GST (Goods and Service Tax) which is conglomerate of erstwhile indirect tax taxation laws is a new taxation structure for country like India which stands on the foundation of the registration system, for it is a registered person who is liable to pay tax and who is eligible to avail the benefits of the input tax credit mechanism. Whereas an unregistered person is not taxed and is also kept outside the input tax credit mechanism.


Procedure for Registration: The statutory provisions in this regard says that:

  •          Every person who is liable to be registered under the Act shall apply for registration in every such State or Union territory in which he is so liable within the time window of 30 days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed: On a condition that a casual taxable person or a non-resident taxable person shall apply for gst registration at least five days prior to the commencement of business. Provided the person who makes a supply from the territorial waters of India shall obtain registration in the coastal State/Union territory where the nearest point of the appropriate baseline is located.

  •          Person seeking registration under this Act shall be granted a single registration in a State/Union territory: Provided that a person having multiple business verticals in a State/Union territory may be granted a separate registration for each business vertical, subject to such conditions as may be prescribed.

  •          The registration is at the option of the person, in cases wherein he is not liable to be registered under Act but propose to get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered person, shall apply to such person.

  •          Any registered person who has already obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, be treated as distinct persons for the purposes of this Act in respect of each such registration.

  •          In cases as such, a person who has obtained, or is required to obtain registration in a State or Union territory in respect of an establishment, has an establishment in another State or Union territory, then such establishments shall be treated as establishments of distinct persons for the purposes of this Act.

  • A Person proposing to get registered under this Act (GST) shall have a Permanent Account Number issued under the Income Tax Act, 1961 in order to be eligible for grant of registration:

  • But on a condition that a person required to deduct tax may have, in lieu of a Permanent Account Number, a Tax Deduction and Collection Account Number issued to be eligible for grant of registration.

  •          Irrespective of anything contained in the Act, a non-resident taxable person may be granted registration on the basis of such other documents as may be prescribed.


  •          In cases as such where a person fails to obtain registration under this Act, the proper officer may, without prejudice to any action which may with respect to this Act or under any other law for the time being in force, proceed to register such person in such manner as may be prescribed.

  •          Regardless of anything contained in the Act, --(a) any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations, Consulate/Embassy of foreign countries; and (b) any other person or class of persons, as may be notified by the Commissioner, shall be granted a Unique Identity Number in such manner and for such purposes, including refund of taxes on the notified supplies of goods or services or both received by them, as may be prescribed.

  •          UIN (Unique Identity Number) or just the registration number shall be granted or rejected after due verification in such manner and within such period as may be prescribed.

  •          A certificate of registration shall be issued in such form and with effect from such date as may be prescribed.

  •          The UIN shall be deemed to have been granted after the expiry of the period prescribed under the Act, if no deficiency has been communicated to the applicant within that period.

The CGST Rules in this regard outlays the detailed road map on the procedural aspects of the registration. The time limit for application is within 30 days (for persons other than casual taxable person or a non-resident taxable person) and casual taxable person or a non-resident taxable person shall have to obtain the registration at least 5 days prior to the commencement. Single registration will be granted from one State or Union Territory and in case of persons having business across different States, then multiple registrations are granted. Even in a single state, multiple registrations are possible wherever a person has multiple business verticals.

And whereas a Special Economic Zone unit or Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from its other units located outside the Special Economic Zone.

I have tried to provide you with a complete guide on GST registration for you. You can have more access to information at Tally.ERP 9 which itself is a GST Knowledge cyclopedia containing interactive Community forums, blog pages on GST topics, Webinars on GST related topics and a technical team which helps the users in assistance with software related queries. Whenever you see a change in GST law you can expect that Tally.ERP 9 would come up with the changes in its software through its modules and this is the sentiment which an average accountant attaches with Tally as it is simple to use and updated frequently to provide convenience in communicating with GSTN. So far we have had Tally.ERP 9 Release 6.2 which tells us that when it comes to provide services or serve you the complete GST software it is always GST ready.