The value of transactions made with the second party were combined with transactions made with the first party, and displayed under Deduction at Normal Rate in TDS Form 26Q report. This issue is resolved.

VAT

  • A provision is made to copy the default accounting allocation configured in an item master to other stock items or groups.
  • The triangulation report is enhanced to display all tax liabilities under one heading – Sales/Liability. In case of purchases from unregistered dealers, the amount of tax liability recorded in the books and liability not recorded are displayed under different rows for each tax rate. This makes it convenient to know the tax liability.
  • In stock item master, when MRP was enabled and Tax Rate was provided, the Tax Rate updated last in the item master was applied for all items, when opened in alteration mode. This issue is resolved.
  • On drilling down from the triangulation report to the Voucher Register, the transaction in the Voucher Register was displayed in the order in which it was recorded, and not date-wise. This issue is resolved.
  • While printing sales invoice in simple format from display mode, the VAT ledger name and amount were not printed. This issue is resolved.

Payroll

  •  Increase in minimum charges payable for Employer PF Administrative and Employer EDLI Administrative to Rs. 500/- and Rs. 200/- respectively, is supported.

 

And more…..

 

Click here for release notes

Click here for download

How to File Your GST Returns

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Every registered taxable person has to furnish outward supply details in Form GSTR-1 by the 10th of the subsequent month. On the 11th, the visibility of inward supplies is made available to the recipient in the auto-populated GSTR-2A. The period from 11thto 15th will allow for any corrections (additions, modifications and deletion) in Form GSTR-2A and submission in Form GSTR-2 by 15th of the subsequent month.The corrections (addition, modification and deletion) by the recipient in Form GSTR-2 will be made available to supplier in Form GSTR-1A. The supplier has to accept or reject the adjustments made by the recipient. The Form GSTR-1 will be amended according to the extent of correction accepted by supplier.

On 20th, the auto-populated return GSTR-3 will be available for submission along with the payment. After the due date of filing the monthly return Form GSTR-3, the inward supplies will be matched with the outward supplies furnished by supplier, and then the final acceptance of input tax credit will be communicated in Form GST ITC-1.

Also, the mismatch input tax credit on account of excess claims or duplication claims will be communicated in Form GST ITC-1.Discrepancies not ratified will be added as output tax liability along with interest. However, within the prescribed time, if it is ratified, the recipient will be eligible to reduce this output tax liability.

Let us understand this with an example.

asset-4

Available new stat 269 from 7th November, 2016

New Stat.900 Version is available free for existing Tally User

Major Enhancement are :

Vat

Jharkhand :

    • As per the notification, effective from 04 Nov 2016, the following VAT classifications are provided to support the revised VAT rate from 5% to 5.5% :
      • Input VAT @ 5.5%/Purchase @ 5.5%
      • Interstate Purchases @ 5.5%
      • Output VAT @ 5.5%/Sales @ 5.5%
      • CST @ 5.5%/Interstate Sales @ 5.5%
      • Purchase From URDs – Taxable Goods @ 5.5%
      • Purchases – Capital Goods @ 5.5%
      • Purchase Tax @ 5.5%
      • Output VAT – Works Contract @ 5.5%/Sales – Works Contract @ 5.5%
    • As per the notification, effective from 04 Nov 2016, the following VAT classifications are provided to support the revised VAT rate from 14% to 14.5% :
      • Input VAT @ 14.5%/Purchase @ 14.5%
      • Interstate Purchases @ 14.5%
      • Output VAT @ 14.5%/Sales @ 14.5%
      • CST @ 14.5%/Interstate Sales @ 14.5%
      • Purchase From URDs – Taxable Goods @ 14.5%
      • Purchases – Capital Goods @ 14.5%
      • Purchase Tax @ 14.5%
      • Output VAT – Works Contract @ 14.5%/Sales – Works Contract @ 14.5%

Note: Currently, the values from transactions recorded using the above classifications are captured in the VAT Computation report. In future releases, the relevant VAT forms will be enhanced to capture these values.

And more….

Tally.ERP 9 Series A Release 5.4.7, November, 2016

The new Tally.ERP 9 Release 5.4.7 is available now!

Whats new in Tally.ERP 9 Release 5.4.7

  • With this release, you can export data to the latest excel e-filing templates of Bihar.

Release 5.4.7 – Highlights

VAT

Bihar

  •  New tax rates of 6% and 15%, and VAT Schedule III – A for 5% are supported in Accounts and Inventory masters as per latest e-filing requirements.

  • You can now export data to the latest excel templates of VAT and CST forms, and annexures for e-filing.

 

Click here for release notes

Click here for download

What are the Types of Returns Under GST?

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Consider what happens today. A manufacturer who is compliant under Central Excise, Service Tax, and VAT has to file returns as specified by each of the states.  The manufacturer has to deal with returns, annexures, and registers for Excise, Service tax and VAT with monthly, quarterly, half-yearly and yearly periodicity.

With GST in place, it does not matter whether you are a trader, manufacturer, reseller or a service provider, you only need to file GST returns.

