GST Registration – Journey so far.

With the introduction of GST in India wef July 2017, all the existing dealers under VAT, Service providers under Service Tax and Manufacturers under Excise have started migration to GST regime and started taking GST registration.

However, it was not that everybody in India was upbeat about new GST regime. Many sectors have come with strong opposition for its implementation but by and large the industry has accepted the new regime and started implementation of same by way of modification in their present accounting and billing system.

With the result, there has been an increase in no. of fresh GST registration as well as migration of existing supplier into new regime. However, as on 2nd August 2017, approx. 27 lac businesses are yet to complete GST registration process by filling part B of GSTN form which is also an essential requirement for GST return Filing. This has also resulted in problem in filing GST returns.

It is also a fact that GST base is widening day after day. Under GST regime, the no. of suppliers who have applied for GST registration is expected to cross 10 million which is approx. 25% more than existing no. of assesse/delaer/manufacturer/service provider under existing regime. Thus, GST base is getting wider day after day.

This is also due to the fact that now GST registration is compulsory in case you are falling under reverse charge mechanism. Also, in case anybody is supplying form various locations in various states, GST registration is required for each such state from where supply is made. This has also resulted in increasing the GST base quite substantially.

Further, on 1st September 2017, our Hon’ble Prime Minister Shri Narendra Modi has also urged the GST officials to design new GST registration regime for small traders with supply of less than Rs 20 lac so that they are also able to avail the benefit of new GST regime.

However, there are still some problems with GST portal relating to GST registration. Further, there is no option available as of now for making any amendment in GST registration already done. Neither there is any option available for surrender of exisiting GST registration. These things should have been taken care of before implementation of GST in full swing.

Author: Anil Agrawal
EZYBIZ India Consulting LLP, New Delhi. The firm is business and tax consultancy firm providing consultancy in Taxation, Regulatory, Transfer pricing, Valuation, Corporate funding and Business set up matters. He may be reached at 9899217778 or

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