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🏛️ Registration — GST Reference Notes

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1. Introduction to GST and Why Registration Matters

The Goods and Services Tax (GST) is a comprehensive, multi-stage, destination-based tax levied on every value addition in the supply chain. Introduced in India on 1 July 2017, it replaced over 17 central and state indirect taxes (Central Excise, Service Tax, VAT, CST, Octroi, Entry Tax, etc.) with a single unified tax structure.

Without GST registration, a business cannot legally collect GST from customers, issue valid tax invoices, or claim Input Tax Credit (ITC) on purchases. Registration is the gateway to the formal GST ecosystem.

ℹ️ Note

GST is administered jointly by the Central Government (CGST) and State Governments (SGST/UTGST). IGST applies on inter-state supplies and is administered by the Centre.

2. Who Must Register — Turnover Thresholds

Category	Threshold — General States	Threshold — Special Category States
Supplier of Goods	₹40 lakhs per annum	₹20 lakhs per annum
Supplier of Services	₹20 lakhs per annum	₹10 lakhs per annum
Both Goods and Services	₹20 lakhs per annum	₹10 lakhs per annum

Special category states include: Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Uttarakhand, Jammu & Kashmir, Himachal Pradesh, and Puducherry.

Mandatory Registration — Regardless of Turnover

•Any person making inter-state taxable supplies of goods or services

•E-commerce operators (Flipkart, Amazon, Swiggy, Zomato, etc.)

•Suppliers selling through e-commerce operators (under Section 9(5))

•Non-resident taxable persons (NRTP) supplying in India

•Casual taxable persons (CTP) — temporary business operations

•TDS deductors (government departments and specified entities)

•Input Service Distributors (ISD)

•Persons liable to pay tax under reverse charge mechanism (RCM)

•Online Information and Database Access or Retrieval (OIDAR) service providers from outside India

Voluntary Registration

Any person below the turnover threshold can voluntarily register. Benefits: issue tax invoices, claim ITC on inputs, and appear credible to B2B buyers.

3. GSTIN — Structure and Anatomy

Every registered taxpayer gets a unique 15-character GSTIN (GST Identification Number).

Position	Characters	Meaning	Example
1–2	2 digits	State code (as per Census 2011)	29 = Karnataka
3–12	10 characters	PAN of the taxpayer	AABCU9603R
13	1 character	Entity number (1–9, then A–Z)	1
14	1 character	Fixed as 'Z'	Z
15	1 character	Check digit (0–9 or A–Z)	M

📌 Example

GSTIN: 32AABCU9603R1ZM

• 32 = Kerala

• AABCU9603R = PAN

• 4th character of PAN = 'C' → Company (Public/Private)

• 1 = first registration under this PAN in Kerala

• Z = fixed

• M = check digit

PAN 4th Character — Entity Type Codes

Code	Entity Type
P	Individual / Sole Proprietor
C	Company (Public or Private)
H	Hindu Undivided Family (HUF)
F	Firm / LLP / Partnership
A	Association of Persons (AOP)
T	Trust
B	Body of Individuals (BOI)
L	Local Authority
J	Artificial Juridical Person
G	Government Department

4. Registration Process — Step by Step

Step	Action	Timeline	Output
1	Part A: Enter PAN, email, mobile — verify via OTP	Day 0	TRN (Temporary Reference Number) — valid 15 days
2	Part B: Fill business details — address, constitution, promoters, goods/services, bank account, upload documents	Within 15 days of TRN	ARN (Application Reference Number)
3	Officer scrutiny of application	3–7 working days	Query (if documents are insufficient) or approval
4	Officer approves	—	GSTIN + REG-06 Certificate of Registration issued

ℹ️ Note

If the officer raises a query, you must respond within 7 working days. If no response, the application may be deemed rejected. The officer must approve or reject within 30 days of filing Part B.

