The Goods and Service Tax (GST) was implemented on the first of July, 2017. It enables goods and service providers to collect tax from their customers. As part of India’s GST law, all businesses and individuals are obligated to register under GST to continue their practice.
You are liable to pay GST if your business falls under any of the following.
The special category states include Arunachal Pradesh, Assam, Mizoram, Jammu & Kashmir, Sikkim, Tripura, Himachal Pradesh, Meghalaya, Uttarakhand, Manipur and Nagaland.
Apart from that, GST is mandatory for the following individuals regardless of their turnover.
However, you will not be liable to pay GST if you or your business engages in the following.
How to Register for GST in the following cases?GST registration for businesses located in different states
When a company engages in business activities from more than one state, the company must register for GST separately in every state that it carries out its business operations.
GST registration for businesses with branches in many states
When a company engages in business activities across its multiple branches in multiple states, GST registration should be carried out by registering one main branch as its headquarters and the remaining should be registered as additional branches.
For businesses with different GST Registrations within one state
When a company conducts business within a state, the following conditions should be met.
How to Register for GST Online?
Eligible businesses can register for GST online through the GST Portal directly or through a facilitation center notified by the government. The GST Portal runs on the Goods and Services Tax Network (GSTN).
On the Portal, all activities related to GST can be conducted such as online GST registration, return filings, payment of GST taxes, issuing applications for refunds, searching taxpayer’s details (GSTIN), finding GST due dates, etc. The domain address GST Portal is www.gst.gov.in
The Documents required for GST Registration
Steps to follow when registering for GST OnlineHow to Track your GST Registration Status?
Once you have finished the above steps and received your ARN, the status of your GST application can be tracked on the GST Portal.
What are the types of GST Registration Status?
There are 6 different status types when you choose to track the progress of your GST application. These are what the different statuses mean.
Form Assigned to GST Officer
This ARN Status appears when your GST application is assigned to the GST officer for processing and approval.
Form Pending for Clarification
This ARN status appears when the GST officer requests you to submit clarification on the GST registration application which you have filed.
Clarification Filed – Pending for Order
This ARN status appears when the clarification is filed by you against the concerns raised by the GST Officer.
Clarification not Filed – Pending for Order
This ARN status appears when you have not provided the clarification to the GST officer within the recommended time period.
This ARN status appears when the GST application has been approved by the GST Officer. Once approved, you will receive your Goods and Service Tax Identification Number (GSTIN) as well as your GST registration certificate.
This ARN status appears when the GST application has been rejected by the GST officer. You will have to go through the application process again and re-submit your GST registration form.