GST Registration
Register Your Business Under GST
Comprehensive Packages available
Experience a hassle-free GST registration process with India’s top provider of GST compliance services. Benefit from our expertise and minimize the chances of objections. Plus, enjoy the assurance of a swift document upload to the GST authorities at the earliest. (*T&C apply).
GST Registration Process
01 Data Acceptance
You provide us with the necessary documents and information as per our checklist.
02 Partner Allocation
A dedicated manager will be assigned to handle your registration process based on the documents received.
03 Portal Submission
We submit required forms and documents on your behalf to register for GST, generating an ARN number.
04 Success
Your GST number is issued by GST department, or we download from GST portal.
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All fileds are mandatory
What is
GST Registration ?
Goods and Services Tax (GST) is an indirect tax that must be collected from customers when goods are sold or services are provided. Introduced in 2017, GST replaced various indirect taxes like VAT, Excise Duty, Octroi, and Service Tax. Obtaining GST registration is mandatory for specified businesses exceeding specified turnover limits or those falling under Chapter 6 of the GST Act. GST in India operates under a dual system, with Central GST (CGST) and State GST (SGST) levied on the supply of goods and services.
Businesses not registered under the GST Act cannot collect GST from customers or avail the tax credit of GST paid. GST registration is mandatory for businesses with revenues exceeding the prescribed limits based on the state category.
The aim of the GST Act is to unify all businesses, consultants, service providers, and freelancers under one tax system for selling goods or providing services.
Documents Required for GST Registration
For Companies
- PAN Card of the Company
- Incorporation Certificate
- Memorandum of Association (MoA)
- Electricity Bill (Proof of Place of Business)
- Authority Letter & Resolution Letter
- Nature of Business
- Rent Agreement with NOC if Place of Business is Rented
- Cancelled Cheque
- Aadhaar Card of All Directors
- PAN Card of All Directors
- Photos of All Directors
- Email ID & Mobile No. of All Directors
For LLP and Partnership Firms
- PAN Card of LLP/Firm
- Incorporation Certificate
- LLP/Firm Deed
- Electricity Bill (Proof of Place of Business)
- Rent Agreement with NOC if Place of Business is Rented
- Authority Letter
- Nature of Business
- Cancelled Cheque
- Aadhaar Card of All Partners
- PAN Card of All Partners
- Photos of All Partners
- Email ID & Mobile No. of All Partners
For Proprietorships
- PAN Card of Proprietor
- Aadhaar Card of Proprietor
- Photo of Proprietor
- Electricity Bill (Proof of Place of Business)
- Rent Agreement with NOC if Place of Business is Rented
- Cancelled Cheque
- Email ID & Mobile No. of Proprietor
- Nature of Business
Advantages of
GST Registration
1. Input Tax Credit
Businesses can legally collect tax from purchasers and pass on the credit of the taxes paid on goods or services supplied.
2. Input Credit on Purchases
Voluntarily registered businesses can claim input credit on their own purchases and input services, boosting profitability in the long run.
3. Inter-State Sales
GST-registered businesses can make inter-state sales without restrictions, expanding their market potential. SMEs can also sell their goods online via e-commerce platforms.
Who Needs GST Registration?
Under Chapter 6 of the GST Act, the following entities must register for GST:
Aggregate Turnover Criteria for Goods
- Turnover : Exceeds ₹40 lakh
- Applicable state : all states except specific northeastern and hilly states
- Turnover : Exceeds Rs. 40 lakh
- Aplicable state : Jammu and Kashmir, Puducherry, Assam, Meghalaya, Mizoram, Tripura, Manipur, Sikkim, Nagaland, Arunachal Pradesh, and Uttarakhand.
Aggregate Turnover Criteria for Service Providers
- Turnover : Exceeds ₹20 lakh
- Applicable state : all states except specific northeastern and hilly states.
- Turnover : Exceeds ₹20 lakh
- Aplicable state : Jammu and Kashmir, Puducherry, Assam, Meghalaya, Mizoram, Tripura, Manipur, Sikkim, Nagaland, Arunachal Pradesh, and Uttarakhand.
Entities required to register include
1. Interstate suppliers:
Inter-state supply is supplying goods from one state to another. Hence, any taxable person who is involved in supplying goods to anyone outside the state is required to obtain GST registration.
2. Casual taxable persons:
A casual taxable person is an individual who supplies goods or services on an occasional basis and does not have a fixed place of business over there. A casual taxable person is required to obtain compulsory registration irrespective of the aggregate turnover in the previous year. An exemption has been given to a person engaged in the supply of “handicraft goods”.
3. Person liable to pay tax on reverse charge basis:
In some cases, the liability to pay tax (GST) would levy with the recipient of the goods or services, instead of the supplier. Any person who is liable to pay tax under the reverse charge basis is mandatorily required to obtain GST registration and pay tax accordingly.
4. Non-resident taxable persons:
A non-resident person who is making any taxable supply in the taxable territory is required to register under the GST regime.
5. Persons required to deduct TDS/TCS under GST
A person who is required to deduct TDS/TCS under GST (Goods and Service) Act is required to get itself registered under GST compulsorily.
6. Input service distributors:
An Input Service Distributor (ISD) is a business that receives an invoice for services used by them or their branches. It is not involved in the supply of goods or services directly. All the ISD are responsible for passing the GST credits received by them to their branches monthly. It is mandatory for all the ISD to obtain registration under the GST Act as an ISD.
7. Individuals making a sale as an agent or principal:
Any person who makes a taxable supply of goods or services on behalf of other people such as brokers, agents, dealers, distributors, etc are obliged to obtain the GST registration irrespective of their turnover.