Documents Required

•PAN card of the business / proprietor / partners / directors

•Aadhaar card of authorised signatory

•Proof of principal place of business (electricity bill, rent agreement, or own property document)

•Bank account proof (cancelled cheque or bank statement)

•Proof of business constitution (partnership deed, MOA/AOA for company)

•Photograph of promoters/directors

5. Core vs Non-Core Amendments

Amendment Type	Fields Covered	Requires Officer Approval?	Effective Date
Core Amendment	Legal name of business, Principal / additional places of business, Addition or deletion of partners/directors	YES — approval needed	Date of officer approval
Non-Core Amendment	Trade name, Email, Mobile, Bank account details, Nature of business	NO — self-service	Immediately on submission

Bank Account Addition Rule

A taxpayer must mandatorily add at least one bank account within 45 days of receiving the GSTIN. Failure can result in suspension of the GSTIN.

6. Cancellation and Revocation

Voluntary Cancellation (by Taxpayer)

•Turnover has fallen permanently below the threshold

•Business has been closed or dissolved

•Business has been transferred or merged into another entity

File: REG-16. Officer must cancel within 30 days.

Compulsory Cancellation (by Officer)

•GSTR-3B not filed for 6 consecutive months (monthly filers)

•GSTR-3B not filed for 3 consecutive quarters (QRMP filers)

•Business found to be non-existent at the declared address

•ITC claimed fraudulently or beyond permissible limits

Revocation of Cancellation

A cancelled registration can be revoked within 30 days of cancellation order by filing REG-21, provided all pending returns are filed and dues paid.

❓ Problem

A sole proprietor in Maharashtra sells only agricultural machinery. His turnover for FY 2023-24 is ₹35 lakhs. He also makes inter-state sales worth ₹5 lakhs to dealers in Rajasthan. Is GST registration mandatory?

✅ Solution

YES. Although his total turnover (₹40 lakhs) meets the Maharashtra goods threshold exactly, the inter-state supply of ₹5 lakhs triggers mandatory registration regardless of turnover. Any person making inter-state taxable supplies must register under Section 24 of the CGST Act — there is no turnover exemption for inter-state suppliers.

❓ Problem

A service provider in Manipur earns ₹12 lakhs annually. Should she register for GST?

✅ Solution

YES. Manipur is a special category state. For services, the threshold in special category states is ₹10 lakhs. Her turnover of ₹12 lakhs exceeds this limit. She must register. (In a general state, ₹12 lakhs would be below the ₹20 lakh threshold for services and registration would not be required.)

📌 Example

Timeline Scenario: Raj submits GST registration Part A on 5 January. He gets TRN on 5 January (valid until 19 January). He completes Part B on 12 January and receives ARN. The officer scrutinises the application and approves on 18 January. GSTIN is effective from the date of liability (the date Raj became liable to register), not from the approval date — if Raj was liable from 1 December, his registration is backdated to 1 December.

✏️ MCQ Practice — 50 Questions

1.GST was introduced in India on:
(A) 1 April 2017 (B) 1 July 2017 (C) 1 January 2018 (D) 1 July 2018

2.How many characters does a GSTIN contain?
(A) 10 (B) 12 (C) 15 (D) 16

3.Which positions in GSTIN represent the state code?
(A) Positions 1–2 (B) Positions 3–4 (C) Positions 13–14 (D) Position 15

4.Which positions in GSTIN carry the PAN of the taxpayer?
(A) 1–10 (B) 2–11 (C) 3–12 (D) 5–14

5.The 14th character of a GSTIN is always fixed as:
(A) A (B) X (C) Z (D) 0

6.The GST turnover threshold for goods suppliers in general states is:
(A) ₹20 lakhs (B) ₹40 lakhs (C) ₹50 lakhs (D) ₹75 lakhs

7.The GST turnover threshold for service providers in general states is:
(A) ₹10 lakhs (B) ₹20 lakhs (C) ₹40 lakhs (D) ₹50 lakhs

