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Demystifying the Process of GST Registration in Kerala

Ashish M. Shaji

| Updated: Jul 14, 2021 | Category: GST Registration

Demystifying the process of GST Registration in Kerala

As technology gets advanced day by day, various states have leveraged the use of technology to take their business online. Now multiple registrations can be done without the requirement to visit physical locations. Online GST Registration can be completed in your state. In this article, we shall discuss GST Registration in Kerala.

Threshold limit to get GST Registration

CATEGORYREGIONAGGREGATE TURNOVER
ServicesSpecial Category States such as Assam, Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Tripura, Sikkim, Uttarakhand and Himachal Pradesh. 10 Lakhs rupees
ServicesRest of India20 Lakhs rupees
GoodsSpecial Category States such as Assam, Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Tripura, Sikkim, Uttarakhand and Himachal Pradesh20 Lakhs rupees
GoodsRest of India40 Lakhs rupees

Overview on GST Registration in Kerala

GST was introduced to reduce the complexities of the taxing system as this multiple tax system has been subsumed into one single system. GST registration is necessary for all entities involved in buying or selling goods or providing services. They must obtain the GSTIN.

GST registration in Kerala is required for all the entities once the entity crosses the minimum threshold turnover as provided in the table above or when the business is expecting to cross the prescribed turnover.

A Business must obtain GST registration in Kerala if they satisfy any of the following categories:

  • Aggregate turnover: Service providers whose services exceed the limit of 20 Lakh rupees in a year must obtain GST registration, in some cases, it is 10 lakhs rupees. Also, entities involved in supplying goods and having a turnover of 40 lakh rupees should get GST registration in Kerala.
  • Interstate business: Entities that are involved in inter-state business also need to get GST registration. Inter-state service providers should obtain GST registration in case where the entity’s turnover exceeds 20 Lakh rupees.
  • E-Commerce Service providers: An individual providing services through online platforms need to get GST registration. Irrespective of the turnover, it is necessary for the entities to obtain GST registration.
  • Casual taxable person: A person involved in the supply of goods and services seasonally or an individual who carries out business occasionally should obtain GST registration.
  • Voluntary registration: An individual can get GST registration voluntarily regardless of the aggregate annual turnover.

Procedure to get GST Registration in Kerala

  • An Application must be submitted online through the common portal (GSTN) within 30 days from the date when the liability to register arose. Such application has to be submitted through the website- www.gst.gov.in
  • It may be noted that the Casual and Non-Resident taxable persons must apply at least 5 days before the commencement of the business.
  • In case a trader has Multiple Business Verticals in a state, separate registration for each has to be taken. Those who are not liable to take registration are also eligible for registration. Traders applying for registration must be having PAN card. Those who have tax deduction at source must have TAN (Tax Deduction and Collection Account Number) with PAN.
  • Non-Resident persons shall furnish documents apart from PAN as recommended by Government.
  • In respect of supplies & other services to some notified agencies of UNO, multinational financial institutions and other organizations, a Unique Identity Number or UIN can be issued.
  • If the application for registration is not rejected during the prescribed period, the UIN is considered given.
  • The Registration period for Casual traders as well as Non-Resident taxable person is 90 days or the duration specified in the application, whichever is less. These traders may commence their trade only when the registration is approved.
  • The proper registration officer will have the authority to give an extension of more than the period of 90 days. Casual traders as well as Non-Resident taxable persons are liable to make advance deposit of the estimated tax liability.
  • GST registration is PAN based and State-specific. Online registration has to be done through the GSTN portal.

Documents required

The following documents is to be uploaded along with the application:

  • Partnership deed if it’s a partnership firm & certificate of incorporation for companies.
  • In case the place of business is in own premises, any document showing the ownership of the premises, such as latest property tax receipt, has to be uploaded.
  • If it’s a rented or leased premise, a copy of valid rent or lease agreement has to be submitted.
  • Address proof like telephone bill, electricity bill etc.
  • Proof related to Bank account.
  • An affidavit in the prescribed format.
  • Details of the authorized signatory, if any.
  • Photos of all business partners.

When the registration-related documents are uploaded, the application for GST registration in Kerala must be submitted along with digital signature/Aadhaar e-signature. Acknowledgement of the same shall be communicated with the authorized signatory.

The proper officer shall either raise a query or approve the grant of registration within 3 working days, failing which registration shall be considered as deemed to have been approved.

Further, the applicant will have to respond within 7 working days, starting from the 4th day of filing the original application.

Conclusion

GST Registration in Kerala is completely online procedure, and one can register their business seamlessly. If you fulfil the eligibility criteria for GST registration, then consider filing the application today itself.

Read our article:All about Online GST Registration in Bangalore

Ashish M. Shaji

Ashish M. Shaji has done his graduation in law (BA. LLB) from CCS University. He has keen interests in doing extensive research and writing on legal subjects especially on criminal and corporate law. He is a creative thinker and has a great interest in exploring legal subjects.

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