Introduction
Under any taxation law, registration is the most basic requirement for identifying taxpayers, assuring compliance of tax in the economy. It is the initial step for becoming a GST member. Under indirect tax reign, one can neither collect tax from his purchasers nor demand any credit of tax paid by him without registration. There is no process of centralized registration under GST like the service tax rules. After the impact of GST, the download process of the GST Registration Certificate has become much convenient and simple. Under the guidance of the chairman of the GST council, the council members will look after the GST portal.
GST Registration Certificate and its use :
GST Registration Certificate is a valid document proof showing that a person had registered under GST. Under the GST act, every person whose turnover rate goes beyond the threshold limit is bound to get registered under GST.
- For the states of Manipur, Mizoram, Nagaland, Tripura – the threshold limit is ₹ 10 lakhs for both goods and services.
- For Arunachal Pradesh, Meghalaya, Sikkim, Uttarakhand, Puducherry, and Telangana – the threshold limit is ₹ 20 lakhs for both goods and services.
- For the states of Jammu and Kashmir, Himachal Pradesh, Assam, and all other states – the threshold limit is ₹ 20 lakhs for services and ₹ 40 lakhs for goods (exclusive).
Some businesses are required to get compulsorily registered under GST such as casual taxable persons, persons applicable under reverse charge, persons making any inter-state taxable supply of a particular threshold limit, non-resident taxable persons under taxable supplies, Electronic Commerce Operator who is bound to collect tax under section 52 of GST act.
GST registration certificate can be downloaded only from the GST portal and is not available in physical form. The taxpayer should display this GST registration certificate at the primary place of business and other places of business listed under the GST REG-06 Form. The GST registration certificate will remain valid unless it is not canceled. It remains valid for 90 days for a casual taxable person, and he is required to extend the validity or renew after this validity period is over. If there exists any amendment in GST registration, the portal allows you to download a new GST registration certificate along with the amended details.
Registration process under GST :
The following are the steps to get registered under GST.
- First, you should open the GST India Portal and look for Register Now option.
- Fill in details such as PAN, state, mobile number, and Email I’d.
- You will get an OTP for the registered mobile number and email.
- After verification of OTP, a temporary reference number will be allotted to you.
- Then, the user is required to enter details in part B of the GST REG-01 Form, which is duly signed through DSC or EVC.
- You are also required to upload the documents according to your type of business.
- An acknowledgment under GST REG-02 Form will be generated after your submission.
- The taxpayer will receive a call to produce the documents required by the department under the GST REG-03 Form.
- Within seven working days, he or she is required to produce such documents or information under Form GST REG-04.
- If any rejected application will be informed to the user under Form GST REG-05.
- At the end, under Form GST REG-06 a certificate of registration will be provided after verification by the GST department.
Steps to download GST REGISTRATION CERTIFICATE :
After the completion of the registration process under GST, you can download your GST registration certificate from the Goods and Service Tax India Portal through the following steps :
- Open the website https://www.gst.gov.in/.
- Press on the login.
- Fill in the username, password, and Captcha code, then proceed to login.
- Go for the option Services and select the sub-option User Services.
- Click on view/ download certificates.
- You can download the GST certificate by clicking on the download certificate.
Some final thoughts:
With the introduction of GST portal services, the download process of GST registration certificates has become absolutely effortless and trouble-free. Not only tax specialists, But also a lay man with subtle knowledge can easily download without difficulty. Thus you can download GST Registration Certificate in a hassle-free manner.
Santosh Kumar is a Professional SEO and Blogger, With the help of this blog he is trying to share top 10 lists, facts, entertainment news from India and all around the world.