PPT on GST registration and enrolment

PPT on GST registration updated till date 

Here I will share the PPT on GST registration. Provisions of registration are contained in section 19 of GST. Section 19 simply refer the scedule III of GST model law for liability for registration. The enrolment process for GST has already started. In this PPT we will also discuss the manner of enrolment adopted by the states where the enrolment has already started. You can use E-sign for GST enrolment.

Enrolment is the first step for GST registration. After enrolment provisional registration certificate will be issued. This provisional registration certificate will be valid for six months. All existing registered taxpayers will be migrated to GST. They will have to make their provisional GST registration final. 

In case any existing registered person is not liable for registration in GST he may submit a form to cancel his provisional registration. GSTREG01 will be filled for fresh registration. Some taxpayers are required to take GST registration without any threshold limit.

For the others threshold limit is exceeding of Aggregate turnover fro Rs. 20 Lac. Aggregate turnover is defined to include all taxable, non taxable, exempt and export supplies. Taxable person is required to take registration in every state from where he is making the taxable supply.Person engaged in supply of 100% exempted Goods/services will not be liable for registration.

Threshold limit for GST registration will include any supply on behalf of a principal. It will also include the supply by a job worker. Once the form is filled an acknowledgement in Form GSTREG02 will be issued by proper officer on online portal. Registration certificate will be issued in GSTREG06 by the proper officer.

E-commerce portals, aggregator  and person selling through an e- commerce portal are required to take registration without any threshold limit. E-commerce portal will have to file a seperate return also.In case a normal taxpayer do not file the return for continuous six months his registration will be cancelled.