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Kerala GST

About Kerala GST department

If we talk about the State GST Department, it is one of the most crucial departments that deal with dealers, business houses, Chartered Accountants, companies, tax practitioners, truckers, lawyers, cost accountants, transporters, and people. A lakhs of stakeholders are managed by various offices of the stream and department.

Therefore, it drops a huge pressure on everyone to render according to the expectations of these stakeholders. The GST department deals with Kerala General Sales Tax Act, Kerala Value Added Tax, Money Lending Act, Luxury Tax Act, Central Sales Tax Act, Goods, and Services Act, and Agriculture Income Tax Act. As a matter of fact, the operation of any department necessarily relies on the skills and capabilities of human resources working in the department of Kerala commercial taxes GST.

The Kerala GST Department has formed a system of a structured capacity-building program. Such an ongoing capacity-building program checks whether the officers of the department are obtaining skills and getting trained to accomplish the goal of revenue generation.

To stand with these efforts, the GST Department has undertaken an initiative to form a series like ‘How to do’ on different topics. This series includes all crucial themes to make all the officers understand the significance of a specific subject so that they can make use of such knowledge to improve their performance. It is very important for all the officers to organize work appropriately by doing time management so as to achieve the results. Officers of the department are expected to carry out an analysis of work volume at an individual level.

The GST Kerala Department provides instructions and guidelines on time so that the officers can take things seriously in order to make daily, weekly, and monthly planning/organizing successful. This would further boost the efficiency and performance of the department concerning functioning in general and revenue generation.

Types of GST Registration in Kerala

There are distinct kinds of GST registration in Kerala depending on the place where the commodities and services are to be distributed and the type of business they are running.

  1. Normal Scheme: The taxpayers who are operating in Kerala appear under this list. The taxpayers who register under GST in Kerala with this scheme are not needed to deposit any amount and unlimited validity dates are provided to them.
  1. Casual Taxable Person: A taxpayer that has seasonal stores or runs a business occasionally should get registered under Kerala GST being a casual taxable person. The taxpayer should deposit an amount that is equal to the amount of GST liability. Moreover, this GST registration is valid for three months.
  1. Composition Scheme: Such businesses under the composition scheme must register as composition taxpayer. However, it should be noted that a taxpayer with a turnover below Rs. 1.5 crore can only take the benefit of this scheme. But, the businesses registered under the composition scheme cannot claim the input tax credit.
  1. Non-residential Taxable Person: A person who is staying out of India and supplying services and goods for the residents in India can have this GST Registration in Kerala. This registration is also valid for three months.

Steps Involved in Generating Kerala GST Code

This section is all about how to apply for Kerala GST registration and how to generate the Kerala GST code in detail.

You should apply online by visiting the common GST portal (www.gst.gov.in) and signing in it with your valid Kerala GST login credentials. However, it should be noted that you should apply within 30 days from the date when permission to register is available.

You can only submit the application through this website. In fact, the non-resident and casual persons should apply for the GST registration at least five days before the commencement of the business.

In case if a trader has various businesses in a state, he should take separate registration for that. Make a note that the traders who want to apply for registration should possess a PAN card. Also, if they have tax deductions in the source, they should hold a TAN (Tax Deduction and Collection Account Number) along with PAN.

But, the non-resident persons should submit other documents besides PAN as per the recommendation of the government. When it comes to supplies and services to several popular firms of United Nations organizations, other entities, and multinational financial institutions, a UIN (Unique Identity Number) can be furnished. If you find that your registration application is not rejected for a prescribed duration, it means you received a UIN.

The registration period for non-resident taxable individuals and casual traders is the duration of the application or 90 days, whichever is less. Once the registration is approved, the traders can start their trade. The appropriate registration officer should have the permit to request an extension for the period of 90 days. The non-resident taxable persons and casual traders are responsible to deposit in advance for the estimated tax liability. GST registration is state-oriented and PAN-based.

As you have to make online registration through the portal of GSTIN, you need to upload the following documents along with the application:

  • A copy of a valid lease or rent agreement should be submitted for leased or rented premises.
  • Proof that is related to a bank account
  • Details of authorized signatory if any
  • Address proof like electricity bill, telephone bill, and so on
  • An affidavit in the prescribed format
  • Photographs of every business partner
  • The latest property tax receipt should be submitted if the business place is located on his premises
  • In case of partnership firm, certification of incorporation for companies and partnership deed

Once you upload the registration-associated documents, the application for GST registration should be given along with the Aadhar e-signature or digital signature. With the authorized signatory, acknowledgement of the same would be communicated.

A prescribed officer should either approve the grant of registration or raise a query within three business days. If it is failed, the registration would be considered as deemed to have been approved. After that, the applicant should respond within seven business days from the fourth day of issuing the actual application.

Make a note that GSTIN (Goods and Services Identification Number) is a PAN based 15-digit identification number that you would get if approved.

FAQs Kerala GST

Can I get a new GSTIN or use a provisional GSTIN? Is it possible to use provisional GSTIN till a new one is issued?

Yes, you can use provisional GSTIN till the final GSTIN is issued but you should convert Provisional GSTIN (PID) into the final one within 90 days. 

What should I do if I fail to enter SAC codes while registering for GST and the status is showing migrated?

You can file the same while issuing FORM REG-26 for converting provisional ID to the final one.

How many days can I wait for GST registration?

As an unregistered person, you have 30 days to complete your GST registration formalities from the date of its liability to get registration.

What if I am registered under Service tax but not liable to register under GST?

Apply for cancellation of Provisional ID on or before 31st July and cancel it. 

When my firm deals exclusively in GST exempted products, do I still need to file a return?

If your organization is dealing with GST exempted products, then choose to cancel the registration. But if already registered under GST, then you should file returns.