GST Registration 2018-02-16T05:45:07+00:00

GST Registration

Register for GST online for Free* and stay ahead on GST Compliance!

GST is a tax registration mandatory for all businesses in India meeting ANY of these conditions:

  • Annual Sales greater than Rs. 20 Lakh
  • Making sales outside your own state
  • E-commerce Seller

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What is GST Registration?

GST is the biggest tax reform in India, tremendously improving ease of doing business and increasing the taxpayer base in India by bringing in millions of small businesses in India. By abolishing and subsuming multiple taxes into a single system, tax complexities would be reduced while tax base is increased substantially. Under the new GST regime, all entities involved in buying or selling goods or providing services or both are required to register for GST. Entities without GST registration would not be allowed to collect GST from a customer or claim input tax credit of GST paid or could be penalised. Further, registration under GST is mandatory once an entity crosses the minimum threshold turnover of starts a new business that is expected to cross the prescribed turnover.

As per the GST Council, entities in special category states with an annual turnover of Rs.10 lakhs and above would be required to register under GST. All other entities in rest of India would be required to register for GST if annual turnover exceeds Rs.20 lakhs. There are also various other criteria’s, that could make an entity liable for obtaining GST registration – irrespective of annual sales turnover. Entities required to register for GST as per regulations must file for GST application within 30 days from the date on which the entity became liable for registration under GST.

WWW.GST.GOV.IN is a government authorized portal for registration and obtaining GSTIN

Our expert at www.unfoldingtax.com will be happy to advise you to GST registration

Who all need GST Registration?

The registration in GST is PAN based and State specific. Supplier has to register in each such State or Union territory from where he effects supply if he fulfills any of the following conditions:

  • Having an annual aggregate turnover from all-India operations which is above the threshold limit of Rs. 20 Lakhs (Rs. 10 Lakhs for North-Eastern States).

  • Currently registered under any of the earlier indirect tax regimes (VAT, Excise Laws, Service Tax Laws) irrespective of the threshold limit.

  • Having branches in multiple states or multiple business verticals in one state.

  • Making any supply to other states.

  • Required to pay tax under Reverse Charge (In case your supplier is not registered under GST).

  • Required to deduct tax at source or an Input Service Distributor.

  • Agents of a supplier.

  • Supplying goods or services through E-commerce Operator.

  • E-commerce Operator / Aggregator who supplies goods or services under his brand name (e.g. Flipkart, Amazon, Ola).

  • Supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person.

Documents Required for Online GST Registration

Business related proof

  • Passport Size Photo
  • Partnership Deed/Registration Proof like COI
  • Copy of Bank Statement
  • Authorization Form

For Address Proof

  • Ownership Proof (Electricity Bill etc) – if property is owned.
  • Rent Agreement (if property is on rent)
  • NOC (Download format)

GST Registration Process

Frequently Asked Questions

Goods and Service tax is a combined versions of indirect taxes levied on the supply of both Goods as well as services. It accrues on the basis of place of consumption means place of supply. Hence it can also be termed as a destination based tax.
Registration under GST is a simple process. A registration form needs to be submitted online GST portal with requisite KYC documents, Bank proof, and place of business proof. Jurisdiction officer scrutinizes your documents online and if satisfactory, provides you with registration certificate and registration no., named as GSTIN.
Following categories of persons are required to get registered under GST

  • A business whose turnover in a financial year exceeds Rs 20 Lakhs ( For North eastern and Hill states it is Rs 10 Lakh in a financial year)
  • If someone who wishes to make interstate supply then the above threshold is not applicable, that person has to get registered under GST.
  • If someone is required to pay tax under RCM ( Reverse Charges Mechanism)
  • Input service distributor.
  • Every E-commerce operator.
All compliances as present needs to be submitted online through portal GST portal. However where circumstances require for physical submission then state wise GST departments are set up, one has to visit its jurisdiction GST officer for the same.
IGST, CGST & SGST these three are the basis by which GST is allocated state wise as well as in hands of central Government. In India is a federal country needs to levy collect taxes both at the end of the state as well as centre. CGST (Central Goods and Services Tax) and IGST (Integrated Central and Services Tax ) Will be collected by Central Government and SGST ( State Good and Services Tax) will be collected by state Government.
At present under GST four rates have been prescribed i.e. 5%, 12%, 18%, and 28%. Under GST rates are levied commodity wise/Services wise.
HSN (Commodity system of Nomenclature) referring to the unique code being allocated to every type of commodity as well as services.

  • Under GST Whose turnover is above 1.5 crores and below 5 crores shall use 2 digit HSN Code, whose turnover is 5 crores and above will use four digit HSN code.
  • Taxpayers whose turnover is below 1.5 crores are not required to mention HSN Code in their invoices.
  • For services it classification is Service Accounting Code ( SAC)
Under GST ( Goods and Services Tax ) import will be classified and treated as Integrated Good and Services supply and IGST will be levied on Imports done in the country.
Under GST exports are exempted from tax and considered as zero rates supplies. No tax is levied on exports done from India under GST regime. However, tax paid at time of purchase will be refunded to exporters.
Composition scheme as already applicable in current VAT Law and now migrated to GST regime also is basically meant for Small and medium entrepreneurs so as to facilitate them for complying with GST laws and regulations.

  • Under composition scheme one needs to submit summarized quarterly returns instead of monthly returns applicable for regular GST dealer.
A person whose turnover is below Rs 75 lakhs for a complete financial year and only supplying the goods not providing services can opt for the registration under composition scheme.

  • For services, the only opportunity is available for restaurant service providers who can opt for registration under composition scheme.
  • Tax rates, applicable for a person registered under composition scheme are for manufacturer 1%, 2.5 % for restraint sector and 0.5 for the person supplying goods.
  • However, once person registered under composition scheme under GST regime then he is not eligible for taking ITC (input tax credit under available on Purchases)
  • Reverse charge by it names implies – charge i.e. GST is payable reverse i.e. by buyer instead of Supplier.
  • In reverse charge mechanism, GST is payable by buyer if he purchased goods and/or services from unregistered Dealer
No, only in case of restaurant services composition scheme is applicable, for rest services one needs to get registered under normal course and the benefit of composition scheme is not available.
GST can be paid online via portal GST portal All three types of taxes i.e. CGST, IGST & SGST can be paid through the same portal.
  • CGST input tax can be set of against CGST and IGST, not against SGST
  • SGST input tax can be set of against SGST and IGST, not against CGST
  • IGST input tax can be set of against IGST as well CGST and SGST.
    So in case of payment of challan in cash form one has to take care that which type of tax payment needs to be done .i.e either SGST , CGST or IGST.