GST Registration

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Simplified GST Registration Scheme under Rule 14A – A Step Towards Ease of Doing Business

Posted on by Fastlegal Team

The Goods and Services Tax Network (GSTN) has introduced a Simplified GST Registration Scheme under Rule 14A of the Central Goods and Services Tax (CGST) Rules, 2017, with the objective of easing compliance requirements for small taxpayers and promoting the ease of doing business.

This new scheme provides a faster, streamlined process for obtaining GST registration for small businesses with relatively lower output tax liabilities, thereby reducing procedural hurdles and improving efficiency.

🔹 Objective of Rule 14A

Rule 14A of the CGST Rules, 2017, has been designed to benefit taxpayers whose monthly output tax liability does not exceed a specified limit. It aims to create a simplified registration mechanism while ensuring that essential compliance checks — such as Aadhaar authentication — remain intact for transparency and security.

🔹 Eligibility under Rule 14A

Any person who, based on their own assessment, expects that their total output tax liability on supplies (of goods, services, or both) to registered persons will not exceed â‚ą2.5 lakh per month, including all applicable taxes (CGST, SGST/UTGST, IGST, and Compensation Cess), can opt for registration under this simplified scheme.

However, a person registered under Rule 14A in a particular State or Union Territory shall not be eligible to obtain another registration under this rule in the same State or UT against the same PAN.

🔹 Key Features Implemented on the GST Portal

To operationalize this scheme effectively, the following features have been made live on the GST portal:

  • While applying for registration in FORM GST REG-01, applicants must select “Yes” under the “Option for Registration under Rule 14A.”
  • Aadhaar authentication is mandatory for the Primary Authorized Signatory and at least one Promoter/Partner.
  • Registration will be granted electronically within three working days from the date of generation of the Application Reference Number (ARN), subject to successful Aadhaar authentication.

This digital and time-bound process ensures faster approvals and reduces the manual intervention previously associated with registration applications.

🔹 Conditions for Withdrawal from the Scheme

Taxpayers registered under Rule 14A who wish to withdraw from the scheme at a later date must adhere to the following conditions:

  1. All pending returns from the effective date of registration up to the date of filing the withdrawal application must be filed.
  2. The taxpayer must have filed:
    • Returns for a minimum of three months if applying for withdrawal before 1st April 2026, or
    • Returns for at least one tax period if applying for withdrawal on or after 1st April 2026.
  3. There should be no pending amendment or cancellation applications for registration obtained under Rule 14A.
  4. No proceedings under Section 29 (cancellation of registration) for registration availed under Rule 14A should be initiated or pending.

These conditions ensure that withdrawal from the scheme is done in a compliant and orderly manner without leaving any procedural gaps.

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How to File Appeal Against Rejection of GST Registration

Posted on by Fastlegal Team

In this article, we will discuss the main requirement for filing for appeal against the Rejection of GST Registration, GST Amendment, Cancellation of Registration, etc., Any GST taxpayer may file an appeal if he is not satisfied with the order passed by the designated officer. Appeal for an order against registration application is required to be filed in Form GST APL-01

Appeal Against Rejection of GST Registration

Which type of Registration Rejection orders for which appeal can be filed

  • Order of Rejection of Application for Registration for all Taxpayers
  • Order of Rejection of Application for Amendment for all Taxpayers
  • Order of Rejection of Application for Cancellation for all Taxpayers
  • Order of Rejection of Application for Revocation of Cancellation
  • Order for rejection of reply to show cause notice issued in Form GST CMP-05
  • Order for Cancellation of Registration
  • Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
  • Order for cancellation of provisional registration
  • Order of rejection of enrolment as GST Practitioner

Form in which appeal is required to be filed for GST Registration Rejection

Form GST APL -01 is required to be filed online and The appellant is required to submit a physical copy of supporting documents along with the appeal application, duly signed and verified to the office of the appellate authority within 7 days of filing an appeal on the GST Portal. Upon receipt of complete documents, the final acknowledgment will be issued to him.

Time Period in which Appeal Against Rejection of GST Registration Can be filed with Appealte Authority

Any taxpayer or an unregistered person aggrieved by any decision or order passed against him (with respect to Registration, amendment or cancellation etc.) by an adjudicating authority, may appeal to the Appellate Authority, within three months from the date on which the said decision or order is communicated to such person.

The appellate authority may condone delay for a period of a maximum of 1 month if he is satisfied that the taxpayer was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months and allow it to be presented within a further period of one month.

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How to Apply for GST Registration Online in India

Posted on by Fastlegal Team

How to Apply for GST Registration Online in India 1

GST Registration in India is required for Person where he makes a taxable supply of goods or services or both if his aggregate turnover in a financial year exceeds twenty lakh rupees: you may also opt for voluntary Registration if your turnover does not exceed Rs. 20 Lakhs. Most of the cases if you need GST Registration as you would not like to miss any great business opportunity because of the fact that your business does not have GST Number.

