GST Registration
The Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services in India. It is designed to replace multiple indirect taxes that were previously applicable at various stages of the supply chain, such as excise duty, value-added tax (VAT), and service tax. The GST system aims to streamline the taxation process, reduce tax evasion, and create a unified market across the country.
Implemented on July 1, 2017, under the Goods and Services Tax Act passed by the Indian Parliament on March 29, 2017, GST is a destination-based tax. This means that the tax is levied at the final consumption point rather than at each stage of the production and distribution chain. GST comprises multiple tax slabs to categorize goods and services, with the rates determined by the GST Council.
Taxable person under GST
A ‘taxable person’ under the GST Act is someone who conducts business in India and is registered or needs to be registered under the GST Act. A taxable person can be an individual, HUF, company, firm, LLP, an AOP/ BOI, any corporation or Government company, body corporate incorporated under the laws of a foreign country, co-operative societies, local authorities, governments, trusts, or artificial juridical persons.
Turnover Limit For GST Registration
GST registration is open for voluntary application by any person or entity in India, regardless of their turnover. However, it becomes mandatory when a person or entity engages in the supply of goods or services and crosses the prescribed turnover threshold. The decision to voluntarily register for GST is at the discretion of the individual or business, and it offers certain benefits, such as the ability to avail of input tax credit on purchases.
Service Providers :
If an individual or entity in India is involved in providing services and their aggregate turnover exceeds Rs.20 lakhs in a financial year, they are obligated to obtain GST registration. However, in special category states, the turnover threshold for service providers is reduced to Rs.10 lakhs.
In simpler terms, if you are a service provider and your total turnover surpasses Rs.20 lakhs (or Rs.10 lakhs in special category states), you must register for GST to comply with the taxation regulations. This registration ensures that the service provider is part of the GST system and fulfills their tax obligations.
Goods Suppliers:
As per notification No.10/2019 any person who is engaged in the exclusive supply of goods whose aggregate turnover crosses Rs.40 lakhs in a year is required to obtain GST registration. To be eligible for the Rs.40 lakhs turnover limit, the supplier must satisfy the following conditions:
- Should not be providing any services.
- The supplier should not be engaged in making intra-state (supplying goods within the same state) supplies in the States of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripur and Uttarakhand.
- Should not be involved in the supply of ice cream, pan masala or tobacco.
If the above conditions are not met, the supplier of goods would be required to obtain GST registration when the turnover crosses Rs.20 lakhs and Rs.10 lakhs in special category states.
Special Category States:
Under GST, the following are listed as special category states – Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand.
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Types of GST Registration:
Casual Taxable Persons:
These are individuals or businesses that occasionally sell goods or services in a state or union territory where they don’t have a permanent business location. This category includes those running temporary businesses in events like fairs or exhibitions.
Non-resident Taxable Persons:
Non-resident taxable persons are those who supply goods or services in India but don’t have a fixed place of business or residence in the country. This category covers foreign individuals, businesses, or organizations conducting transactions in India.
E-Commerce Operators:
These are individuals or entities that own, operate, or manage digital platforms or facilities for electronic commerce. In simpler terms, if someone is selling goods or services online, they are considered an e-commerce operator and are required to register for GST, regardless of their business turnover.
GST Registration
₹
2,000/-*
₹
Documents & Details Required For GST Registration :
- PAN of the Applicant
- Aadhaar Card
- Proof of Business Registration & Incorporation Certificate
- Identity & Address Proof of Promoter/ Director
- Passport Size Photographs
- Utility Bill of the Place of Business
- NOC from the Land Owner of Place of Business
- Bank Statement/ Cancelled Cheque
- Digital Signature Certificate(DSC)
- Letter of Authorization/ Board Resolution for Authorized Signatory
- Mobile No & Email Id
- Client is liable for all the information provided during the Registration of GST.
- Fees Should be paid according to conversation held between the Legal Parivar Team and Client.
GST Registration FAQ's
If your turnover crosses the specified threshold limits, it is mandatory for you to obtain GST registration.
Certainly!
For Indian Businesses (Proprietorship, LLP, Company, Trust, etc.):
PAN (Permanent Account Number) is a must for obtaining GST registration. If it’s a proprietorship, the proprietor’s PAN is used. For other legal entities like LLP, Company, or Trust, the entity must obtain PAN before applying for GST registration.
For Foreigners and Foreign Companies:
PAN is not mandatory for the GST registration of foreigners and foreign companies. Non-resident taxable persons (foreign businesses operating in India) will be issued a GSTIN (Goods and Services Tax Identification Number) with a fixed expiry date based on other provided documents that prove their existence.
Yes, a business can apply for any number of GST registrations within a state. The procedure of allocating multiple GST registrations only for different business verticals within a state has been removed for ease of business.
Any person or entity that crosses the aggregate turnover limit must obtain GST registration within 30 days of becoming liable to obtain GST registration. Delay or non-compliance can lead to a penalty of Rs. 10,000 and loss of input tax credit during the period of delay.
It is a wholly digital interface that eliminates the need for state boundary checks. It will facilitate faster movement of goods and improve the turnaround time of trucks thus reducing costs for the supplier.
It is mandatory to generate E Waybill in all cases wherein the value of consignment is more than Rs. 50,000. However, it is not necessary to generate one wherein the goods are being transported by a non- motorized conveyance or if they are being transported from the port, airport, air cargo complex, and land customs station for clearance by customs.
Any taxable person who transports any goods without the cover of specified documents (e-way bill is one of the specified documents) shall be liable to pay a penalty of Rs. 10,000 or the amount of tax sought to be evaded (whichever is higher).