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GST Registration

Online GST Registration

Do you also want to avail credit of your tax paid on business purchases. So get your GST registration now & avail ITC and other benefits.

Apply For Your GST Registration Now

    WHAT IS GOODS AND SERVICES TAX REGISTRATION

    The goods and service tax was introduced in on 1st of July, 2017. It is applicable to all the traders and service providers. The GST is also referred as an ALL-IN-ONE tax that has dissolves all the old taxes applicable. The GST was introduced to benefit the businesses and end users of the good and services from multiple taxes and taxes on taxes. In the supply chain every product undergoes various stages starting from the purchase of raw material till the ultimate consumption by the end consumer. GST is levied at each of the stages from which the product passes to benefit the credit of the tax paid on the purchases.

    Documents required for GST Registration

    Identity & Address proof of Applicant
    Identity & Address proof of Applicant

    • Aadhar Card and Pan card.
    • Self attested Voter identity card /Driving License /Passport (any one) of directors, shareholders.

    Photograph of Applicant
    Photograph of Applicant

    Passport Size Photo of proprietor.

    Proof of registered office
    Proof of registered office

    • Last Month Electricity Bill, Rent Agreement & Rent receipt (if rented).
    • Last Month Electricity Bill /Property tax receipt (if owned).

    Business nature
    Business nature

    Business activities in which applicant deals.

    Contact Details
    Contact Details

    Mobile number and mail address of Authorized Person.

    ADDITIONAL

    • Authorization letter and Board resolution (Partnership firm /LLP /Company)
    • Memorandum of Association (Company)
    • PAN card of company/partnership firm/LLP
    • Incorporation Certificate (Company /LLP)
    • Shop establishment license /Trade license /MSME certificate (Proprietorship concern)

    THRESHOLD LIMIT FOR GST REGISTRATION

    In case of sale of goods
    Category TypeAggregate Turnover Limit
    Normal Category States Exceeds Rs.40 lakh
    Special Category States Exceeds Rs.20 lakh
    In case of providing services
    Category TypeAggregate Turnover Limit
    Normal Category States Exceeds Rs.20 lakh
    Special Category States Exceeds Rs.10 lakh

    STATE-WISE TURNOVER

    States For Goods For Services
    Mizoram, Tripura, Manipur and Nagaland 10 lakhs 10 lakhs
    Arunachal Pradesh, Meghalaya, Puducherry, Sikkim, Telangana, Uttarakhand 20 lakhs 20 lakhs
    Jammu and Kashmir, Assam, Himachal Pradesh and all other States 40 lakhs 20 lakhs
    MANDATORY GST REGISTRATION IN FOLLOWING CASES
    • Turnover Criteria – When any business exceeds the basic turnover criteria of Rs.40 lakhs for Normal Category states (Rs.20 lakhs for Special Category states) in case of supply of goods or Rs.20 lakhs for Normal Category states (Rs.10 lakhs for Special Category states) in case of supply of services.
    • E-commerce operator – E-commerce operator or aggregator refers to every person who directly or indirectly owns, operates or manages an electronic platform which facilitates the supply of any goods and services. They is required to mandatory apply for GST registration.
    • Casual Taxpayer – Casual Taxpayer refers to a person who supplies goods and/or services in India occasionally but does not have any fixed place of business. Such are mandatorily required to apply GST registration irrespective of their turnover.
    • Inter State supplier – Inter state supplier refers to a person who supply good and/or services from one state to another state.
    • Involved in Online Information – Person who is supplying online information and deals in database access or retrieval (OIDAR) services from a place outside India to a person in India is required to apply for GST registration compulsory.
    • NRI Exporters & Importers – NRI Exporters & Importers who occasionally supplies goods and/or services in India but does not have any fixed place of business are also called Non-Resident Taxable person. Such Non-Resident Taxable person are mandatorily required to apply GST registration.

    BENEFITS OF GST REGISTRATION

    Eliminating cascading effect

    GST being a comprehensive indirect tax is designed in a manner to bring indirect taxes under one umbrella. It eliminates the major burden of cascading effect of tax which means tax on tax.

    Composition Levy Scheme

    Small businessman can also register themselves under composition levy scheme to avoid compliance with simple payment of tax at fixed rate.

    Easy and simple procedure

    Entire process of GST registration and filing of return is an online process. It simplifies the procedure and compliances. Businessman are not required suffer for multiple visit to government department for registrations and filing returns for different taxes.

