Registration is required in the State or Union Territory from where the supplier makes a taxable supply of goods or services or both if his aggregate turnover in a financial year exceeds Rs.20 Lakh.
In case of special category of states, the supplier needs to get registered if his aggregate turnover in a financial year exceeds Rs.10 Lakh.
Eleven (11) Special category states are Arunachal Pradesh, Assam, Jammu & Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh & Uttarakhand.
Suppliers,within the threshold limit, can voluntarily opt to register.
Persons exclusively engaged in the business of supplying goods or services or both not liable to tax or wholly exempt from tax or an agriculturist, to the extent of supply of produce out of cultivation of land not liable to be registered.
Registration is required in each state from where taxable supply is made. There is no concept of Centralized Registration in GST Law.
GST Law has prescribed single registration in a State. Thus, a supplier having multiple locations in a state need not obtain separate registration for each location. He can show one place as his Principal Place of Business and the other places are additional places of business. He has, however, an option to obtain separate registration for each of his location.
Registration under GST Law is PAN based and State specific. It is not tax specific. In other words, registration is common for all the taxes i.e. CGST, SGST, UTGST, IGST, Cess.
In GST Registration, supplier is allotted GST Identification Number called ‘GSTIN’. It is a 15 digits number. The first two digits of the GSTIN is the State Code, the next 10 digits is the PAN of the entity, the next two digits are meant for entity code and the last digit is the check sum number.
Unique Identification Number (UIN) is issued to notified agencies of United Nations’ Organization, Multi-national Financial Institutions etc.
COMPULSORY REGISTRATION:
In respect of 12 categories of supply, the registration is compulsory even though the value of goods supplied are within the threshold exemption. To quote a few – Inter-state Supply, GST payable under RCM, Input Service Distributor, Casual Taxable Person, Non-resident Taxable Person etc.
REGISTRATION PROCESS:
Application for registration has to be submitted online on GST Common Portal (www.gst.gov.in) within 30 days when liability to register arises.
Casual & Non-resident Taxable Persons has to apply for registration at least 5 days prior to the commencement of business.
For a transferee of business, the liability to register arises on the date of transfer.
Specific time lines and formats are prescribed for grant, cancellation, amendment, revocation, physical verification etc. in respect of registration.