Registration under GST

Registration Process

a) Registration Requirement

As per sec 22 following are liable for registration

i) Every Supplier if his turnover exceeds 20 lacs (10 lacs in case he is from special category of states)

ii)Every person who was registered on appointed day

iii)Any business that was registered is transferred owing to succession or otherwise as a going concern then the transferee is liable for registration

a) the expression “aggregate turnover” shall include all supplies made by the

taxable person, whether on his own account or made on behalf of all his principals;

(b) the supply of goods, after completion of job work, by a registered job worker

shall be treated as the supply of goods by the principal referred to in section 143, and

the value of such goods shall not be included in the aggregate turnover of the registered

job worker;

(c)  the expression “special category States” shall mean the States as specified

in sub-clause (g ) of clause (4 ) of article 279A of the Constitution

Persons Required to be Registration compulsorily irrespective of conditions given above:

(i) persons making any inter-State taxable supply;

(ii ) casual taxable persons making taxable supply;

(iii ) persons who are required to pay tax under reverse charge;

(iv ) person who are required to pay tax under sub-section (5 ) of section 9

This is applicable to services or goods provided by e-commerce operator

(v ) non-resident taxable persons making taxable supply;

(vi ) persons who are required to deduct tax under section 51, whether or not

separately registered under this Act;

(vii ) persons who make taxable supply of goods or services or both on behalf of

other taxable persons whether as an agent or otherwise;

(viii ) Input Service Distributor, whether or not separately registered under this


(ix ) persons who supply goods or services or both, other than supplies specified

under sub-section (5 ) of section 9, through such electronic commerce operator who is

required to collect tax at source under section 52;

(x ) every electronic commerce operator;

(xi ) every person supplying online information and database access or retrieval

services from a place outside India to a person in India, other than a registered

person; and

(xii ) such other person or class of persons as may be notified by the Government

on the recommendations of the Council.

Persons Not liable for Registration:

(a) any person engaged exclusively in the business of supplying goods or

services or both that are not liable to tax or wholly exempt from tax

(b ) an agriculturist, to the extent of supply of produce out of cultivation of land.

Application for registration.-

Form Required:

Form GST REG 01 is required to be filed under Rule 8


The applicant will first submit Name,Mobile No,E-Mail, State or Union Territory in GST REG 01 PART A on the portal at this link

Once submitted the applicant data will be validated and on successful validation Temporary Reference No shall be generated and intimated

The applicant will now submit GST REG PART B online

On receipt of application an acknowledgement shall be generated in GST REG 02

Verification and Approval:

Please refer to flow chart given under for a detailed process flow

reg flow in gst.002.jpeg.002


For format of the various forms applicable in Registration process please visit the download section of our site at here



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