Rajakumari's blog

Once you have either migrated from your existing registration to GST registration, or applied for a new registration, you may feel the need to either amend some details, or cancel your registration altogether.
Here’s a quick overview of the 3 options to make changes to your GST registration details, and how to go about them:

Amendment of Registration
In case you want to amend any details of registration, you will need to keep the following points in mind:

Under GST, certain persons have to compulsorily register, irrespective of their turnover. This means that such persons should register even if their turnover does not cross the threshold limit of Rs. 10 Lakhs for special category states and Rs. 20 Lakhs for rest of India. These persons are:

Persons

Nature of activities

Persons making interstate supplies

All persons who make interstate outward supplies have to mandatorily register. Note that exports and imports are also considered as interstate supplies.

Most of you would have received your 15 digit provisional ID or GSTIN (Goods and Services Tax Identification Number). Under GST, knowing your GSTIN format like the back of your hand is important. It will help you to ensure that your suppliers have quoted your GSTIN correctly in invoices to you, as your input credit is dependent on this. It will also help you to mention your GSTIN correctly in invoices to your customers, as their input credit is dependent on this.

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

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:

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: