GST Registration | Goods and Services Tax Registration

Let us first understand the advantages of Goods and Services Tax for Business

Goods and Services Tax Registration or GST Registration has the following advantages:

  • The business will be legally recognized as supplier of goods or services.
  • The business will have proper accounting of taxes paid on the input goods or services which can be utilized for payment of GST due on supply of goods or services or both by the business.
  • The business will be legally authorized to collect tax from his purchasers and pass on the credit of the taxes paid on the goods or services supplied to purchasers or recipients.

The Goods and Services Tax Registration Process covers the concept of registering for GST, tax invoice, credit and debit invoice, and GST Returns.

Let us first start with the proposed features of the registration process are,

  • Existing dealers: Existing VAT/Central excise/Service Tax payers will not have to apply afresh for registration under GST.
  • New dealers: Single application to be filed online for registration under GST.
  • The registration number will be PAN based and will serve the purpose for Centre and State.
  • Unified application to both tax authorities.
  • Each dealer to be given unique ID GSTIN.
  • Deemed approval within three days.
  • Post registration verification in risk based cases only.

Special types of GST registration

Some circumstances require a special type of GST registration. These are:

  • GST registration of non-profit bodies: When you register a non-profit body for GST, you may apply to us to treat each branch or division separately.
  • GST registration of separate branches or divisions: If you operate your business in separate branches, you may want to register branches or divisions for GST separately.
  • Registering for GST as a group: When you register for GST as a group, you need to elect a group representative (who must be GST registered) to file GST returns on behalf of the group.
  • Registering for GST as an agent or representative: You may need to register for GST as an agent or representative if you take over part or all of a taxable activity on behalf of a GST-registered person, for example as a liquidator or receiver.


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