INTRODUCTION

Goods and Services Tax (GST), the new taxation structure, was implemented on
July 1st, 2017. It has changed the whole scenario of how manufacturers,
distributors and end-customers pay taxes to both central and state governments.
Every individual, business or company that provides services or manufactures
or sells products, would have to go for GST registration if their financial
transactions fall under the taxation slab. As all 17 state and central taxes have
been clubbed into one tax form — the GST — every entity will have to get
registered if it wants to collect tax from customers and claim tax credits of the
tax paid by them.

GST practitioners are growing in number as days pass by. It has become an
additional degree like professional course for many auditors right from the date
of its implementation. So is our trainer Mr. Narendran. He was the accountant
under whom I was trained on the registration of corporate bodies that are
covered under the GST Law. The training period initially began with a
theoretical session were Miss. Nirmala who is an employee in the firm run by
him. She guided me in the theory aspects of how GST works and thetheoretical
aspects of how registration is done by a company and a GST practitioner. She
also stated that the both the registrations can be done by an individual who has
basic computer knowledge and the ability to read and write in English, as every
step in the process of registration is very easily understandable due to the
presence of guidance notes before stepping into each and every step in the
process of registration.
GST Registration as a GST Practitioner

Many businesses who are unaware of the processes and the procedures required
for filing the GST returns and uploading invoices would look for a professional
through whom they can get this done. Section 48 of the CGST Act provides for
the eligibility, conditions and the procedure for a person to be a registered GST
practitioner. A registered business can authorize the GST practitioner to file
returns on his behalf.

Basic Conditions for Becoming a GST Practitioner

These are the conditions required for becoming a GST practitioner.

 They should be a Citizen of India.

 They should be of sound mind.
 They should be not be adjudged as an insolvent.
 They should not be convicted of an offense with imprisonment of 2 years
or more.
Qualifications for Becoming a GST Practitioner

The following people can become GST practitioners:

 A retired officer of the Commercial Tax Department of any State

Government or of the CBEC who has worked in a post of Group-B
(or higher) gazetted officer for a minimum period of two years.
 A Tax Return Preparer or a Sales Tax Practitioner registered for a
period of not less than 5 years.
 A graduate or postgraduate in Commerce, Law, Banking including
Higher Auditing, or Business Administration or Business Management
from any Indian University or a recognized Foreign University.
 A Chartered Accountant, Cost Accountant or a Company Secretary.

Duties of a GST Practitioner

A GST practitioner will fulfil the following duties on behalf of their clients:

 File GSTR 1 and GSTR 2.

 Furnish GSTR 3 and GSTR 9.
 Make deposit for credit into the electronic cash ledger
 File a claim for refund (after confirmation from registered person)
 File an application for amendment or cancellation of registration (after
confirmation from registered person)
 Appear as an authorised representative
Process of Registering as a GST Practitioner
Step 1 – Go to www.gst.gov.in

Step 2 – Go to Services – Registration. Click on ‘New Registration’

Step 3 – This will take you to the ‘New Registration’ page

 Click on New Registration

 In the ‘I am a’ dropdown, select GST Practitioner
 Select the State and District from the dropdown
 Enter Name, PAN, Email Address and Mobile Number
 Enter the captcha code
 Click on ‘Proceed’
After validation, you will be redirected to OTP verification page
Step 4 – Enter the 2 different OTPs received on e-mail and mobile number.
Click on ‘Proceed’

Step 5 – This will generate a TRN. Click on ‘Proceed’ (Temporary Registration

Number).
Step 6 – Enter TRN and Captcha. Click on ‘Proceed’

Step 7 – Enter the OTP received on the registered mobile number and click on
‘Proceed’
Step 8 – Enter all the details required by this part and upload documents in .pdf
and .jpeg format. Click on ‘Submit’ in the Verification page

There are 2 ways the application can be submitted:

 DSC – Submit the application using the DSC token. Make sure emSigner
(from eMudra) is installed on your laptop and the DSC is registered on
the website

 EVC and E-signature – You will receive 2 OTPs, one on the Aadhaar-
linked mobile number and the other on the e-mail ID. Enter the OPTs and
submit the application

Once the application is submitted a success message will be displayed. You will
receive an acknowledgment on your registered e-mail id within 15 days. This
will complete the process to register as a GST Practitioner.
GST Registration for companies

Entities having the annual turnover of Rs. 40 lakh and above will have to
register under GST. This limit is Rs. 20 lakh in case of businesses operating in
north-eastern states.

GST registration can be done in different forms. It can be for a person who does
not have a business address as well as for an entity that has operations in
different parts of the country.

Types of Entities under GST

Casual Entity

An entity that does not have a fixed place of business and supplies goods or
provides services in territories where GST is applicable is known as a casual
entity. For example, a person having his place of business in New Delhi but also
providing services in Mumbai would be considered as a casual taxable entity.

Composition Dealers

Taxpayers and small businesses having an annual turnover of up to ₹ 50 lakhs

can register under composition scheme where they will have to maintain very
less records. These entities will have to file returns every quarter instead of
filing 3 returns every month and 1 annual return. These entities can neither issue
taxable invoices to their customers nor claim input tax credits. They will have to
pay tax from their own coffers.
Why is GST registration important?

 After 1st July, only GST is being charged.

