GST Registration

GST Registration in Uttarakhand – Complete Process

GST is the only indirect tax that applies in India, from 1^st July 2017. All the previous indirect taxes including VAT, service tax, excise tax, are not applicable and the businesses registered under those taxes needs to register themselves under GST to avail benefits. GST registration in Uttarakhand requires the businesses to register themselves according to the GST Law in Uttarakhand.

The article enlists the process in accordance to the Uttarakhand GST provisions for the registration.

Who is eligible for GST registration in Uttarakhand?

The businesses that supplies taxable goods and has a turnover of more than Rs. 40 lakhs in an FY are normal taxable person. However, for hilly areas & north- eastern states the turnover is Rs. 10 lakhs.

The businesses that supplies taxable services and have turnover of more than Rs. 20 lakhs in an FY are normal taxable person. However, for hilly areas & north- eastern states the turnover is Rs. 10 lakhs.

Here is a list of certain businesses which has to register under GST mandatorily irrespective of the turnover:

• Non- resident taxable person
• Inter-state supplier of goods & services
• Input service distributor (ISD) or casual taxable person
• Supplier of goods via e – platform
• TDS/TCS deductors.

What are the types of taxpayer for GST registration in Uttarakhand?

There are basically 4 types of GST registration available.

These are:

• Casual taxable individual

The businesses that are occasional or seasonal needs to register themselves under this category of GST registration. They need to deposit amount which is equal to the GST liability from the occasional operations. The tenure for the registration is 3 months, which is subject to renewal & extensions.

• Normal taxpayers

Most of the businesses in India fall under this category of GST registration. The businesses that have turnover more than Rs. 40 lakhs in an FY are normal taxable person. However, for hilly areas & north- eastern states the turnover is Rs. 10 lakhs.

• Composition registration

The businesses which have an annual turnover up to Rs. 1 crore will register them under the composition scheme. Under this category, the business will be paying a fixed amount of GST irrespective of their annual turnover.

• Non- resident taxable individual

Individual who resides outside India, but supply goods or services occasionally, as agents, or principals or other capacity to Indian residents, then that person is liable to register himself under this category.

They need to deposit amount which is equal to the expected GST liability from the occasional operations. The tenure for the registration is 3 months, which is subject to renewal & extensions.

What are the benefits of GST registration in Uttarakhand?

There are several benefits of GST registration in Uttarakhand:

• For normal businesses register
  • GST registration helps the businesses to avail ITC (Input Tax Credit).
  • It helps in smooth operation of businesses in different states.
• For composition dealers
  • It has lower impact on the working capital.
  • It has less tax liability.
  • Minimum compliance to the taxpayers registered under composition scheme.
• For businesses that does voluntary GST registration
  • It helps in smooth operation of businesses in different states.
  • It has competitive advantages over the other businesses.
  • GST registration helps the businesses to avail ITC (Input Tax Credit).

What are the documents required for the GST registration in Uttarakhand?

There are several documents required for GST registration in Uttarakhand. The list of the documents is:

• Aadhaar card copy.
• PAN (Permanent Account Number) details of the applicant.
• Incorporation certificate of the business.
• Address proof and identity proof of all the promoters or directors.
• Board resolution or the authorization letter for authorized signatory.
• For Bank details: cancelled bank cheque or bank account statement.
• Digital signature.

What is the procedure for GST registration in Uttarakhand?

One can register GST through an online government portal by filing Form GST REG -01 or by visiting at nearest GST Seva Kendra.

The steps for GST registration in Uttarakhand can be divided into 2 parts:

1. Part A
   • Visit the GST portal^[1].
   • Click on registration and then new registration under the ‘services tab’ on the homepage.
   • Fill all the details of the taxpayer in Form GST REG – 01 and then click on submit.
   • TRN (Temporary Registration Number) will be generated.
2. Part B
   • Log in with the TRN number on the portal and the GST registration page will appear.
   • Submit the following information:
     • Company name
     • PAN card details
     • Name of the state where the business is registered
     • Business commencement date
     • Mention any prior registration.
   • Submit the details of the promoters or partners of the company and for a sole proprietorship firm, the details of the proprietor. The details must include personal details, designation, DIN (Direct Identification Number), PAN details, and Aadhar details.
   • Submit Board resolution or the authorization letter for authorized signatory.
   • Fill in the principal place of business and additional places (if any).
   • Upload all the required documents on the portal.
   • Then click on save & continue. After the submission of the application, you need to sign digitally and click on submit.

After the submission, you will receive ARN (Application Reference Number) via email or SMS.

How to cancel GST registration in Uttarakhand?

Form GST REG – 16 is used to cancel the GST registration. The form can be filed by the taxpayer if he wants to cancel the GST registration.

Form GST REG -16 must include:

• Details of the raw material, goods (finished or semi finished) held in the stock as on the date when cancellation of registration is applied.
• The GST liability on the goods.
• All the details related to the tax payment.

The tax officer may issue an order of cancellation in the Form GST REG- 19 within 30 days of making of the application.

How to activate/ revoke cancelled GST registration in Uttarakhand?

A taxable person can activate or revoke the cancelled GST registration by applying to the authority within 30 days from the date of cancellation order. Form GST REG- 21 will be filed, either directly or through facilitation centre notified.

It is important to note that revocation or activation of cancelled GST registration be made, only if it was cancelled by the tax officer at the request of the person.

What is the penalty for not registering under GST?

It is mandatory for the businesses to register themselves under GST, failure to which a penalty of 10% of the tax amount payable up to a maximum limit of Rs. 10,000.

Conclusion

GST registration in Uttarakhand requires the businesses to register themselves according to the GST Law in Uttarakhand. To avail the GST benefits in the state of Uttarakhand, business needs to register if it supplies goods or services and the turnover or Rs. 40 lakhs & Rs. 20 lakhs respectively is achieved. In case of hilly areas or north- eastern states the turnover limit is Rs. 10 lakhs for the supply of goods 7 services.

Read our article:All about Online GST Registration in Bangalore