Blogs

Introduction
It has been 2 months since we entered the GST era, and there are still many businesses across the country – both old and new, that are yet to figure how to register for GST. While the process is seamless due to its online nature, one needs to ensure that the requisite form, i.e. GST REG-01 is filled with the correct information, and the business owner has the correct documents by his side, in order to complete the GST new registration procedure in time.
 
In this blog, we have provided a step-by-step guide to obtain a new GST registration:

Introduction
The process for New Registration under GST in the GST portal comprises of Part A and Part B.
We have familiarized you with Part A of the process. In our previous blog, we took you through the first 3 pages of Part B of the New GST Registration online form – Business Details, Promoters / Partners & Authorized Signatory. If you recollect, completing these 3 pages (out of the 9) itself accounts for 99% of the form completion process for new registration under GST.
 

Introduction

GSTIN (Goods and Services Tax Identification Number) is the identification number given to every person registered under GST. In your business dealings, especially with new suppliers, you may want to verify GSTIN quoted by your supplier. Under GST, as your input credit depends upon your supplier’s compliance, it is important to ensure that the GSTIN quoted by your supplier is genuine. End consumers may also face situations where they doubt the correctness of the GSTIN quoted in a supplier’s invoice and would like to verify the details.

Introduction
In our previous blog, we guided you through the remaining 6 pages of Part B of the New Registration form, GS REG-01. You now need to complete the verification process and submit the form. Once the form is submitted, you must keep track of your application status. If all the documents submitted by you are correct, you will successfully complete your new GST registration process and get your business registered quickly!
 

Verification

After the implementation of GST, you would have come across the term UIN being mentioned along with GSTIN. In Form GSTR-1 also, you would have noticed that details of supplies to UIN holders needs to be provided.  In this blog, let us understand what is UIN and to whom it is applicable.

UIN (Unique Identity Number)
UIN stands for Unique Identity Number. It is the registration number given to certain specified persons, instead of GSTIN. These persons are:

In our earlier blogs on registration under GST, we have learnt that persons whose turnover exceeds Rs. 10 Lakhs (in special category States) and Rs. 20 Lakhs (in rest of India) have to register under GST. However, certain persons are not liable to register under GST, irrespective of their turnover. This means that even if their turnover crosses Rs. 10 Lakhs/20 Lakhs, as applicable, these persons do not have to register under GST. In this blog, let us learn about these persons who are not required to register under GST.
 

We know that registration under GST is perpetual and does not require any renewal. However, there are scenarios when a person’s registration can be cancelled by an assessing officer. Let us understand the scenarios of GST registration cancellation.
 

Scenarios of GST registration cancellation by an officer

The business has been discontinued or transferred fully, or amalgamated with another entity, demerged or disposed of

There is a change in the constitution of the business

A registered person has failed to comply with the GST provisions

In our previous blog, we have learnt about the core and non-core fields of GST registration. The core fields of GST registration are the following:

In our previous blogs, we have learnt about – how to change details in GST registration, the difference between core and non-core fields of GST registration and how to amend the core fields of GST registration. In this blog, let us learn how to go about non-core field amendment in GST registration. Non-core fields of GST registration are the fields that do not require approval from an assessing officer and will be auto-updated. For example: Change of address of the business’s promoter/partner, changing the details of the linked bank account, etc.