8. Suppliers involved in supply goods through e-commerce operator:
A supplier/business making a supply of its goods through an electronic commerce operator is required to get themselves registered under GST.
9. Every e-commerce operator who provides a platform to suppliers through its portal:
E-commerce operators who allow others to make a supply of goods or services through their portal are required to obtain the GST registration.
10. Online service providers providing service from outside India to a non-registered person in Inalign-items-baseline
A person/company supplying online information, database access or retrieval from outside India is instructed to get itself registered under GST irrespective of the turnover in the previous year. E.g. Netflix has to get itself registered and pay taxes under normal charges for providing services from outside of India.
Penalty for Non-Registration
Failure to obtain GST registration when required can result in a minimum penalty of ₹10,000/- or the amount of tax evaded, whichever is higher, as per Section 122 of the CGST Act.
Regular Compliance After GST Registration
Entities registered under the GST Act must comply with various requirements, including:
- Regular filing of GST returns
- Collecting and remitting GST from customers
- Issuing proper GST invoices as per rules
- Maintaining GST-related records.
Frequently Asked Questions
What is the turnover limit for registering under a composite scheme ?
What is GST registration as a composite taxable person ?
Goods and Service Tax Act provides a special scheme for a supplier of goods and services that are allowed to pay the tax at a specified rate that is substantially lower than the normal applicable rates. However, the following persons/entities cannot register themselves under a composite scheme.
- Composite taxable person or casual taxable person.
- E-commerce operators who are required to collect tax at source
- Business engaged in making an interstate supply of goods.
- Manufacturer of ice cream and other edible ice with/without cocoa as additive.
- Manufacturer of tobacco products and pan masala.
- Supplier making supply of exempt goods and services.
- Suppliers whose turnover exceeds a specific amount.
What is the rate of tax for composite taxable person ?
- For Traders and other suppliers eligible for composition scheme registration : 1 %
- For Manufacturers apart from manufacturers of products not eligible for GST composition scheme : 2 %
- For Restaurant business. : 5 %
- For Business involved in the supply of Services other than restaurant : 6 %
I doubt whether to register for composite taxes scheme or normal scheme how to resolve the same ?
I doubt whether to register for the composite Taxable Scheme. For more updates contact us for details about schemes.
What is the major disadvantage of registering under a composite scheme ?
The major disadvantages of registering under the composite scheme are the following:
- Supplier of goods cannot make any Inter-State Supply of his products.
- He cannot take the benefit of Input Tax credit paid by him.
- Customer of composite taxable person cannot avail the benefit of Input Tax paid to the composite person.
Can an unregistered peron supply goods outside the states if his turnover is below rs 40 lakh ?
The unregistered person who wants to supply goods to any other state is mandatorily required to obtain GST registration.
How to calculate the total turnover for GST ?
As per section 2(6) of CGST Act aggregate turnover includes the value of
- All Taxable Supplies.
- All Exempt Supplies.
- All export of Goods or Services.
- Interstate supply of person having the same PAN.
What is the time limit for taking registration ?
A person liable to take GST registration should obtain the same within thirty days from the date on which he becomes liable to registration. In case of casual taxable person and a non-resident taxable person should apply for registration at least five days before commencement of business.
Is permanent account number (pan) mandatory for obtaining GST registration ?
Yes, As per Section 25(6) of the CGST Act, every person who wants to avail registration under GST shall have a Permanent Account Number issued under the Income Tax Act,1961. However, non-residents who are taking registration as a Casual Taxable person is granted exemption from PAN for GST registration.
I am involved in dropshipping business am I liable to obtain GST registration ?
Yes, If you are involved in making a supply of any goods in India then you are liable to obtain GST registration.
What if I want to close business then can I surrender my GST number ?
Yes, if in case the person chooses to cease the business then he/she can surrender their GST number to government.
I am the exporter of service, am I liable to obtain GST registration ?
Yes, since exports are zero-rate, one needs to register under GST to claim GST refund. Further export of services are zero-rated, so you do not need to pay any GST and can claim a refund of GST paid by you.
I am in dropshipping business and maknig supply of goods directly from a supplier outside india to customer outside india. Am I liable to register under GST ?
No, you are not liable to register under GST under this case. But if you want to use digital marketing ads, then you have to obtain GST registration.
Can GST department give me GST registration themselves ?
Yes, As per GST (Goods and Service) Act if a person is liable to be registered under the Act and fails to obtain registration, then the proper officer may give GST registration as per the Act.
My GST number has been cancelled by officer for non-filling of GST return. Can I now re-obtain my GST number ?
Yes, you can get your GST registration again but only after payment of all the pending dues and penalties.
Does the GST department physically verifies the address of business premises mentioned in the application for registration ?
Only in a case where the GST officer feels that the activity carried on by business is suspicious, or registration is obtained to care out fraud.
What is non resident taxable person ?
Non-resident taxable person means a person who wants to carry out business in India but does not have any fixed place of business in India.
At the time of registration which place of business assess has to declare ?
The taxpayer at the time of registration has to declare all the place of business, whether rinciple place or additional place.
Is digital signature mandatory for GST registration of company ?
It is mandatory for the company for Limited Liability Partnership to obtain a GST registration through DSC signature.
Does GST department issues any query in registration application ?
Yes, the GST department may issue a query list in case of GST registration if they want any clarification. If you are obtaining GST registration form us then we shall take care of all the queries without any charges.
Can separate registration be obtained for different business of one person ?
Yes, if a person is engaged in selling goods or providing services in different business verticals then he can obtain separate GST registration for various business verticals.