How to Get GST Registration:

To get GST Registration we need to have some basic set of documents of Individual or Company/Firm/LLP along with Name of the firm and business objects of the firm.

Information required for GST Registration :

  1. Name of Firmnarpur
  2. AddresSambas of Firm
  3. Commodities Intend to Sell/Buy or Services to be Provided
  4. Email id
  5. Mobile No
  6. Additional Place of Business Like Branch Address/Factory Address/ Warehouse etc
  7. List of Director/Partners, in case of Private Limited Company/LLP/Firm

Documents Required for GST Registration for Proprietorship Firm :

  1. PAN Card Copy of Proprietor
  2. Aadhar Card Copy of Proprietor
  3. Photo of Proprietor
  4. Bank Statement with IFSC Code or Cancelled Cheque Copy of Proprietor Bank Account ( Saving Account, if you do not have current Account of firm)
  5. Electricity Bill and Rent Agreement copy, if the property is on Rent for Firm Office Address.

Documents Required for GST Registration for Partnership Firm :

  1. PAN Card Copy of Partnership Firm
  2. Registration Certificate/Partnership Deed of Partnership Firm
  3. PAN Card Copy of Partners
  4. Aadhar Card Copy of Partners
  5. Photo of Partners
  6. Bank Statement with IFSC Code or Cancelled Cheque Copy of Partnership firm Bank Account
  7. Electricity Bill and Rent Agreement copy, if the property is on Rent for Firm Office Address.
  8. Resolution for Authorisation Person in case of Firm (We will Provide you for signing )

Documents Required for GST Registration for LLP :

  1. PAN Card Copy of Limited Liability Partnership (LLP)
  2. Registration Certificate and LLP Agreement of Limited Liability Partnership (LLP)
  3. PAN Card Copy of partners of  Limited Liability Partnership (LLP)
  4. Aadhar Card Copy of Partners of  Limited Liability Partnership (LLP)
  5. Photo of Partners of  Limited Liability Partnership (LLP)
  6. Bank Statement with IFSC Code or Cancelled Cheque Copy of Limited Liability Partnership (LLP) Bank Account
  7. Electricity Bill and Rent Agreement copy, if the property is on Rent for Firm Office Address.
  8. Resolution for Authorisation Person in case of Company/LLP/Firm (We will Provide you for signing )
  9. Digital Signature for Directors/Partner in case of Private Limited and LLP  (If you do not have we will Provide )

Documents Required for GST Registration for Private Limited Company

  1. PAN Card Copy of Private Limited Company
  2. Registration Certificate of Private Limited Company
  3. PAN Card Copy of Directors of Private Limited Company
  4. Aadhar Card Copy of Directors of Private Limited Company
  5. Photo of Directors of Private Limited company
  6. Cancelled Cheque Copy of Private Limited Company Bank Account
  7. Electricity Bill and Rent Agreement copy, if the property is on Rent for Firm Office Address.
  8. Resolution for Authorisation Person in case of Company/LLP/Firm (We will Provide you for signing )
  9. Digital Signature for Directors/Partner in case of Private Limited and LLP  (If you do not have we will Provide)

 

Fastlegal Provides GST Registration and Return Filing Services Online – To Connect with Fastlegal Team Members Place your Request here or Call/Whatsapp 9782280098

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GST Provisions Relating To Government

Posted on by Jitendra Sharma

Registration:

Liability for Registration in Government departments/  Local Authority-

  1. If a person makes supply of goods or services or both more than 20 lakh in a financial year then he is liable for registration under GST Act.
  2. Persons who are required to deduct tax at source (TDS) whether or not separately registered under GST Act are compulsorily  liable for registration under GST Act.

 

Information/ Documents required for registration under GST Act :

  1. Application in Form GST REG-01 in case mention at S.NO.-1 and in Form GST REG-07 in case mention at S.NO.-2.
  2. PAN/TAN as the case may be, E-mail, Mobile number
  3. Authority letter- an officer authorized in this behalf
  4. Digital signature of the authorized signatory
  5. Photograph of CEO/ person incharge / authorized signatory
  6. Proof of constitution
  7. Proof of principal place of business : electricity bill/ rent receipt or rent deed in case of rental premises
  8. Bank A/C NUMBER- copy of first page of bank a/c, cancelled cheque ( no bank a/c is required for Government department)
  9. Address of principle place of business with PIN code
  10. Details of DDO/ person responsible for deducting tax/collecting tax/ authorized signatory – name, fathers name, DOB, photo, mobile, e-mail, designation, PAN, Aadhar number, residential address etc

IN GST ACT DEFINITION OF A PERSON  INCLUDES  :`

  • Central Government or a State Government
  • A local authority
  • Any corporation established by or under any Central Act, State Act or Provincial Act or a Government company
  • A co-operative society registered under any law

