GST Registration Online
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What is Goods and Services Tax?
Goods and Services Tax (GST) is all-in-one tax introduced by Government of India to incorporate a single tax entity. GST came into effect from 1st July, 2017 to apply tax on all service providers, traders, and manufacturers in India. It helps improving ease of doing business by abolishment of multiple taxes into a single system. GST is a multi-stage tax that is chargeable on every step of supply chain with full set-off benefits available. Penalty for not registering under GST will be 100% of the tax amount or Rs 10,000- whichever is higher.
Process of GST Registration
Get Expert Advice
You can get expert advice on registration of GST
Document submission and verification
Once you submit the documents required, our experts will do the paperwork.
Filling Application
We will file the application with the concerned authorities and resolve any queries raised by them.
GST Registration Issued:
Once approved, you will receive the GST Registration.
Advantages of GST Registration
Eliminates Cascading effect of tax
GST is a concise indirect tax that was designed to bring indirect taxation under one umbrella and it was evident that it is going to eliminate the cascading effect of tax. Cascading tax effect means ‘Tax on Tax’.
Simply & easy procedure
The entire process of GST starting from registration to filing of returns is quite simple and is totally online. This has been favourable for start-ups especially, as they do not have to run from pillar to post to get different registrations such as VAT, excise, and service tax.
Lesser compliances
Unlike VAT and service tax, where each of them had their own returns and compliances, under GST, number of returns to be filed has come down. There are around 11 returns under GST, out of which 4 are basic returns that apply to all persons taxable under GST.
Composition scheme for small business:
Under GST, small businesses having turnover up to 1.50 Crores can benefit as it gives an option to lower taxes by utilizing the Composition scheme. This gesture has brought down the tax and compliance burden on many small businesses.
Documents required for GST Registration
- Proprietorship
- - Aadhar card of Owner
- - PAN card of Owner
- - Passport Size Photograph of Owner
- - Bank Account Details
- - Address Proof of principal place of business
- Private Limited Company/OPC/Section 8 Company
- - PAN card of Company
- - Certificate of incorporation given by Ministry of Corporate Affairs
- - Memorandum of Association / Articles of Association
- - PAN card and Aadhar card of authorized signatory. The authorized signatory must be an Indian even in case of foreign companies/branch registration
- - PAN card and address proof of all directors of the Company
- - Photograph of all directors and authorized signatory
- - Board resolution appointing authorized signatory / Any other proof of appointment of authorized signatory
- - Address proof of principal place of business- Property tax receipt/Electricity bill copy/Ownership deed (in the case of owned property)/Lease / rent agreement (in case of leased / rented property)/ NOC from the owner
- LLP/ Partnership
- - PAN card of all partners (including managing partner and authorized signatory)
- - Copy of partnership deed
- - Photograph of all partners and authorized signatories
- - Address proof of partners (Passport, driving license, Voters identity card, Aadhar card etc.)
- - Aadhar card of authorised signatory
- - Proof of appointment of authorized signatory
- - In the case of LLP, registration certificate / Board resolution of LLP
- - Address proof of principal place of business- Property tax receipt/Electricity bill copy/Ownership deed (in the case of owned property)/Lease / rent agreement (in case of leased / rented property)/ NOC from the owner
Types of GST registration
- Compulsory Registration -- The dealer must take Compulsory Registration under GST irrespective of the turnover under certain situations. For e.g. e-commerce operator, inter-state sales of taxable goods, , e-commerce seller, etc
- Voluntary Registration -- A business that is not required to apply for compulsory registration can apply for registration on a voluntary basis which is called Voluntary Registration.
- Composition scheme -- A composition taxpayer should get enrolled under the GST composition scheme to get registered. Any taxpayer whose turnover exceeds threshold limit of Rs 40 Lacs/Rs 20 Lacs but is less than Rs 1.5 crores can avail this facility. Entities enrolled under this scheme can pay a flat GST rate but they will not be allowed to claim input tax credit.
Mandatory Registration under GST
- Individuals/ Entities registered under the Pre-GST law like Service tax or VAT or Excise Etc.
- Entities involved in the supply of goods whose turnover in a financial year exceeds Rs 40 lakhs for Normal Category states (Rs 20 lakhs for Special Category states)
- Entities involved in the supply of services whose turnover in a financial year exceeds Rs 20 lakhs for Normal Category states (Rs 10 lakhs for Special Category states)
- Casual Taxable Person & Non-Resident Taxable person ( No fixed place of business, supplies goods & services occasionally)
- Agents of a supplier & Input service distributor
- Those paying tax under reverse charge mechanism
- E-commerce aggregator or operator
- Person who supplies via E-commerce aggregator
- Person making inter-state taxable supply of Goods
Packages
Basic
What's included
- GST Registration
- Expert Consultancy
Basic
What's included
- GST Registration
- GSTR-1 Filing (For a period of 1 Year)
- GSTR-3B Filing (For a period of 1 Year)
- Expert Consultancy
Basic
What's included
- GST Registration
- GSTR-1 Filing (For a period of 1 Year)
- GSTR-3B Filing (For a period of 1 Year)
- Annual Accounting
- Financial Statement Preparation
- Income Tax Return
- Expert Consultancy
Frequently asked questions
What is GST Registration?
