Frequently Asked Questions?

The following provides answers to some of the frequently asked questions.

Question - What is GST number?
Answer -
All the business entities registering under GST will be provided a unique identification number known as GSTIN or GST Identification Number.

Currently any dealer registered under state VAT law has a unique TIN number assigned to him by state tax authorities. Similarly, service tax registration number is assigned to a service provider by Central Board of Excise and Customs (CBEC).

Under GST regime, all these parties will come under one single authority and the different identification numbers will be replaced by a single type of registration number for everyone (GSTIN). This will ensure better administration by the authority and greater compliance by taxpayers and hopefully improve tax collection.
Question - Will existing taxpayers under Central Excise or Service Tax or State VAT have to apply for fresh registration under GST?
Answer -The answer is no. All the taxpayers with PAN validated from CBDT’s database are not required to apply for fresh registration under GST. They can get provisional GSTIN from GST portal with a validity of 6 months so that they can provide relevant data as per GST registration form.

Once they complete data filing process, their provisional registration will get converted into regular registration. After this, further notification by relevant tax authorities will be issued for giving timelines.

However, the service tax assessees having centralized registration will have to apply for a fresh registration in the respective states wherever they operate their businesses.
Question - Is there any fee for obtaining GSTIN through GST portal?
Answer -No, there is no charge or fee applicable for enrolment under GST and obtaining GSTIN.
Question -Who Needs GST/UIN number?
Answer -
Any supplier who carries on any business at any place in India and whose aggregate turnover exceeds threshold limit as prescribed above in a year is liable to get himself registered.

However, certain categories of persons mentioned in Schedule III of MGL are liable to be registered irrespective of this threshold.

An agriculturist shall not be considered as a taxable person and shall not be liable to take registration. (As per section 9 (1))
Question -What Documents required to Apply GST number?
Answer -

1. ID Proof / Address proof / PAN card of proprietor with 4 to 6 number of photographs.
2. Address proof of Business premises.
3. 1st Sale / Purchase Invoice, copy of LR/GR & payment/collection proof with bank statement.
4. Surety/Security/Reference.