    Reduction in transportation and logistics costs

    Due to interstate movement of goods has become now easier after the implementation of GST, the transportation and logistics costs are immensely reduced.

    PROCESS OF GST REGISTRATION

    1
    Fill application Forms

    Fill online application form available on official site. Fill all the required details of applicant, address, business activities, etc.

    2
    Attach documents

    Along with filling of online application attach relevant documents in the application.

    3
    Submit application and generate ARN

    After submission of application, ARN is generated on the email ID of the applicant. ARN can be used to track the status of GST application.

    4
    Generate Registration Certificate

    On successful approval of GST application, GSTIN number and registration certificate will be generated.

    CONSEQUENCES FOR NOT OBTAINING GST REGISTRATION

    In case the person is liable to get registered under GST and has not taken registration. The Demand Notice shall be severed for the payment of following amount:-

    1. Payment of tax person is liable to pay.
    2. Interest on tax on paid.
    3. Penalty amount of Rs. 10,000 or amount equal to tax payable whichever is higher.
    VOLUNTARY GST REGISTRATION

    Voluntary registration is a self registration by the dealers in order to get listed within the GST framework even though they are not liable for GST registration. Such voluntary registration can be cancelled anytime later on after one year.
    By taking voluntary registration business can avail following benefits:-

    • Avail the input tax credit on all the purchases and services availed.
    • Make inter-state sales without any restrictions.
    • A GST registered business will find it easier to get bank loans and funds.
    • GST registered business will receive a better standing in the market among large businesses.
    Frequently Asked Questions

    What is the full form of GST and when does the act of goods and service come into force?

    The GST commonly known as goods and services tax and the act of (GST) goods and services act,2017 was enacted in Indian constitution on July 1st, 2017.

    What is goods and service tax (GST) registration?

    GST Registration of a business with the tax department means obtaining a unique, 15-digit Goods and Service Tax Identification Number (GSTIN) from the GST authorities. Because of all the operations of business and the data relating to the business can be collected and can be identified by the government.

    Why (GST) goods and services act,2017 known as ALL-IN-ONE tax?

    The goods and services tax (GST) is known for its ALL-IN-ONE tax system which replaced all the previous tax laws in India which included VAT, entertainment tax, luxury tax, etc. into it.

    At which stage goods and service act (GST) is levied on goods and service?

    Every kind of goods or service go through different phases in the supply chain starting from the purchase of raw material by the manufacturer to the consumption of the product by the ultimate consumer. Thus, goods and service act (GST) is levied at every stage that the product passes in the process of being consumed.

    Is registration under GST compulsory?

    The Registration Under GST Is Mandatory For Specific Tax Payers in India, Based on The Nature of The Transaction or The limit of Turnover.

    Does supply in different states without goods and services tax (GST) number be allowed ?

    No, The Supply Of Goods Between Different States Is Not Allowed Without getting GST Registration Number On Invoice.

    What are the elements of GST?

    The GST has following 3 elements:
    • The CGST: When the central Government levy taxes on all entities.
    • The SGST: It is levied by the state Government levy taxes on all the entities
    • IGST: When two or more states are involved in a transaction then the tax levied on the transaction is levied by the central Government.

    What is ITC (input tax credit)?

    The procedure of input tax credit (ITC) means deduction of the tax amount which has already been paid while acquiring the inputs for the business and paying off the difference amount while the payment of tax. With the input tax credit (ITC), the tax paid while purchasing the goods or services shall be adjusted with the tax collected at the time of sale of these goods or services by the supplier, and the difference liability between them is required to be  paid.
    Thus, Tax collected at the time of sale – Tax paid at the time of purchase = liability of tax to be paid.

    What is the due date for getting registered under GST?

    When an entity liable to be registered under GST – apply for registration within 30 days of becoming liable.

    Casual taxable persons and non-resident taxable persons are required to be registered under GST prior to commencing business.

    What is the validity period of GST registration?

    GST registration is lifetime registration and does not have an expiry date. Hence, it will be valid until it’s cancelled, surrendered or suspended. Only GST registration for non-resident taxable persons and casual taxable persons have a validity period that is fixed by the authorities while issuing the GST registration certificate.

    Can a person who is not having GST registration can collect GST?

    No, only persons registered under GST are allowed to collect GST from the customers. A person not registered under GST cannot even claim input tax credit on the GST paid.

    Do the applicant requires to present physically for registration?

    No, You are not required to be physically present for the registration process.