Frequently Asked Question Regarding GST Number Registration
Q1. What is GST Registration?
GST registration is the process of obtaining a unique Goods and Services Tax Identification Number (GSTIN) by a business to collect and remit GST in India.
Q2. Who is required to register for GST?
Businesses with an annual turnover exceeding ₹40 lakh (₹20 lakh for services in most states) and certain specific categories such as e-commerce operators are required to register for GST.
Q3. What documents are required for GST registration for proprietorship?
The required documents are PAN card, Aadhaar card, address proof, bank account details, and a photograph of the proprietor.
Q4. What are the documents required for GST registration for a partnership firm?
Documents include the partnership deed, PAN cards of partners, address proof, bank account details, and authorization letter signed by the partners.
Q5. What is the penalty for not registering under GST?
A penalty of 10% of the tax due or ₹10,000 (whichever is higher) is levied for not registering under GST when required.
Q6. Can an individual without a business apply for GST registration?
Yes, individuals intending to start a business or freelancers providing taxable services can apply for GST registration.
Q7. What is the cost of GST registration?
GST registration is free of cost when done through the official government portal.
Q8. How long does it take to get a GST number?
GST registration typically takes 3-7 working days if all documents are submitted correctly.
Q9. What is the validity of a GST registration certificate?
GST registration is valid indefinitely for regular taxpayers, while it has a limited validity for casual and non-resident taxpayers.
Q10. What is GSTIN?
GSTIN is a unique 15-digit identification number assigned to a business after GST registration.
Q11. Can GST registration be done online?
Yes, GST registration can be done online through the official GST portal.
Q12. Do I need to upload any documents for GST registration?
Yes, you need to upload scanned copies of required documents, including PAN, Aadhaar, address proof, and bank details.
Q13. Is Aadhaar mandatory for GST registration?
Yes, Aadhaar authentication is mandatory for GST registration unless you opt for alternative verification methods.
Q14. What is the difference between regular and composite GST registration?
Regular registration is for businesses paying tax under normal rates, while composite registration is for businesses opting for a fixed percentage of turnover as tax under the Composition Scheme.
Q15. Can I cancel my GST registration?
Yes, you can cancel your GST registration online through the GST portal if your business ceases operations or your turnover falls below the threshold limit.
Q16. What is the minimum turnover for GST registration?
The minimum turnover for GST registration is ₹40 lakh for goods and ₹20 lakh for services in most states.
Q17. Can a business with multiple branches use a single GST number?
No, a business with multiple branches in different states must obtain a separate GST number for each state.
Q18. What is a casual taxable person in GST?
A casual taxable person is an individual who occasionally undertakes taxable supplies in a state or union territory where they do not have a fixed place of business.
Q19. Is GST registration required for freelancers?
Yes, freelancers providing taxable services with annual earnings above ₹20 lakh must register for GST.
Q20. How can I track the status of my GST registration application?
You can track the status of your GST registration application on the GST portal using your ARN (Application Reference Number).
Q21. How can I update my details after GST registration?
You can update your GST registration details online through the GST portal by submitting the required forms and supporting documents.
Q22. Can I register for GST if I am a non-resident business?
Yes, non-resident businesses can apply for GST registration in India, but they must fulfill certain conditions under the GST Act.
Q23. What is GST composition scheme?
The GST composition scheme allows small businesses to pay a fixed percentage of their turnover as tax, reducing the compliance burden.
Q24. How do I apply for GST registration for a company?
To apply for GST registration for a company, you must submit documents like PAN, Certificate of Incorporation, address proof, and details of authorized signatories on the GST portal.
Q25. What is GST registration for e-commerce businesses?
E-commerce businesses must obtain GST registration if their turnover exceeds the prescribed limit or if they supply taxable goods or services.
Q26. Can I amend my GST registration after approval?
Yes, you can amend your GST registration after approval by submitting a request on the GST portal, but some changes may require re-verification.
Q27. How do I apply for GST registration in a state where I don’t have a permanent office?
If you don’t have a permanent office in a state, you can still apply for GST registration as a casual taxable person or a non-resident taxpayer.
Q28. Do I need GST registration if my turnover is below the limit?
If your turnover is below the prescribed limit, GST registration is not mandatory, but you can opt for voluntary registration to claim input tax credit (ITC).
Q29. What is the process to cancel GST registration?