8.The GST turnover threshold for goods suppliers in special category states is:
(A) ₹10 lakhs (B) ₹20 lakhs (C) ₹40 lakhs (D) ₹50 lakhs

9.A Temporary Reference Number (TRN) is valid for:
(A) 7 days (B) 10 days (C) 15 days (D) 30 days

10.Which form is the GST Registration Certificate issued in?
(A) REG-01 (B) REG-06 (C) REG-10 (D) REG-16

11.Which form is used to apply for cancellation of GST registration?
(A) REG-01 (B) REG-06 (C) REG-16 (D) REG-21

12.A core amendment to GST registration requires:
(A) Self-service — effective immediately (B) Officer approval before taking effect (C) GST Council notification (D) High Court permission

13.Changing the trade name of a business in GST registration is a:
(A) Core amendment (B) Non-core amendment (C) Both, depending on state (D) Not allowed after registration

14.A bank account must be mandatorily added within how many days of GSTIN issuance?
(A) 30 days (B) 45 days (C) 60 days (D) 90 days

15.The 4th character of PAN = "P" indicates the entity type is:
(A) Company (B) Partnership Firm (C) Individual / Sole Proprietor (D) Trust

16.The 4th character of PAN = "C" indicates:
(A) Charitable Trust (B) Co-operative Society (C) Company (Public or Private) (D) Casual Taxpayer

17.The 4th character of PAN = "F" indicates:
(A) Farmer (B) Firm / LLP / Partnership (C) Foreign Entity (D) Family Business

18.The state code for Maharashtra in GSTIN is:
(A) 22 (B) 24 (C) 27 (D) 29

19.The state code for Kerala in GSTIN is:
(A) 29 (B) 32 (C) 33 (D) 34

20.The state code for Karnataka in GSTIN is:
(A) 27 (B) 29 (C) 32 (D) 36

21.Which of the following is mandatorily required to register under GST regardless of turnover?
(A) A small retailer with ₹18 lakh sales in a general state (B) An e-commerce operator (C) A doctor providing medical services (D) A farmer selling agricultural produce

22.Which entity is eligible for the Composition Scheme?
(A) E-commerce operator (B) OIDAR service provider (C) Small manufacturer with ₹1.2 crore turnover (D) Non-resident taxable person

23.An OIDAR (Online Information and Database Access or Retrieval) service provider from outside India must register under GST:
(A) Only if turnover exceeds ₹20 lakhs (B) Only if supplying to businesses in India (C) Mandatorily, regardless of turnover (D) Only if they have a physical presence in India

24.A Casual Taxable Person (CTP) registration is valid for a maximum period of:
(A) 30 days, extendable once (B) 60 days, non-extendable (C) 90 days, extendable (D) 1 year

25.ARN (Application Reference Number) is issued when:
(A) OTP is verified in Part A (B) Part B of registration is submitted (C) Officer approves the application (D) GSTIN is allotted

26.Which state is NOT classified as a special category state for GST threshold purposes?
(A) Manipur (B) Sikkim (C) Goa (D) Uttarakhand

27.Which document is NOT required for GST registration of a company?
(A) PAN card of the company (B) MOA and AOA (C) Photographs of all promoters/directors (D) Voter ID of each director

28.The GST threshold for services in special category states is:
(A) ₹5 lakhs (B) ₹10 lakhs (C) ₹20 lakhs (D) ₹40 lakhs

29.How many days does the GST officer get to approve or reject a new registration application?
(A) 7 working days (B) 15 working days (C) 30 working days (D) 60 calendar days

30.If a GST officer raises a query on a registration application, the applicant must respond within:
(A) 3 working days (B) 7 working days (C) 15 working days (D) 30 working days

31.Voluntary GST registration is available to:
(A) Only entities above the turnover threshold (B) Any person even below the turnover threshold (C) Only companies (D) Only exporters

