GST in brief
GST is a comprehensive and single indirect tax levied in the entire country and has taken place of several indirect taxes that existed earlier. GST is levied on the supply of goods and services and is a consumption-based tax. It works on a destination-based and a multi-stage tax model wherein tax is charged on each value addition.
Table of Content:
- GST Registration
- What is ARN under GST?
- Step by Step process to check GST registration status
GST Registration
To simplify the registration process and to make the process of filing GST convenient and user-friendly, the government has made the whole process digital and therefore, the taxpayers can register and file GST online through the GST portal.
A business has to register itself under the GST if its annual turnover exceeds 40 lakh rupees. Also, if the business’ annual turnover exceeds 20 lakh rupees in case of some Special Category States, or if the taxable person falls within the category of business[1] such as anyone making any inter-State taxable supply, casual taxable person, non-resident taxable person, input service distributor, e-commerce operator, etc. If your business falls in any of the above-specified categories then proceed with an online application and complete the registration online.
Once the registration is complete, it takes around 15 days for your application to get registered. Meanwhile, the applicant can check the GST registration status using the Application Reference Number (ARN).
What is ARN under GST?
ARN under GST refers to Acknowledgement Reference Number which is automatically generated by the GST portal and serves as an acknowledgment that the taxpayers have successfully submitted their GST registration application. We can also trace the status of our GST registration application using the ARN.
Step by Step process to check GST registration status
STEP 1: Visit the GST Portal. The GST homepage will be displayed.
STEP 2: Under the ‘Services’, click on ‘Registration’ and then ‘Track Application Status’.
STEP 3: A new webpage will appear on the portal. Select the ARN and enter the ARN generated while submitting the GST registration application and click ‘Search’.
STEP 4: The status of your GST registration will be displayed on the webpage.
The following Status will appear once you have submitted the ARN:
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Pending for Verification – It signifies that the application has been successfully filed by the applicant, however, verification is yet to be carried out.
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Pending for Clarification: It signifies that the officer has sought clarification in the GST registration application. The applicant shall submit clarification using the online GST Portal at the earliest to initiate further processing.
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Pending for Order: It signifies that the applicant has submitted the clarifications sought by the GST Officer and the applicant can expect an order soon on his GST registration application.
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Approved: It signifies that the GST registration application has been approved by the GST Officer.
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Rejected: It signifies that the GST Officer has rejected the GST registration application. If the applicant needs GST registration, he’ll have to apply again through the GST portal.
Frequently Answered Questions
How do I know when to register for the GST?
A business is required to register under the GST portal if its annual turnover exceeds rupees 40 lakhs and 20 lakhs for the businesses located in the Special Category States. As per the current GST laws, a person has to apply for GST registration in the State in which he is liable within 30 days from the day the person becomes liable for registration.
How do I cancel my GST registration?
A registered taxpayer may proceed to cancel its GST registration in cases where his turnover has fallen below 40 lakhs INR (20 lakhs INR in case of Special Category States) or the business has been discontinued, amalgamated, demerged or there has been a change in the constitution of the business.
The registered taxpayer can cancel its GST registration either through the GST portal (where no tax invoice is issued during registration period) or by filing an application in FORM GST REG 16.
In order to cancel the GST registration through GST portal:
STEP 1: Login into the GST portal with your credentials.
STEP 2: Click on the ‘Cancellation of Provisional Registration’
STEP 3: The cancellation page will open up and your GST registration number will appear automatically you’ll be required to provide the reason for cancellation along with the status of tax invoices whether issued or not during the registration period.
STEP 4: Fill in the details of authorized signatories, place and sign off with EVC if you are a proprietorship or a partnership. LLPs & Companies must mandatorily sign with DSC.
Registration can also be canceled through FORM GST REG 16. The applicant will have to provide the details of inputs, finished and semi-finished goods held in stock on the date of cancellation along with the details of liability upon the taxpayer and the details of payment made during the registration period. Within 30 days from the date of application, the proper officer will issue an order of cancellation on FORM GST REG 16. The effective date of cancellation will be determined by the officer.
What are the documents required for the Acknowledgement Reference Number (ARN)?
Document required to get an ARN depends upon the nature of taxable person i.e. whether the person is a proprietorship, partner, company, etc. However, there are certain documents that are required to be submitted by the applicant irrespective of the nature of the taxable person. The following documents are
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Pan card of the applicant (Promoter / Partner / Proprietor) as well as business.
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Aadhaar card of Promoter / Partner / Proprietor
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Proof of Place of Business (Electricity Bill or rent-lease agreement, latest property tax receipt, etc.)
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Bank account statement of individual, firm or the company.
As the documents required may vary depending upon the nature of a taxable person, the exact requirements can be checked with the GST Docadvisor page in the GST Portal.
[1] The Central Goods and Service Tax Act 2017, sec. 24.
