Online GST Registration in India

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GST Registration

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What is GST Registration?

The Goods and Service Tax is the biggest indirect tax reform which blends in 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.

Threshold Limit for Registration

The registration under GST is mandatory for the business entities based on the criteria of turnover or activities. The business dealing in goods and those providing service have to mandatorily apply for GST Registration if their aggregate turnover for a financial year exceeds Rs.40 Lakhs and Rs.20 Lakhs respectively. However, for business making supplies and providing services in the North Eastern States, the same is Rs. 20 lakhs and Rs. 10 lakhs respectively. Owing to its benefits, many dealers also obtain voluntary registration under GST.

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.

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

Apply for GST Number 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 prescribed threshold for turnoverAll importers and exportersA business where more than 20 employees are involvedEntities whose employee strength is more than 10All Micro, Small and Medium Enterprises
Registration CriteriaMandatoryMandatoryMandatoryMandatoryVoluntary
If turnover exceeds ₹ 40 Lakh/₹20 lakh for goods/service 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 for intra-state sales: CGST (central) and SGST (state)/UGST(in case of Union Territory). For inter-state sales: IGST is levied.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 ₹ 40 Lakh/₹20 Lakh in case of business of goods/providing service respectively in the concerned financial year (Threshold for North-eastern States is ₹ 20 Lakh/ ₹ 10 Lakh in case of business of goods/providing service respectively)
• Casual taxable person / Non-Resident taxable person
• Agents of a supplier & Input Service Distributor (ISD)
• Electronic Commerce Aggregator
• Person supplying through an E-commerce platform
In addition to 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 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 by an employee
• Services of funeral, burial, crematorium or mortuary, including transportation of the deceased
• Sale of land subject to Schedule 5 (ii)(b), sale of building
• Actionable claims, other than lottery, betting and gambling
• Person falling below 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.

The time of supply of goods shall be earlier of the following:
(a) Date of issuing an invoice by the supplier or;
(b) Last Date by which s/he is required to issue invoice as per the prescribed time period or;
(c) Date on which the supplier enters a payment in his/her books of account or;
(d) Date on which the payment is credited to his/her bank account
The time of supply of services shall be earliest of the following:
Case:1 Where an invoice is issued within the prescribed period
(a) Date of issue of invoice by supplier or;
(b) Date on which the supplier enters a payment in his/her books of account or;
(c) Date on which the payment is credited to his bank account
Case:2 Where an invoice is not issued within the prescribed period
(a) Date on which the service is provided or;
(b) Date on which the supplier enters a payment in his/her books of account or;
(c) Date on which the payment is credited to his/her bank account
In case of supplies of goods or services under reverse charge, the time of supply shall be earliest of the following:
(a) Date of receipt of goods (This applies only for supply of goods and not services) or;
(b) Date on which the payment is entered in the books of accounts of a recipient or;
(c) Date immediately following 30 days from the date of issue of invoice by the supplier.(In case of supply of service date immediately following 60 days from date of issue of invoice shall be considered)

There are 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 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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Call us at: 1800 313 4151 or Email us: support@legalwiz.in

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GST Registration

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