Dealer wise GST Registration & GST Return Forms

Last Updated On: Jan. 16, 2021, 10:05 p.m.
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DEALER WISE GST REGISTRATIONS & GST RETURN FORMS

GST Registration is a process by which a taxpayer gets himself registered under GST. Once a business is successfully registered, a unique registration number is assigned to them known as the Goods and Services Tax Identification Number (GSTIN).

GST Department has introduced numerous types of GST return and GST registration forms. In order to clear any kind of misconception or confusion regarding GST return and registration form. We have enlisted in various procedures to get the required forms applicable to individual dealers.

 

GST REGISTRATION FOR THE FOLLOWING DEALERS:

A. REGULAR DEALERS:

Assessees who do not fall under any specific category like composition scheme or foreign taxpayer etc. will be liable to fall under the following procedure.

The Registration Process:

  • Apply form is REG-01: Fill all the dealers and attach the required documents
  • After Uploading the same an acknowledgement will be generated in REG—02 Form
  • Authority either rejected the application in REG-05 after given the opportunity of being heard or give notice in REG-03 for additional information.
  • Assessee can fill the additional information in REG-04 in the proper time which is mention in the notice
  • If authority is satisfied then he can give the registration certificate in form REG-06

The Return Process:

  • The taxpayer must file the GSTR-01 form in case of outward taxable supplies on or before the 10th day of next month (11th day only for July 2018 to March 2019)
  • The monthly return will be available i.e. GSTR-3B on or before the 20th day of next month
  • In the case of Purchase Register, the taxpayers will file GSTR-02 (Currently Unavailable) on or before the 15th day of the next month
  • While the GSTR-09 for an annual return which will be filed on or before 31st December (due date extended up to 30th July 2019 for FY 2017-18 ) at the end of the F.Y.

 

B. COMPOSITION  DEALERS:

Assessees who fall under the category of composition/compounding dealers won’t have to maintain invoices and do not need to deal with the interstate transaction and will have to follow the below procedure.

The Registration Process:

  • For the registration, he will have to apply in REG-01, and after the acknowledgement as REG-02, there might be two cases.
  • If the application rejected, the form will be REG-05 and if accepted, the notice of additional information will be demanded in REG-03.
  • Then the application for additional info will be demanded in REG-04, after which registration certificate will be available in filling REG-06.

The Return Process:

Then there will be two forms, for quarterly return, there is GSTR 04 and for annual return, there is GSTR- 09A.

 

C.TAX DEDUCTORS

An Assessee who will register himself as a Tax Deductor will be liable to follow these compliances.

The Registration Process:

  • For the registration, he will have to apply in REG-07, and after the acknowledgement as REG-02, there might be two cases.
  • If the application is rejected, the form will be REG-08 and if accepted, the notice of additional information will be demanded in REG-03.
  • Then the application for additional info will be demanded in REG-04, after which registration certificate will be available in filling REG-06.

The Return Process:

The tax deductor will have to file GSTR 7 form

 

D. INPUT SERVICE DISTRIBUTOR:

An assessee who is an input service distributor and distributes input tax credit to his branches will be covered under this category.

The Registration Process:

  • For the registration, he will have to apply in REG-01, and after the acknowledgement as REG-02, there might be two cases.
  • If the application rejected, the form will be REG-05 and if accepted, the notice of additional information will be demanded in REG-03.
  • Then the application for additional info will be demanded in REG-04, after which registration certificate will be available in filling REG-06.

The Return Process:

  • The input service distributor will have to file GSTR 6 on or before 13th of next month

 

E. UN BODIES/EMBASSIES:

The UN Bodies or Embassies who want to register themselves for GST should follow the following step to be part of GST without affecting administration.

The Registration Process:

  • For the registration, he will have to apply in REG-09, and after the acknowledgement as REG-02, there might be two cases.
  • If the application rejected, the form will be REG-05 and if accepted, the notice of additional information will be demanded in REG-03.
  • Then the application for additional info will be demanded in REG-04, after which registration certificate will be available in filling REG-06.

The Return Process:

The UN bodies/ Embassies will have to file GSTR 11

There is no due date for filing of Form GSTR-11, UIN holder can file any time after the end of the relevant Quarter

 

F. NON-RESIDENT ASSESSEE:

Other than UN bodies and Embassies, if a non-resident assessee either company or individual is liable to register themselves in the GST System too. After registration, they are liable to fill the following forms.

The Registration Process:

  • For the registration, he will have to apply in REG-10, and after the acknowledgement as REG-02, there might be two cases.
  • If the application rejected, the form will be REG-08 and if accepted, the notice of additional information will be demanded in REG-03.
  • Then the application for additional info will be demanded in REG-04, after which registration certificate will be available in filling REG-06.

The Return Process:

The Non-resident assessee will have to file GSTR 5 return form on or before 20th of the next month

GSTR 5A for Online Information and Database Access or Retrieval (OIDAR) Service Providers and the due date is the same as GSTR 5

 

G.TEMPORARY TAXPAYERS:

If any assessee wants to register themselves in GST on a temporary basis then, they must follow these steps mentioned below.

The Registration Process:

  • For the registration, he will have to apply in REG-13, and after the acknowledgement as REG-02, there might be two cases.
  • If the application rejected, the form will be REG-05 and if accepted, the notice of additional information will be demanded in REG-03.
  • Then the application for additional info will be demanded in REG-04, after which registration certificate will be available in filling REG-21.

The Return Process:

The temporary taxpayers have to file sales return form GSTR-01 and summary return GSTR 3B

 

H. E-COMMERCE:

Today is the world of e-commerce trading. So here in GST, there is a facility given by the department that the assessee can register himself as e-commerce assessee. An assessee who registers themselves as e-commerce entity will be following these simple steps.

The Registration Process:

  • For the registration, he will have to apply in REG-20, and after the acknowledgement as REG-02, there might be two cases.
  • If the application rejected, the form will be REG-08 and if accepted, the notice of additional information will be demanded in REG-03.
  • Then the application for additional info will be demanded in REG-04, after which registration certificate will be available in filling REG-21.

The Return Process:

  • The E-commerce organization will have to file GSTR 8 on or before 10th of next month
  • For an annual return, there is GSTR – 09B
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