GST Registration

Get legally recognised as a supplier with GST registration online

GST Registration

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What is GST Registration?

The Goods and Service Tax is the biggest indirect tax reform which amalgamates all the other taxes into one single tax structure. Under GST Regime, the goods and services are now taxed under a single law being Goods and Service Tax Laws. The taxes are levied at a single rate. The collection is then bifurcated between both Central and State Government in name of CGST and SGST or IGST.

The registration under GST is mandatory for the business entities based on the criteria of turnover or activities. The GST registration in India is completely an online process. GST Registration affirms seamless flow of Input Tax Credit in addition to providing recognition as a registered supplier. Owing to its benefits, many dealers also obtain the voluntary registration under GST.

Benefits of GST Registration in India

Documents Required for GST Registration Online

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Structure of GSTIN

Goods and Services Taxpayer Identification Number (GSTIN) is a PAN-based 15 digit number assigned to taxpayers registered under GST

Register for GST in 3 Easy Steps

*Subject to Government processing time

Process for GST Registration online

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ParametersGST RegistrationImporter Exporter CodeProfessional Tax RegistrationShop & Establishments RegistrationMSME Registration
Applicable ToBusinesses exceeding a prescribed threshold for turnoverAll importers and exportersApplicability defers based on State ActApplicability defers based on State ActAll Micro, Small and Medium Enterprises
Registration CriteriaMandatoryMandatoryMandatoryMandatoryVoluntary
If turnover exceeds ₹ 20 Lakh or entity fall under specified category, registration is mandatoryAny business entity undertaking import/export for business purpose from IndiaA person earning income from salary or by practicing any profession has to pay the professional taxAll entities need to get registered under shop and establishments at the time of setting up their businessIt is not mandatory to register under MSME. Any business entity if wishes, can get registered under MSME
Regulatory bodyState and Central GovernmentCentral GovernmentState GovernmentMunicipal CorporationCentral Government
The tax is segregated into two parts – CGST (central) and SGST (state)The code is granted by Directorate General of foreign Trade, Central GovernmentThe tax is based on income slab-rates decided by state GovernmentGoverned by Municipal Corporation under whose jurisdiction the business place is situatedMSMEs comes under centrally based Ministry of Micro, Small and Medium Enterprises
Return FilingsYesNoYesNoNo
Annually, monthly or quarterly based on GSTR typeNo return are prescribed to file after registrationMonthly or yearly -based on professional tax liabilityNo returns are to be filed after this registrationNo returns are to be filed after this registration
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Frequently Asked Questions

Following are the general criteria of mandatory registration:

• If the total business turnover exceeds ₹ 20 Lakh in the concerned financial year (Threshold for the North-eastern States is ₹ 10 Lakh)
• Casual taxable person / Non-Resident taxable person
• Agents of a supplier & Input Service Distributor (ISD)
• Electronic Commerce Aggregator
• The person supplying through an E-commerce platform
In addition to the above, there are certain other criteria when registration is mandatory. Apart from compulsory registration, one can also apply for GST registration voluntarily.

The supplier of Goods and Services is required to apply for GST registration in the state from where the taxable goods or services are supplied, mentioning the place(s) of business. When the places of Business are situated in more than one state, application of GST shall be made from more than one place.

No, a person cannot apply for a single GST Registration. A person has to apply for separate GST Registration for every state from which he/she is carrying out the operations, whether under the same name or different. The same applies to a person having the same PAN and operating a business from different states.

Once the application is made for registration under Goods & Service Tax Act, the competent officer shall verify the application submitted and on his/her satisfaction, the officer issues the Certificate of Registration under GST in soft copy. The Certificate issued also mentions the GSTIN allotted to the applicant.

Following are the exclusions from the GST Registration:
• An agriculturist – for the purpose of agriculture
• Person exclusively supplying goods/ services not liable to tax or wholly exempted from Tax
• Services by any Court or Tribunal established under the law
• Services of funeral, burial, crematorium or mortuary, including transportation of the deceased
• Sale of land subject to Schedule 5 (ii)(b), the sale of a building
• Actionable claims, other than a lottery, betting, and gambling
• A person falling below the threshold exemption limit prescribed

The event of supply of Goods and/or Services i.e. transactions such as the sale, transfer, barter, exchange, license, rental, lease or disposal made, or agreed to be made for a consideration of taxable goods or services, is to be considered a taxable event under the GST Act.

Earliest of the following dates will be considered as a point of supply when the Central & State GST or Integrated GST shall be levied and payable:

• Date on which the taxable goods are removed for supply to the recipient (in case of moveable goods).
• Date on which the taxable goods are made available to the recipient (in case of immovable goods).
• Date of issue of invoice by the supplier.
• Date of receipt of payment by the recipient of the taxable goods or services.
• Date on which the recipient of the taxable goods or services shows the receipt of the goods in his books of account.

There is no government fees for GST registration.

Registered dealers shall be required to file the following returns:

• Monthly Return: Every registered taxable person shall be required to e-file a monthly return for inward and outward supplies of goods and/or services, input tax credit availed, tax payable, tax paid and other particulars within the due date prescribed for the respected month.

• Return for composition scheme: Dealers paying tax under the composition scheme shall have to file a return for each quarter or part, thereof, electronically within 18 days after the end of such quarter.

• TDS return: Every dealer who is required to deduct tax at source shall file a return electronically within 10 days after the end of the month in which the said deduction is made.

• Return for input service distributor: Every input service distributor shall file an e-return for every calendar month or part thereof, within the 13 days after the end of the particular month.

• First Return: Every registered taxable person paying the CGST/SGST on all intra-state supplies of goods and/or services shall have to file the first return from the date on which he/she became liable for registration till the end of the month in which the registration has been granted

• Annual return: An annual return will have to be filed for each financial year by every registered taxable person. This needs to be done on or before the 31st day of December, following the end of the particular financial year.

• Final return: Every registered taxable person who applies for a cancellation of his/her registration shall have to file a final return within 3 months of the date of cancellation or the date of cancellation order, whichever is later, in a prescribed form.

Every person registered under GST, whether mandatorily or voluntarily, shall file the requisite GST Returns in the manner prescribed and within the time limit prescribed for same.

Payment for the tax or for any penalty, fees, etc. shall be made via any of these payment modes:

• Internet Banking
• NEFT or RTGS

This amount shall be credited to the electronic cash ledger of the registered dealer.

Every e-commerce operator engaged in facilitating the supply of taxable goods/services shall collect the tax at source at the time of credit or at the time of payment, whichever is earlier.

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GST Registration

Get legally recognised as a supplier with GST registration online
Get Started