The Andhra Pradesh Goods and Services Tax Act (APGST), 2017, brought a unified and modernized system of indirect taxation to the state. Under this Act, any person or entity involved in the supply of goods or services must register as a “dealer” if they meet specific thresholds. Registration is the first step in becoming a compliant business under GST law, enabling the taxpayer to collect GST, claim input tax credit, and file returns.
In this humanized and SEO-optimized article, we’ll explain the step-by-step procedure for registration of a dealer under the APGST Act, the legal framework, eligibility criteria, and the benefits of registration. We’ll also include a mnemonic at the end to help remember the steps easily.
Who is a Dealer under APGST Act?
Under the APGST Act, 2017, a “dealer” refers to any person or entity engaged in the business of supplying goods or services or both, whether directly or indirectly, for consideration in the course or furtherance of business.
This includes:
- Manufacturers
- Traders
- Wholesalers
- Retailers
- Service providers
- E-commerce operators
- Government departments supplying goods/services
If the annual turnover of such persons exceeds the prescribed threshold, they are liable for registration under GST.
Legal Framework for GST Registration
The registration provisions under APGST follow the guidelines laid down in:
- Section 22 to 30 of the CGST and APGST Acts
- Rule 8 to 19 of the CGST/APGST Rules
- GST Registration Forms: GST REG-01 to GST REG-06
Registration is done through the GST common portal at https://www.gst.gov.in and is valid for all GST laws (CGST, SGST, IGST).
Eligibility for Registration under APGST
Mandatory Registration – Section 22
Any dealer is required to register under APGST if:
- Their aggregate turnover exceeds:
- ₹40 lakhs for goods
- ₹20 lakhs for services (₹10 lakhs for special category states)
- They make inter-state taxable supply
- They supply through e-commerce platforms
- They are non-resident taxable persons
- They are agents of a supplier
- They undertake reverse charge liability
Voluntary Registration – Section 25(3)
Even if not liable, a dealer may opt for voluntary registration to avail:
- Input Tax Credit (ITC)
- Legally valid tax invoices
- Business credibility
Step-by-Step Procedure for Registration of Dealer under APGST
Here’s a detailed breakdown of the online registration process for a dealer in Andhra Pradesh:
Step 1: Visit the GST Portal
Go to the official website https://www.gst.gov.in
- Click on “Register Now” under the Taxpayers (New Registration) section.
Step 2: Fill Part-A of Form GST REG-01
Provide the following:
- Legal Name of Business (as per PAN)
- PAN of the business
- Email ID and mobile number
- Select “State” as Andhra Pradesh
You will receive:
- OTP on email and mobile
- Temporary Reference Number (TRN) for further steps
Step 3: Complete Part-B of Form GST REG-01
After receiving the TRN:
- Login using TRN and complete the application
- Upload required documents (scanned copies)
Documents Required:
- PAN card of the business
- Aadhaar card of proprietor/partners
- Photograph of promoter/owner
- Address proof of business premises (electricity bill, rent agreement)
- Bank account details
- Digital Signature Certificate (DSC) for companies
Step 4: Verification by GST Officer
The application is processed within 7 working days:
- If everything is correct, the officer issues GSTIN and Certificate of Registration (Form GST REG-06)
- If clarification is needed, a notice is issued in Form GST REG-03
- Applicant must respond within 7 days using Form GST REG-04
- Upon satisfactory clarification, registration is granted
Step 5: GSTIN Allotment and Registration Certificate
Once approved:
- The dealer receives a 15-digit GST Identification Number (GSTIN)
- A digitally signed Certificate of Registration (REG-06) is made available for download
- The dealer is now legally registered and must:
- Display GSTIN at place of business
- Issue GST-compliant invoices
- File GST returns regularly
Benefits of GST Registration
- Legally recognized business
- Eligible to collect GST from customers
- Input Tax Credit on purchases
- Participate in inter-state trade
- Get listed on the GST portal
- Avoid penalties and prosecution
Post-Registration Compliance
After registration, a dealer must:
- File monthly or quarterly GST returns (GSTR-1, GSTR-3B)
- Maintain books of accounts
- Comply with invoicing and e-way bill rules
- Pay tax on time to avoid interest and penalty
- Undergo audits if applicable
Cancellation of Registration
A dealer can apply for cancellation in Form GST REG-16 if:
- Business is discontinued or transferred
- Turnover falls below threshold
- Voluntary registrant no longer wants to stay under GST
The proper officer can also suo moto cancel the registration for non-compliance.
Summary Table: Dealer Registration Process
| Step | Description |
|---|---|
| Step 1 | Go to gst.gov.in |
| Step 2 | Fill Part-A with PAN, email, phone; get TRN |
| Step 3 | Fill Part-B and upload documents |
| Step 4 | Application reviewed by GST officer |
| Step 5 | Receive GSTIN and Registration Certificate (REG-06) |
| Post-registration | Start issuing invoices, collecting GST, and filing returns |
Mnemonic to Remember – “PAPER-G”
Use the mnemonic “PAPER-G” to remember the steps for GST registration under APGST:
- P – Portal visit at gst.gov.in
- A – Apply Part-A and get TRN
- P – Proceed with Part-B and upload documents
- E – Examination by officer within 7 days
- R – Registration certificate issued (REG-06)
- G – GSTIN activation for compliance
This mnemonic is easy to recall and helps tax professionals, students, and business owners remember the flow of GST registration under the APGST framework.