To cancel your GST registration, you must apply online on the GST portal, providing the reasons and completing the necessary formalities.
Q30. How do I verify my GST registration status?
You can verify your GST registration status by visiting the GST portal and using your GSTIN or by using the GSTIN verification tool provided on the site.
Q31. Can I register under GST for exporting goods?
Yes, exporters must register under GST, but they are eligible for tax exemptions, input tax credit (ITC), and refunds for exports.
Q32. How can I get GSTIN without a PAN?
It is mandatory to have a PAN for GST registration in India. However, non-residents or foreigners can apply without PAN under specific conditions.
Q33. What happens if I do not file GST returns after registration?
Failure to file GST returns may result in penalties, cancellation of GST registration, or legal action, including interest charges on unpaid tax.
Q34. How to register for GST under the Reverse Charge Mechanism?
To register for GST under the Reverse Charge Mechanism (RCM), you must apply on the GST portal and provide necessary documents related to the transactions involved.
Q35. Can I take input tax credit (ITC) without GST registration?
No, you can only claim input tax credit (ITC) if you are registered under GST and comply with the filing of returns.
Q36. What is the role of the authorized signatory in GST registration?
The authorized signatory is the person authorized by the business or firm to represent and complete the GST registration process and sign GST-related documents.
Q37. Is GST registration mandatory for online sellers?
Yes, online sellers must obtain GST registration if their turnover exceeds the prescribed limit, irrespective of the platform they sell on.
Q38. What is GST registration for tax-exempt organizations?
Tax-exempt organizations can apply for GST registration if they supply taxable goods or services, but they may qualify for specific exemptions under GST laws.
Q39. What are the conditions for GST registration for NGOs?
NGOs must register for GST if they provide taxable services or goods and their turnover exceeds the prescribed limit for GST registration.
Q40. How to check the GST status of a business partner?
You can check the GST status of a business partner using the GSTIN verification tool on the GST portal, ensuring they are registered and compliant.
Q41. What are the mandatory documents required for GST registration?
The mandatory documents for GST registration include PAN card, proof of business address, bank account details, and identity and address proof of the authorized signatory.
Q42. Can a partnership firm apply for GST registration?
Yes, a partnership firm can apply for GST registration if the turnover exceeds the prescribed limit or if they want to voluntarily register for GST.
Q43. What is the GSTIN number?
GSTIN (Goods and Services Tax Identification Number) is a unique 15-digit number assigned to a business or taxpayer by the GST authorities for GST-related transactions.
Q44. What is the validity of GST registration?
GST registration is valid until it is canceled, either voluntarily by the taxpayer or by the GST department if the taxpayer violates the provisions.
Q45. Is GST registration mandatory for freelancers?
Freelancers must obtain GST registration if their turnover exceeds the prescribed limit or if they are providing taxable services under GST.
Q46. What is the difference between GSTIN and PAN?
GSTIN is a 15-digit identification number assigned for GST purposes, while PAN (Permanent Account Number) is a 10-digit number issued by the Income Tax Department for tax purposes.
Q47. Can GST registration be transferred?
GST registration cannot be transferred to another person. However, you can cancel your GST registration and apply for a new registration under a different entity or business.
Q48. What is the process of filing GST returns after registration?
After GST registration, businesses must file GST returns monthly and annually, providing details of sales, purchases, and tax liabilities, using the GST portal.
Q49. Can a government department be registered under GST?
Yes, government departments must register under GST if they supply taxable goods or services. However, certain government services may be exempted from GST.
Q50. Can I register under GST if I am not making any sales?
Yes, you can register under GST even if you are not making any sales, but it is necessary if you want to claim input tax credit (ITC) on goods and services purchased for business purposes.
Q51. What is GST registration for casual taxable persons?
A casual taxable person is a person who occasionally supplies goods or services in a state where they do not have a fixed place of business and must apply for GST registration for each event.
Q52. How is GST registration different for service providers and goods suppliers?
GST registration for service providers and goods suppliers is similar, but the tax rate may differ. Service providers may need to pay GST under reverse charge for certain services.
Q53. Is GST registration required for renting out property?
GST registration is required for renting out property if the rental income exceeds the prescribed threshold limit or if the property is used for business purposes.
Q54. What happens if I do not update my GST registration details?
Failure to update your GST registration details could lead to penalties, cancellation of registration, or problems with your tax filings.
Q55. Can I get GST registration for a new business?