 Taxpayers registered under state VAT or Central Board of Excise and
Customs (CBEC) have to switch to the GST platform to file all taxes and
share information with taxation authorities.
 Once a person registers at the GST portal, he gets a Goods and Services
Taxpayer Identification Number (GSTIN) which would be used to store
his details and taxation history.
 This number would be used for all administrative and compliance
purposes.
 It is expected that 8 million taxpayers would be migrating from different
platforms to GST.

Registration for companies online

In order to register for GST online, you have to follow these simple steps:

 Go to the GST Login Portal at https://www.gst.gov.in/

 Fill up the Part-A form and provide your PAN, mobile number and email
address.
 The portal would verify the mobile number and email id by sending OTP
and verification mail.
 Once verified, you will get the Temporary Reference Number (TRN) on
both e-mail and mobile.
 Now fill Part-B of the GST registration form using the received TRN

After which the GST officer would verify the application and approve it within
three working days. Once approved, you will get the GST registration
certificate.
In case the GST officer does not approve the application and asks for more
documents in support of claims made in the application, you have to provide the
required documents within seven working days.

If the application is approved, you would get the GST registration certificate
within seven working days.

Documents required for GST Registration

Different entities may be required to furnish documents for GST Registration

which they have to upload on the GST Portal. One can find the list of required
documents on the GST Portal itself.

Step 1- From the HELP section on the bottom of the page, click on ‘Documents
Required for Registration’ and you will be redirected to the page.

Step 2- You have to select the type of your business. The options include-

 Partnership
 Local Authority
 Limited Liability Partnership
 Public Limited Company
 Public Sector Undertaking
 Private Limited Company
 Hindu Undivided Family
 Sole Proprietorship
 Unlimited Company
 Statutory Body
 Government Department
 Foreign Company
 Foreign Limited Liability Partnership
 Society/Club/Trust/AOP
  Others

Step 3- You will also have to select the Nature of Possession of Premises. The
options include-

 Consent
 Leased
 Owned
 Rented
 Shared
 Others

Once you select these two, a complete table will be available that shows the
documents that you can upload as different proofs.

How to Check the GST Registration Status?

You can easily check your GST registration status by visiting the official GST
website. Follow the steps given below-

Step 1- Go to the GST Portal- https://www.gst.gov.in/

Step 2- Click on the ‘Services’ tab.

Step 3- Hover on the ‘Registration’ option from the dropdown. Click on ‘Track
Application Status’ option.

Step 4- Enter the ARN (Application Reference Number) received at the time of
registration.

You can now see the status of your application on the screen.
GSTIN

GSTIN is a unique 15-digit alphanumeric code that is allotted to all taxpayers

who have undergone the GST registration process. The government has ensured
that everything under GST is digital so that there is maximum transparency and
minimum corruption. GST is aimed to eventually reduce tax evasion.

 The first two digits of the GST registration number represent the state
code which is given as per the 2011 census.
 Next 10 digits are the PAN number of the entity.
 The thirteenth digit assigned signifies the entity number of the same PAN
holder in the state.
 The fourteenth digit would be Z by default.
 The last digit is for check sum digit.

Migrating to the GST Platform

Existing service tax payers and dealers paying VAT have to migrate to the GST
platform. In order to migrate from these platforms, CBEC and state VAT
authorities issue provisional IDs and passwords to registered users. However,
these IDs are issued only to those users who have their PAN registered with
authorities concerned.

Provisional ID is not provided to businesses having an invalid PAN registered

with Central Excise/State Tax authorities. If the taxation authority has already
issued the provisional ID and the person requests for another ID, he would not
be provided one.

In case there are multiple registrations under the same PAN in a state, the
authority would issue only one provisional ID and that too for only the first
registration in the alphabetical order.
The person has to login to the GST portal at https://www.gst.gov.in/ using the
provisional ID and password provided by the tax authority. He has to duly fill
and submit Form 20 along with required documents.

Penalties for GST Registration Failure

For all those who fail to register under GST will have to pay a penalty of 10%
of the tax amount or ₹ 10,000, whichever is more. This will be applicable to
defaulters not paying tax partially or completely.

In case of deliberate fraud, the penalty can be as high as 100% of the tax due.

Multiple Registrations under GST

Entities having multiple businesses in a state can register for each business
separately. PAN would be mandatory in each case.

In case of non-residents, GST registration can be done on the basis of other

documents.

Registrations rejected under CGST Act would not be approved under SGST Act
and vice versa.

How to Get GST Certificate?

Users can download their GST Certificate from GST Portal. No physical
certificate is issued by the government and it can only be downloaded from the
portal. The steps are given below-

Step 1- Login to the GST Portal

Step 2- Click on the ‘Services’ tab.

Step 3- From the dropdown, hover above the ‘User Services’ tab and you will
be able to see the option ‘View/Download Certificates’. Click it.
Step 4- You will be able to see your GST Registrations.

Step 5- Download the same by clicking on the download sign.

The GST certificate includes all details related to the business. On the first page,
basic details like name, address, and date of registration of the business are
displayed. The second page would show the details of any additional places of
business that you have mentioned. The third page shows details of the person in
charge of the business.

CONCLUSION

One among the new concepts that has evolved in our nation is GST. Though it
is necessary for all of us to have knowledge of how it works most of us do not
make an effort to do so and are also cheated if the shopkeepers charge extra of
what is actually required to pay. Thus I take this opportunity to thank the
Department for giving us an opportunity to gain knowledge on this new concept
not only theoretically but also practically.