Even though anyone can voluntarily register for GST, there are certain conditions under which a person would mandatorily be required to register. In this article, we are going to look at some of the salient features of the GST registration process and the eligibility criteria for registering under the GST.

Salient Features of GST Registration

• Registrations will be PAN based and Registration of PAN will be completely mandatory
• Unified applicationto both tax authorities
• To be filed within 30 days
• State-wise registration for entities having presence in more than one State ¤ Need not apply separately for each State
• State-wise registration for entities with presence in more than one state will not be required to register separately for each state.
• Deemed approval within three days
• Within a PAN, separate registration for separate business verticals within a State possible

Eligibility Criteria for Registration under GST

• People who are registered under existing taxes to be subsumed under GST
• People who have an All-India Gross Turnover above a certain threshold
• People making interstate supplies
• Casual and non-resident suppliers
• Registration for people who are below a certain threshold can volunteer to register.
• Unique-id for specific class of persons 3