Yes, you can apply for GST registration when setting up a new business if your annual turnover exceeds the prescribed limit or if you wish to avail input tax credit.
Q56. How to apply for GST registration for a sole proprietorship?
To apply for GST registration for a sole proprietorship, you must submit your PAN card, business address proof, and identity proof of the proprietor on the GST portal.
Q57. What are the consequences of providing false GST registration details?
Providing false GST registration details can lead to penalties, fines, legal actions, or even cancellation of GST registration.
Q58. How do I get GST registration for a trust?
To get GST registration for a trust, you need to provide the trust's PAN, address proof, and the identity and address proofs of the trustees to the GST portal.
Q59. Is GST registration required for a charitable organization?
GST registration is required for charitable organizations if they provide taxable goods or services and their turnover exceeds the prescribed limit.
Q60. What is the procedure for GST registration of a foreign company?
A foreign company must provide a valid PAN, authorized representative details, business address proof in India, and other required documents for GST registration in India.
Q61. Can GST registration be cancelled voluntarily?
Yes, a registered taxpayer can voluntarily cancel their GST registration by submitting an application on the GST portal, provided they meet the cancellation criteria.
Q62. How long does it take to get GST registration?
GST registration usually takes 2-6 working days, depending on the accuracy and completeness of the documents submitted. If additional information is required, it may take longer.
Q63. What are the penalties for not obtaining GST registration?
Failure to obtain GST registration can lead to penalties, fines, and legal consequences, which may include a fine of up to 10% of the tax due or ₹10,000, whichever is higher.
Q64. Can a business be exempted from GST registration?
A business may be exempt from GST registration if its annual turnover is below the prescribed threshold limit or if it is engaged in exempted goods or services.
Q65. What is the threshold limit for GST registration?
The threshold limit for GST registration varies depending on the type of business and the location. Generally, it is ₹40 lakhs for goods suppliers and ₹20 lakhs for service providers.
Q66. Can I apply for GST registration if my business is in the service sector?
Yes, if your business is in the service sector and your turnover exceeds the prescribed limit, you are required to apply for GST registration.
Q67. What documents are required for GST registration of a private limited company?
For a private limited company, the required documents include the company’s PAN, certificate of incorporation, address proof, bank account details, and the identity and address proof of directors.
Q68. Can I apply for GST registration for multiple businesses?
Yes, you can apply for GST registration for multiple businesses under a single GSTIN if they are located within the same state. However, separate registrations are required for businesses in different states.
Q69. Is GST registration required for e-commerce sellers?
Yes, e-commerce sellers must obtain GST registration if their turnover exceeds the prescribed limit or if they are selling taxable goods and services through online platforms.
Q70. Can I register for GST under composition scheme?
Yes, small businesses with a turnover below ₹1.5 crore can opt for GST registration under the composition scheme, allowing them to pay tax at a reduced rate and file quarterly returns.
Q71. What is the difference between GST registration and Udyam registration?
GST registration is required for businesses that deal with taxable goods or services, while Udyam registration is for small and medium enterprises (SMEs) under the Ministry of MSME to avail of various benefits.
Q72. Can I apply for GST registration without having a business address?
No, a business address is mandatory for GST registration. You must provide proof of your business address such as a rent agreement or utility bill.
Q73. What happens if I do not file GST returns on time?
Failure to file GST returns on time will lead to penalties, interest on unpaid tax, and possible suspension of GST registration. Continuous non-compliance may also lead to cancellation of registration.
Q74. Can I cancel my GST registration after applying?
Yes, you can apply for cancellation of your GST registration, but you need to fulfill certain conditions, such as not being required to pay taxes or no longer conducting business activities.
Q75. Is GST registration required for export businesses?
Yes, businesses engaged in export must obtain GST registration, but exports are zero-rated under GST, which means exporters can claim a refund of the input tax credit (ITC).
Q76. What is the process to update GST registration details?
You can update your GST registration details online by logging into the GST portal, selecting the "Amendment of Registration" option, and submitting the necessary details and documents.
Q77. Can a business get GST registration if it is in the process of being established?
Yes, a business can apply for GST registration even if it is in the process of being established, provided it expects to exceed the turnover limit or will be involved in taxable transactions.
Q78. What is GST registration for a non-resident taxable person?
A non-resident taxable person is a person who occasionally supplies goods or services in India and is required to register for GST. They must apply for GST registration before commencing business activities in India.
