GST Registration | Modification | Cancellation Forms | GST REG 14, GST REG 03, GST REG 02, GST REG 09, GST REG 19

GST Registration is a Mandatory Requirement for Businesses in India that have a turnover of more than Rs. 40 lakhs (for goods) or Rs. 20 lakhs (for services). It is a process of registering for Goods and Services Tax (GST) which is a value-added tax levied on most goods and services sold for Domestic Consumption.

The GST Registration Process involves submitting various forms, Depending on the Type of Registration Required by the Business. In this article, we will discuss the different forms required for GST registration and the documents needed for each form.

GST Reg 14: GST Reg 14 is a form that is required for the cancellation of GST registration. It is mandatory for businesses to cancel their GST registration in case of any change in their business operations, such as the closure of the business, sale of business, or change in the ownership of the business. The form requires details such as the reason for cancellation, date of cancellation, and the effective date of cancellation.

GST Reg 03: GST Reg 03 is a form that is required for the amendment of GST registration details. It is mandatory for businesses to update their GST registration details in case of any change in their business operations such as change in address, mobile number, email ID, or any other contact details. The form requires details such as the GSTIN, name of the taxpayer, and the details of the changes to be made.

GST Reg 02: GST Reg 02 is a form that is required for the migration of existing taxpayers to the GST regime. It is mandatory for businesses that were registered under the previous tax regime such as VAT, Service Tax, or Excise to migrate to the GST regime. The form requires details such as the GSTIN, name of the taxpayer, and the details of the previous registration.

GST Reg 09: GST Reg 09 is a form that is required for the application of GST registration by non-resident taxable persons. It is mandatory for businesses that do not have a permanent establishment in India but are involved in the supply of taxable goods or services to register for GST. The form requires details such as the name of the taxable person, PAN, and the place of business.

GST Reg 19: GST Reg 19 is a form that is required for the cancellation of GST registration by non-resident taxable persons. It is mandatory for non-resident taxable persons to cancel their GST registration in case of any change in their business operations such as the closure of the business, sale of business, or change in the ownership of the business. The form requires details such as the reason for cancellation, date of cancellation, and the effective date of cancellation.

Documents Required for GST Registration | Modification | Cancellation Forms:

1. GST REG-14:

• Application form GST REG-14
• Copy of order issued by the tax authority
• Copy of the GST registration certificate of the original entity

2. GST REG-03:

• Application form GST REG-03
• Copy of the order issued by the tax authority
• Proof of the change that necessitated the amendment of registration
• Copy of the GST registration certificate of the original entity

3. GST REG-02:

• Application form GST REG-02
• Copy of the PAN card of the applicant
• Proof of the constitution of the business (partnership deed, registration certificate, etc.)
• Photographs of the authorized signatory
• Address proof of the place of business

4. GST REG-09:

• Application form GST REG-09
• Copy of the show-cause notice issued by the tax authority
• Response to the show-cause notice

5. GST REG-19:

• Application form GST REG-19
• Copy of the order issued by the tax authority
• Proof of the change that necessitated the cancellation of registration
• Copy of the GST registration certificate

Process for GST Registration | Modification | Cancellation forms:

1. GST REG-14:

• The applicant must file form GST REG-14 within 30 days of receiving the order for cancellation of registration.
• The tax authority will verify the documents and approve the application.
• The GST registration certificate will be issued in the name of the new entity.

2. GST REG-03:

• The applicant must file form GST REG-03 within 15 days of the change that necessitated the amendment of registration.
• The tax authority will verify the documents and approve the application.
• The GST registration certificate will be amended accordingly.

3. GST REG-02:

• The applicant must file form GST REG-02 along with the required documents.
• The tax authority will verify the documents and approve the application.
• The GST registration certificate will be issued in the name of the applicant.

4. GST REG-09:

• The applicant must file form GST REG-09 within 30 days of receiving the show-cause notice.
• The tax authority will verify the response and take a decision accordingly.

5. GST REG-19:

• The applicant must file form GST REG-19 within 30 days of the change that necessitated the cancellation of registration.
• The tax authority will verify the documents and approve the application.
• The GST registration certificate will be cancelled and a cancellation certificate will be issued.

FAQs for GST Reg 14, GST Reg 03, GST Reg 02, GST Reg 09, and GST Reg 19:

GST Reg 14 FAQ:

1. What is GST Reg 14?

GST Reg 14 is a form used for obtaining an order for extension of the validity period of the registration of a taxpayer.

2. What are the documents required for GST Reg 14?

The following documents are required for GST Reg 14:

• Application for extension of registration in form GST REG-14
• The reasons for seeking extension
• Any additional documents required by the authorities.

3. What is the process for filing GST Reg 14?

To file GST Reg 14, follow the below process:

• Visit the GST portal
• Click on the ‘Services’ tab
• Click on the ‘Registration’ tab
• Select the ‘Application for extension of registration’ option
• Fill in the form with the necessary details
• Upload the required documents
• Submit the application
• The officer will review the application and grant the extension if approved.

4. What are the fees for GST Reg 14?

There are no fees for filing GST Reg 14.

GST Reg 03 FAQ:

1. What is GST Reg 03?

GST Reg 03 is a form used for informing the tax authorities about the cancellation or surrender of a GST registration.

2. What are the documents required for GST Reg 03?

The following documents are required for GST Reg 03:

• Application for cancellation of registration in form GST REG-16
• The reasons for cancellation
• Any additional documents required by the authorities.

3. What is the process for filing GST Reg 03?

To file GST Reg 03, follow the below process:

• Visit the GST portal
• Click on the ‘Services’ tab
• Click on the ‘Registration’ tab
• Select the ‘Application for cancellation of registration’ option
• Fill in the form with the necessary details
• Upload the required documents
• Submit the application
• The officer will review the application and cancel the registration if approved.

4. What are the fees for GST Reg 03?

There are no fees for filing GST Reg 03.

GST Reg 02 FAQ:

1. What is GST Reg 02?

GST Reg 02 is a form used for making amendments or modifications to a GST registration.

2. What are the documents required for GST Reg 02?

The following documents are required for GST Reg 02:

• Application for amendment of registration particulars in form GST REG-14
• The details to be modified
• Any additional documents required by the authorities.

3. What is the process for filing GST Reg 02?

To file GST Reg 02, follow the below process:

• Visit the GST portal
• Click on the ‘Services’ tab
• Click on the ‘Registration’ tab
• Select the ‘Application for amendment of registration particulars’ option
• Fill in the form with the necessary details
• Upload the required documents
• Submit the application
• The officer will review the application and modify the registration if approved.

4. What are the fees for GST Reg 02?

There are no fees for filing GST Reg 02.

GST Reg 09 FAQ:

1. What is GST Reg 09?

GST Reg 09 is a form used for making changes to the information furnished at the time of registration or at the time of any amendment of registration.

2. What are the documents required for GST Reg 09?

The following documents are required for GST Reg 09:

• Application for furnishing information of change in particulars in form GST REG-09
• The details to be modified
• Any additional documents required by the authorities