32.A person making inter-state taxable supplies of goods must register under GST:
(A) Only if turnover exceeds ₹40 lakhs (B) Only if turnover exceeds ₹20 lakhs (C) Mandatorily, regardless of turnover (D) Only if registered as a company

33.The entity number (13th character of GSTIN) for the 2nd registration of the same PAN in the same state would be:
(A) 1 (B) 2 (C) A (D) Z

34.Which of the following is a core amendment in GST registration?
(A) Change in mobile number (B) Change in email address (C) Addition of a new partner (D) Addition of a new bank account

35.GST replaced which of the following central taxes?
(A) Stamp Duty (B) Central Excise Duty (C) Property Tax (D) Professional Tax

36.IGST (Integrated GST) applies on:
(A) Intra-state supplies only (B) Imports only (C) Inter-state supplies and imports (D) Exports only

37.CGST and SGST together apply on:
(A) Inter-state supplies (B) Imports (C) Intra-state supplies (D) All supplies

38.A GST registration suspended due to non-filing of returns can be revoked after:
(A) Filing all pending returns and paying dues (B) Paying ₹10,000 penalty (C) Writing a letter to the commissioner (D) It cannot be revoked

39.The PAN 4th character "H" indicates the entity type is:
(A) Hospital (B) Hindu Undivided Family (HUF) (C) Housing Society (D) Holding Company

40.Which of the following statements about Input Service Distributors (ISD) is correct?
(A) ISD must register only if turnover exceeds ₹20 lakhs (B) ISD registration is mandatory regardless of turnover (C) ISD is exempt from registration (D) ISD files GSTR-3B

41.A composition taxpayer's GSTIN 13th character will be:
(A) Always 1 (B) Always C (C) Same as any other registered person (D) Always 6

42.The composition scheme is NOT available for which type of supplier?
(A) Restaurant owner (B) Small manufacturer (C) Service provider with ₹40 lakh turnover (except restaurants) (D) Trader with ₹80 lakh turnover

43.TDS deductors under GST are primarily:
(A) All registered dealers (B) Government departments and specified entities (C) E-commerce operators (D) Exporters

44.Which document proves the principal place of business for a registered office?
(A) Share certificate (B) Electricity bill or rent agreement or own property document (C) ITR filing acknowledgement (D) Bank passbook

45.A migrated taxpayer from the old VAT regime received a Provisional ID. This was later converted into:
(A) TRN (B) ARN (C) GSTIN (D) PAN-linked registration

46.How many previous indirect taxes did GST subsume at the central and state level combined?
(A) 9 (B) 13 (C) 17 (D) 22

47.GSTIN format for a non-resident taxable person (NRTP) starts with:
(A) State code 99 (B) 07 (Delhi) (C) Their home country code (D) Any state code they operate in

48.Which of the following is the correct full form of ARN?
(A) Application Rejection Number (B) Application Reference Number (C) Authorisation Registration Number (D) Allotted Registration Notification

49.GST registration must be obtained within how many days from the date liability arises?
(A) 7 days (B) 15 days (C) 30 days (D) 60 days

50.The PAN 4th character "T" represents:
(A) Trader (B) Transport company (C) Trust (D) Telecom company

51.Under GST, a "composite supply" means:
(A) Supply made by composition dealer (B) Two or more taxable supplies naturally bundled, with a principal supply (C) Supply of both goods and services separately (D) Import of goods with services

Answer Key

1–B 2–C 3–A 4–C 5–C 6–B 7–B 8–B 9–C 10–B 11–C 12–B 13–B 14–B 15–C 16–C 17–B 18–C 19–B 20–B 21–B 22–C 23–C 24–C 25–B 26–C 27–D 28–B 29–C 30–B 31–B 32–C 33–B 34–C 35–B 36–C 37–C 38–A 39–B 40–B 41–C 42–C 43–B 44–B 45–C 46–C 47–A 48–B 49–C 50–C 51–B

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