Wow! This sounds good. Let us understand different types of return forms in GST.

Under GST, there are 19 forms for filing of returns by tax payers. All these forms are required to be e-filed. The details of each form are listed below along with details of applicability and periodicity.

Regular Dealer

Form Type Frequency Due Date Details to be Furnished
Form GSTR-1 Monthly 10th of succeeding month Furnish details of outward supplies of taxable goods and/or services affected
Form GSTR-2A Monthly On 11th of succeeding Month Auto-populated details of inward supplies made available to the recipient on the basis of Form GSTR-1 furnished by the supplier
Form GSTR-2 Monthly 15th of succeeding month Details of inward supplies of taxable goods and/or services claiming input tax credit. Addition (Claims) or modification in Form GSTR-2A should be submitted in Form GSTR-2.
Form GSTR-1A Monthly 20th of succeeding month Details of outward supplies as added, corrected or deleted by the recipient  in Form GSTR-2 will be made available to supplier
Form GSTR-3 Monthly 20th of succeeding month Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax
Form GST ITC-1 Monthly Communication of acceptance, discrepancy or duplication of input tax credit claim
Form GSTR-3A Notice to a registered taxable person who fails to furnish return under section 27 and section 31
Form GSTR-9 Annually 31st Dec of next fiscal Annual Return – furnish the details of ITC availed and GST paid which includes local, interstate and import/exports.

 

Composite Tax Payer

Return Type Frequency Due Date Details to be Furnished
Form GSTR-4A Quarterly Details of inward supplies made available to the recipient registered under composition scheme on the basis of Form GSTR-1 furnished by the supplier
Form GSTR-4 Quarterly 18th of succeeding month Furnish all outward supply of goods and services. This includes auto-populated details from Form GSTR-4A, tax payable and payment of tax.
Form GSTR-9A Annual 31st Dec of next fiscal Furnish the consolidated details of quarterly returns filed along with tax payment details.

 

Foreign Non-Resident Taxpayer

Return Type Frequency Due Date Details to be Furnished
Form GSTR-5 Monthly 20th of succeeding month or within 7 days after the expiry of registration Furnish details of imports, outward supplies, ITC availed, tax paid, and closing stock

 

Input Service Distributor

Return Type Frequency Due Date Details to be Furnished
Form GSTR-6A Monthly 0n 11th  of succeeding month Details of inward supplies made available to the ISD recipient on the basis of Form GSTR-1 furnished by the supplier
Form GSTR-6 Monthly 13th of succeeding month Furnish the details of input credit distributed

 

Tax Deductor

Return Type Frequency Due Date Details to be Furnished
Form GSTR-7 Monthly 10th of succeeding month Furnish the details of TDS deducted
Form GSTR-7A Monthly TDS certificate to be made available for download TDS Certificate – capture details of value on which TDS is deducted and deposit on TDS deducted into appropriate Govt.

 

E-commerce

Return Type Frequency Due Date Details to be furnished
Form GSTR-8 Monthly 10th of succeeding month Details of supplies effected through e-commerce operator and the amount of tax collected on supplies

 

Aggregate Turnover Exceeds 1 crore

Return Type Frequency Due Date Details to be furnished
Form GSTR-9B Annually Annual, 31st Dec of next fiscal Reconciliation Statement – audited annual accounts and a reconciliation statement, duly certified.

 

Final return

For taxable person whose registration has been surrendered or cancelled

Return Type Frequency Due Date Details to be furnished
Form GSTR-10 Monthly Within 3 months of cancellation of registration Furnish details of inputs and capital goods held, tax paid and payable.

 

Government Departments and United Nation Bodies

Return Type Frequency Due Date Details to be furnished
Form GSTR-11 Monthly 28th of succeeding month Details of inward supplies to be furnished by a person having UIN

How to Amend, Cancel, or Revoke GST Registration

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Let us now understand how to:

  • Amend your registration details
  • Apply for cancellation of registration
  • Revoke your registration if it is cancelled

Amending Your Registration Details

  • Any change in details furnished at the time of registration must be submitted within 15 days from the date of such changes in Form GST REG-11.
  • Specific changes in Form GST REG-11 relating to the name of the business, partner details, managing committee, and so on, require approval from an officer. After verification, an approval order by the officer is sent in Form GST REG-12 to amend the details.
  • Changes in business details that result in change of PAN number of the registered tax payer, require a fresh registration in Form GST REG-01.

Amending GST Registration

Applying for Cancellation of Registration

  • A registered taxable person seeking cancellation of registration, should submit Form GST REG-14 along with details of closing stock and other relevant documents.
  • Within 7 days, a notice in Form GST REG-15 is issued to the taxable person to show cause with reason for such cancellation.
  • After verification and approval by an officer, cancellation order in  Form GST REG-16 is issued within 30 days from the date of receipt of Form GST REG-15 or date of show cause.

How to Cancel GST Registration

A taxable person who has voluntarily registered is allowed to apply for cancellation only after completion of 1 year of registration. An officer determines the effective date of cancellation after directing the taxable person to clear any tax arrears and penalty, if any.