GST (Goods and Services Tax) has been one of the largest tax reforms this country has seen. It is a single tax with which those taxes that existed previously i.e. Central Excise, VAT, Entry Tax, Octroi, and Service Tax have been replaced. GST was introduced nationwide on July 1, 2017.
It follows a dual model in which both the State and the Central government levy tax on goods and services. All businesses are required to obtain a GST number for every state that specific business has been registered in. The first step under the GST regime is to know whether the business is liable to register and register accordingly.
Who is required to register for GST?
Entities involved in the supply of goods whose turnover in a financial year exceeds Rs 40 lakhs for Normal Category states (Rs 20 lakhs for Special Category states) and Entities involved in the supply of services whose turnover in a financial year exceeds Rs 20 lakhs for Normal Category states (Rs 10 lakhs for Special Category states).
Can a person without GST registration claim ITC and collect tax?
No, a person without GST registration can neither collect GST from his customers nor can claim any input tax credit of GST paid by him.
What is Aggregate Turnover?
As per section 2(6) of the CGST/SGST Act “aggregate turnover” includes the aggregate value of:
- all taxable supplies,
- all exempt supplies,
- exports of goods and/or service, and,
- all inter-state supplies of a person having the same PAN
The above shall be computed on all India basis and excludes taxes charged under the CGST Act, SGST Act, UTGST Act, and the IGST Act. Aggregate turnover shall include all supplies made by the Taxable person, whether on his own account or made on behalf of all his principals.
Aggregate turnover does not include value of supplies on which tax is levied on reverse charge basis, and value of inward supplies.
What is the time limit to apply for GST Registration online?
A person must apply for GST registration within 30 days from the date on which he becomes liable to registration. The process, rules, and conditions of the GST application must follow the Registration Rules laid by GST Council.
A Casual taxable person and a Non-Resident taxable person must get their GST registration, at least 5 days before the commencement of business.
If a person is operating in different states, with the same PAN number, whether he can operate with a single Registration?
No. Every person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation and is liable to pay GST.
Can a person get voluntarily registered even if he may not be liable to pay GST?
Yes, a person though not liable to be registered under Section 22 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered taxable person, shall apply to such person.
Who is a Casual Taxable Person?
Casual Taxable Person has been defined in Section 2 (20) of the CGST/SGST Act meaning a person who occasionally undertakes transactions involving supply of goods and/or services in the course of business, whether as principal, or agent or in any other capacity, in a State or a Union territory where he has no fixed place of business.
Who is an ISD?
ISD i.e. Input Service Distributor has been defined under Section 2(61) of the CGST/SGST Act. It is basically an office meant to receive tax invoices towards receipt of input services and further distribute the credit to supplier units (having the same PAN) proportionately.
What Goods/Services have been exempted under GST?
Food (such as Cereals, Fruits & Vegetables, milk, etc), Raw Materials (Raw Material, Yarn, Fiber etc), Medical Tools & Instruments (Hearing Aids, or aids used by physically challenged people), Handtools {such as Spades, Shovel, Newspapers, Books, Beehives, Human Blood, Chalk Sticks, Contraceptives, Earthen Pots, Props used in Pooja (including Idols, Bindi, KumKum), Kites, Organic Manure, and Vaccines. etc.
Services related to Agriculture, Cultivation, Harvesting, etc. Transportation Services by road or bridge. Services by RBI, Foreign Diplomatic Missions, Postal Services, etc.
Who is a Non-resident Taxable Person?
A taxable person, with no fixed place of business in India. This person resides abroad and undertakes transactions in India, only occasionally.
What is the validity of GST Registration number?
GST certificate is granted for the lifetime of the business unless cancelled, suspended, revoked or surrendered. Only those certificates, as issued to the Casual taxable person, and Non-Resident taxable persons have a validity period fixed by the Authorities.
What is Reverse Charge Mechanism & when it is applicable?
Usually the supplier is selling goods & hence the tax is levied upon the supplier. However, in certain cases, the tax is levied upon the buyer and the buyer pays GST directly to the government. This is called a reverse charge. Under RCM, the responsibility to pay tax gets reversed. The applicability of RCM is when the supplier is not registered with GST and is making a supply to a GST registered taxpayer. In such a situation, the registered taxpayer is required to remit the applicable GST as a reverse charge to the government. The government has also notified a list on which the reverse charge will be applicable.
What is the difference between NIL Rated, Zero Rated & Exempted Goods & Services?
The difference is in the terms of Input Tax Credit. Only Zero rated goods are eligible for ITC whereas Nil rated & Exempted goods are not eligible for ITC.
What is HSN?
Harmonised System of Nomenclature (HSN) code is used for the classification of goods. A 4-digit code is to be used in the invoices by the Taxpayers with a turnover upto Rs. 5 crores. While the taxpayers whose turnover is more than Rs. 5 crores are to use 6-digit code. This requirement has been made mandatory w.e.f 1st April, 2021.