The FAQ on GST Registration explains you about the basic concept of the GST covering it from GST Registration to GST grievance complaint portal. Today in this article we have covered all the major FAQ on GST Registration.
Q. 1 What is a GST Registration?
GST Registration is registration where the taxpayer is required to obtain a unique, 15-digit Goods and Service Tax Identification Number (GSTIN) from the GST authorities. The GST Registration or the GSTIN helps in collecting all the data relating to the business. In any tax system, this is the most fundamental requirement to identify the business for tax purposes or for having any compliance verification program.
Q. 2 Why I need to obtain a GST Registration?
GST Registration under Goods and Services Tax (GST) regime will help and also give the following advantages to a business: –
- It gives legal recognition to the supplier of goods or services.
- Proper accounting of taxes paid on the input goods or services which can be utilized for payment of GST due to the supply of goods and/or services by the business.
- Pass on the credit of the taxes paid on the goods and/or services supplied to purchasers or recipients.
- It gives the authorization to a taxpayer to collect tax on behalf of the Government.
Q. 3 Do I need to register under the GST Act?
It is one of the most favorite FAQ on GST and hence very important also. Registration under the GST Act is mandatory if your aggregate annual PAN-based turnover exceeds INR 20Lakh (Rupees Twenty Lakhs) however the threshold for registration is Rs 10lakh(Rupees Ten Lakhs) if you have a place of business in Arunachal Pradesh, Assam, Himachal Pradesh, Jammu & Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, or Uttarakhand.
Q.4 When do I need to register under the GST Act?
You need to GST Registration if your turnover exceeds 20lakh or 10 lakh in (Special area zone) within 30 days from the date when your liability arose. Furthermore, if in the case of a Casual Taxpayer or Non-resident taxable person, 5 days prior to the commencement of the business is required.
Q.5 Where and how can I apply for GST registration under the GST Act?
You can apply online for a GST Registration using the GST web portal. No physical application is required.
Q.6 I don’t have a Permanent Account Number (PAN). What should I do?
Before applying to a GST Registration as a normal taxpayer, it is wise to have a PAN card except for TDS registration which is possible through TAN.
Q.7 Will, I need to upload my photograph?
Yes, you are required to upload your photograph and the photographs of all promoters/partners/directors/ authorized signatories. The photographs must be in JPEG format and the file size should not exceed 100 KB.
Q.8 Is there any verification while filing the new registration application?
Yes, you will be sent One Time Passwords (OTP) on your mobile number as well as your e-mail ID that you give in PART A of the New Registration Application (refer to 3.5 for more details). Please ensure you have access to both when you apply online.
Q.9 What is a TRN or Temporary Reference Number?
TRN or Temporary Reference Number is a unique 15-digit reference number that allows you to access and check the status of the new registration application on the GST Portal in the pre-login mode.TRN generate and submit all the fields of A (first page) of the new registration application and validate your mobile number and e-mail ID by correctly entering the respective OTPs. Your TRN or Temporary Reference Number will be sent to you via SMS and e-mail.
Q.10 what document do I need to provide as Proof of Constitution of Business?
Documents for Proof of Constitution of Business are different for different types of entities. Please refer to the user manual for a detailed list of documents for each type of entity.
Q. 11 Do I need to upload passport photographs of ALL the Promoters/Partners/Directors?
Yes, you need to upload passport photographs of all the Promoters/Partners/Directors whose details you are adding in the application form. Further, each passport photograph must be in JPEG format and not more than 100 KB in size.
Read our article:Cancellation of GST Registration in India: Full guide
Q. 12 what is the GST grievance procedure?
The procedure to file GST compliant on GST Redressal portal-
- Enter the keyword related to issue or complain in the “Type of Issue or Concern” box.
- The system will search and show the list of all the issue with the entered keyword from which you can select the exact issue, after which the system will show the FAQ on GST and relevant sections of User Manual related to that issue or complaint. Please go through the FAQ on GST shown which may solve the problem faced by you.
- In case no match is found with the keyword entered, then you can select the most relevant Category and Sub-Category from the drop-down boxes next to the box, “Type of Issue”.
- In case the FAQ’s on GST does not help resolve the issue, then please select the button “No, I want to lodge my complaint” which will show the page to fill in the details to lodge the complaint.
- On lodging of the complaint, System will give you a reference number (ticket). Use it to check the status of your complaint in future here. File your complaint on the official website of GST by clicking on https://services.gst.gov.in/services/grievance
Q.13 what is GST Complain email id?
The email id email@example.com is soon to be discontinued to redress the grievance. You can use the above procedure.
Q .14 How to file GST Complaint online?
File your complaint on any official website of GST by clicking on https://igms.msme.gov.in/MyMsme/grievance/COM_Register_Grievance.aspx?val=GST
Q. 15 What is the VAT credit on the closing stock of goods. Can we claim it as a refund or can we carry it forward and set it off against the upcoming GST liability.
VAT credit claim in respect of closing stock held as on 30th June. So, to claim the same you have to file Form Tran-1. You can claim 100% of the VAT credit provided you have filed all the returns required under the existing law for the period of six months immediately preceding the appointed date.
Q16 What are the guiding standards of GST Council?
The function of GST Council is to make sure that the coordination on various aspects of GST between the Centre and the States and also amongst the States. In the 101st Constitution amendment Act, 2016 it is provided that the GST Council in performing its various functions shall be guided with the aim for a harmonized formation of GST structure and also for the growth of a coordinated national market for both the goods and services.
Q17. Whether the GST Registration granted to any individual is permanent?
Yes, once the GST registration Certificate is granted it is meant for the permanent purpose unless it is cancelled, surrendered, revoked or suspended.
Q18. Whether Cancellation of Registration Certificate is permissible?
Yes, the registration granted under this Act can be cancelled under Section 29 of the CSGT Act, 2017 by the Proper Officer under certain circumstances. It is the discretion of the proper officer to cancel i.e. either suo moto or on an application filed by the taxable individual who is registered or by his heirs in the manner as prescribed, cancel such registration in the given manner.
Q19. What is the source of authority to give the power to levy GST?
Article 246A of the Constitution of India gives concurrent powers to both the Parliament and State Legislatures to make laws with respect to GST i.e. Central tax (CGST) and state tax (SGST) or union territory tax (UTGST). On the other hand, Article 246A clause (2) and Article 269A gives to the Parliament the exclusive power to legislate with regard to inter-State trade or commerce i.e. Integrated tax (IGST).
We have tried to cover all the major FAQ on GST Registration for your convenience. To know more about GST Registration kindly see our official website.
Read our article:How To Obtain GST Registration in India?