Revoking a Cancelled Registration

  • In case the registration is cancelled by an officer, a taxable person can apply for revocation by submitting Form GST REG-17 within 30 days from date of cancellation order.
  • If the officer requires additional details or clarification, Form GST REG-3 is issued within 3 working days.
  • The taxable person then needs to respond by providing requisite details in Form GST REG-4 (within 7 working days).
  • If the officer is satisfied, the cancellation is revoked by issuing an order in Form GST REG-18 within 30 days from date of such application.
  • If the officer is not satisfied, the revocation application is rejected in Form GST REG-5. Prior to this rejection, the taxable person will be issued a show cause notice in Form GST REG-19 and hearing.

Revoke Cancelled GST Registration

Tally.ERP 9 Series A Release 5.4.6, October, 2016

The new Tally.ERP 9 Release 5.4.6 is available now!

Whats new in Tally.ERP 9 Release 5.4.6

  • With this release, you can print and generate an XML file for Form ST-3,
  • export data to the latest e-VAT templates of Haryana and Maharashtra,
  • capture supplier details with Importer Exporter Code (IEC) in Form 2 report of excise.

Release 5.4.6 – Highlights :

Service Tax

  • As per the notification, krishi kalyan cess is supported in Form ST-3. You can save the return, print it as MS Word document and export to XML format, as per the latest Form ST-3 template and XML schema.
  •  In Company Statutory and Taxation, the following changes have been made in the Type of Organisation :

    • Individual/Proprietary has been replaced with Individual/Proprietary/One Person Company with the provision to file half-yearly returns in month-wise or quarter-wise breakup.
    • Partnership and Limited Liability Partnership have been merged as Partnership/Limited Liability Partnership.

VAT

Haryana

  • In Haryana Annexure LP-4, the following fields are mandatory as per the new template version 0.5.0 provided by the department:
    • Goods were transported from outside the territory of India
    • Name of the Railway, Airport, shipping, road transport company post office by which goods were transported in India
  • A new rate of tax 10% (Surchargeable) = 10.5% is introduced for sales and purchase annexures, as per the template version 0.5.0 provided by the department.

Maharashtra

  •  A provision is made to support the latest version of Maharashtra VAT e-return Excel template.

Punjab

  • While exporting VAT Form 16 to the template, commas (,) were getting exported to the amount fields. This issue is resolved.

Excise for Traders

  • The supplier’s Name, Address and Excise Registration No./IEC Code details of self-import transactions were not captured in Form 2for dealer and importer units. This has been enhanced as per the latest template dated 30/09/2016.

Click here for release notes

Click here for download

How to Apply for a New GST Registration

In this post, we will understand the registration process for new business registrations.

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Liability for Registration in GST

Region Aggregate Turnover
Liability to Register Liability for Payment of Tax
North East India Rs 9 Lakhs Rs 10 Lakhs
Rest of India Rs 19 Lakhs Rs 20 Lakhs

 

If you are a regular dealer or a composite tax payer, you need to do the following:

  1. Fill Part-A of Form GST REG-01. Provide your PAN, mobile number, and E-mail ID, and submit the form.
  2. The PAN is verified on the GST Portal. Mobile number, and E-mail ID are verified with a one-time password (OTP).
  3. You will receive an application reference number on your mobile and via E-mail.
  4. Fill Part- B of Form GST REG-01 and specify the application reference number you received. Attach other required documents and submit the form.  Following is the list of documents to be uploaded –
    • Photographs: Photographs of proprietor, partners, managing trustee, committee etc. and authorized signatory
    • Constitution of taxpayer : Partnership deed, registration certificate or other proof of constitution
    • Proof of principal / additional place of business :
      • For own premises – Any document in support of the ownership of the premises like latest property tax receipt or Municipal Khata copy or copy of electricity bill.
      • For rented or leased premises – copy of rent / lease agreement along with owner’s (landlord) documents like latest property tax receipt or Municipal Khata copy or copy of electricity bill.
    • Bank account related proof : Scanned copy of the first page of bank pass book or bank statement
    • Authorization forms: For each authorized signatory, upload authorization copy or a copy of resolution of managing committee or board of directors in the prescribed format.
  5. If additional information is required, Form GST REG-03 will be issued to you. You need to respond in Form GST REG-04 with required information within 7 working days from the date of receipt of Form GST REG-03.
  6. If you have provided all required information via Form GST REG-01 or Form GST REG-04, a certificate of registration in Form GST REG-06 will be issued within 3 days from date of receipt of Form GST REG-01 or Form GST REG-04.
  7. If the details submitted are not satisfactory, the registration application is rejected using Form GST REG-05.

New GST Registrations

Registration Forms for Other Stake Holders

Form No. Form Type
Form GST REG-07 Application for Registration as Tax Deductor or Tax Collector at Source
Form GST REG-08 Order of Cancellation of Application for Registration as Tax Deductor or Tax Collector at Source
Form GST REG-09 Application for Allotment of Unique ID to UN Bodies/Embassies
Form GST REG-10 Application for Registration for Non Resident Taxable Person