DEFINITION OF A LOCAL AUTHORITY IN GST ACT :

  • A Panchayat
  • A Municipality
  • A Municipal committee , a Zila parisahd, a District board, any other authority entitled to, entitled by the Central Government or any State Government with the control of a municipal or local fund
  • A Cantonment Board
  • A Regional Council or a District Council constituted under the sixth schedule to the Constitution
  • A Development Board
  • A Regional Council constituted under article 371A of the Constitution

 

RETURN/ DEDUCTION OF TAX/PAYMENT OF TAX :

I n case of tax deduction at source-

  1. Deduct tax @ 1% from payment made to suppliers of notified goods/ services where total value of such supply under contract exceeds Rs. 2.5 lakh
  2. Tax need to deposit TDS before 10th of succeeding month in challan PMT-06 generated through portal . In case late payment of tax deducted the interest shall be liable @18% per annum.
  3. Certificate to be issued within 5 days of crediting the amount then a late fee Rs 100/ per day in RGST and Rs 100/ per day in CGST shall be leviable subject to maximum of 5000/ rupees.
  4. filling of Return within 10 days after each of such month then a late fee Rs 100/ per day in RGST and Rs 100/ per day in CGST shall be leviable.
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GST Registration In India

Posted on by Fastlegal Team

Goods and Services Tax (GST) has come into force from 1st July 2017 by abolishing Indirect Taxes like Excise Duty, VAT , CST and Service Tax. Earlier business are required to take registration under these taxes separately and are required to file return and maintain records. Now there is only one Indirect Tax i.e. GST . Business are required to take only one registration of GST.

Step by Step Procedure for GST Registration  :

Step 1: Visit //www.gst.gov.in/ and Select Taxpayer

Step 2: Fill the required information like State in Which registration is sought, District, Legal name of Business, PAN number, Mobile Number and Email Id.

Step 3: Provide OTP and validate , System will create Temporary Reference Number (TRN) and will be sent to you on email and Mobile Number.

Step 4: Login with TRN number and OTP on email/Mobile

Step 5: New Application form will be displayed , fill required details like

  • Business Details
  • Address of Business: upload Supporting Documents
  • Details of existing Registration like , Company Registration, LLP Registration , Partnership Registration and upload supporting Documents
  • Provide details of proprietor/ partners/ Directors/ Designated Partners/Authorized Signatory and upload Photograph
  • Provide details of Goods and Services of your business
  • Provide  details regarding type of Business: Retailer/ wholesale/ Manufacturer/ Service Provider/ Work Contract
  • Upload Details regarding Bank Account of business and Upload supporting Documents
  • Provide details of specific ward and services tax area
  • Provide state specific tax information , if any

Step 6 : Sign and Submit the Application, Once application for GST Registration is submitted , you will receive ARN on registered email id and Mobile Number.

Step 7: Track Status of application with ARN

Step 8: Receipt of Certificate or Clarification from Department, if any clarification is sought than resubmit the Application from available on GSTN portal.

If you wish to avail GST Registration Service for your Business you can Place your Request.




GST Migration for Existing Dealers : 

Registration under Goods and Services Taxes have been started from 16th December 2016 by the government to make smooth transition of GST. Every VAT dealer who have received Provisional Id and Password can get registered under GST. You can login to www.rajtax.gov.in  or of your state to know your GST provisional Id and Password and Service Tax Central Excise Assesses can Obtain from www.aces.gov.in .

An Applicant opting for registration under GST required to File GST Application along with business proof and Other Documents.

How To File GST Application Online :

  1. Login to https://services.gst.gov.in along with your Provisional Id and Password
  2. Submit Required Details and create user name and Password
  3. Verify OTP with Mobile and Email
  4. Login with your USER NAME and Password
  5. Fill Required information and upload Registration Certificate
  6. Fill Details about Proprietor/Partner/Directors
  7. Fill Details about Authorized Signatory
  8. Upload Photo and Authorized Person Appointment Resolution
  9. Fill details about Principle place of business
  10. Fill details about Additional Place of business
  11. Upload Registred Office Address Proof
  12. Fill Commodity and Services Details
  13. Fill Bank Account Details  and upload Bank statement or Passbook.
  14. Submit Application
  15. Submit Application with Aadhar OTP, Digital Signature of Authorized Person

Document Required for GST Registration :

  1. Your VAT Registration Certificate
  2. Photo of Applicant
  3. Authorization Letter for Appointment for Authorized Person
  4. Registered Office Address Proof : Electricity Bill / Bank Passbook Copy/ Consent Letter/ Property Tax Receipt/ Rent Agreement / Property Tax Receipt
  5. Bank Statement of the Business
  6. Aadhar No. of Authorised Person (Not Mandatory )

If you wish to avail GST Registration Service for your Business you can Place your Request.