Q79. How can I check the status of my GST application?
You can check the status of your GST registration application by logging into the GST portal and tracking the application status under the 'Track Application Status' section.
Q80. Can I get GST registration for a startup business?
Yes, startups can apply for GST registration if they meet the prescribed turnover limit or want to avail of benefits like input tax credit (ITC) for business purposes.
Q81. How to apply for GST registration for a partnership firm?
For a partnership firm, GST registration can be applied online on the GST portal by submitting the PAN card, partnership deed, address proof, and identity proof of partners.
Q82. What is GSTIN and why is it important?
GSTIN (Goods and Services Tax Identification Number) is a unique 15-digit number assigned to businesses registered under GST. It is used to track tax payments and compliance.
Q83. Can I opt for GST registration if my business is in a special economic zone (SEZ)?
Yes, businesses located in SEZs can opt for GST registration. SEZs have certain exemptions and benefits under GST, but registration is still required if turnover exceeds the limit.
Q84. What is the process of GST registration for an individual proprietor?
An individual proprietor can apply for GST registration on the GST portal by submitting personal PAN card details, address proof, and business-related documents.
Q85. What is the GST return filing frequency?
GST returns are generally filed monthly or quarterly, depending on the type of taxpayer. GST returns include GSTR-1, GSTR-3B, and GSTR-9 (annual return).
Q86. Can I amend my GST registration after the application has been submitted?
Yes, you can amend your GST registration details by logging into the GST portal and submitting a request for amendment. Certain changes require approval from the GST authorities.
Q87. What is the composition scheme under GST?
The composition scheme is a simplified tax scheme under GST for small taxpayers with turnover below ₹1.5 crore. It allows them to pay taxes at a lower rate and file quarterly returns.
Q88. What are the benefits of GST registration?
GST registration provides benefits such as input tax credit (ITC), legal recognition of the business, and the ability to engage in interstate trade, among others.
Q89. How to cancel GST registration?
You can cancel your GST registration by logging into the GST portal, selecting the "Application for Cancellation" option, and submitting the necessary details. Cancellation can be done voluntarily or due to non-compliance.
Q90. Can a business change its GST registration from one state to another?
No, GST registration is state-specific. If you move your business to a different state, you need to apply for a fresh GST registration in the new state.
Q91. What are the documents required for GST registration of a Hindu Undivided Family (HUF)?
For GST registration of a Hindu Undivided Family (HUF), documents like PAN card of the Karta, Aadhar card, address proof, and bank account details are required.
Q92. What happens if I fail to renew my GST registration?
Failure to renew your GST registration may lead to penalties, suspension of your GSTIN, and possible cancellation of your registration. It is crucial to renew on time to avoid legal issues.
Q93. What are the documents needed for GST registration for an NGO?
For GST registration of an NGO, documents like the PAN card, registration certificate, address proof, identity proof of authorized signatories, and bank account details are required.
Q94. How do I get GST registration for online business?
For an online business, you need to apply for GST registration by providing documents such as PAN card, business address proof, and the identity proof of the business owner or authorized signatory.
Q95. Can I file GST returns without GST registration?
No, you cannot file GST returns unless you are registered under GST. GST registration is a mandatory requirement for filing GST returns.
Q96. What is the time limit for obtaining GST registration?
You must obtain GST registration within 30 days of exceeding the threshold turnover limit or starting a business that requires GST registration. The application should be submitted before this time limit.
Q97. Is GST registration necessary for small traders?
Small traders are not required to register for GST if their annual turnover is below the prescribed threshold. However, they can voluntarily opt for GST registration to avail of certain benefits.
Q98. Can I register for GST if I am a non-resident business?
Yes, non-resident businesses can register for GST if they are supplying goods or services in India. They need to apply for GST registration before commencing their business activities in India.
Q99. What is the procedure for GST registration for export businesses?
Export businesses must apply for GST registration and provide documents such as PAN card, business address proof, and export-specific details. Exports are zero-rated under GST, and ITC can be claimed.
Q100. Can GST registration be transferred to another person?
No, GST registration cannot be transferred to another person. If a business is sold or transferred, the new owner must apply for a new GST registration.
Q101. What is the validity of GST registration?
GST registration is valid as long as the business continues to meet the requirements for GST registration. It can be canceled or suspended if the business fails to comply with GST laws or stops its operations.
