GST Registration

Goods and Services Tax (GST) is a comprehensive, multi-stage, destination-based indirect tax levied on the supply of goods and services across India. Introduced on 1st July 2017, GST replaced multiple indirect taxes such as VAT, Service Tax, Excise Duty and others, creating a unified "One Nation, One Tax" system. GST registration is mandatory for businesses whose aggregate annual turnover exceeds the prescribed threshold (₹40 lakh for goods and ₹20 lakh for services, with lower limits for special category states), as well as for certain categories of suppliers irrespective of turnover. On successful registration, a business receives a unique 15-digit Goods and Services Tax Identification Number (GSTIN), enabling it to collect tax, claim Input Tax Credit and operate as a legally compliant supplier.

Why Choose GST Registration?

Legal Recognition: Recognised as a legitimate supplier of goods and services
Input Tax Credit: Claim credit of GST paid on purchases and reduce tax liability
Interstate Sales: Carry out interstate trade without restrictions
E-Commerce Selling: Mandatory to sell on platforms like Amazon, Flipkart and Meesho
Business Credibility: Builds trust with customers, vendors and financial institutions
Avoid Penalties: Stay compliant and avoid heavy penalties for non-registration
Government Tenders: GSTIN is required to apply for most government tenders
Composition Scheme: Small businesses can opt for lower, fixed-rate taxation
Competitive Edge: Compete with larger, registered businesses on equal footing
Easy Loans: GST returns help establish turnover for business loans

Importance of GST Registration

Legal Compliance: Mandatory for eligible businesses under the GST Act
Tax Credit Flow: Enables seamless flow of Input Tax Credit across the supply chain
Unified Taxation: Replaces multiple indirect taxes with a single tax
Pan-India Trade: Facilitates smooth interstate movement and sale of goods
Transparency: Brings transparency and accountability to business transactions
E-Commerce Access: Essential for selling through online marketplaces
Economic Growth: Widens the tax base and supports the formal economy
Customer Trust: A valid GSTIN reassures customers and business partners

Types of GST

CGST (Central GST): Collected by the Central Government on intra-state supplies
SGST (State GST): Collected by the State Government on intra-state supplies
IGST (Integrated GST): Collected by the Central Government on inter-state supplies and imports
UTGST (Union Territory GST): Collected on supplies within Union Territories

Who Needs GST Registration?

Businesses with aggregate turnover above ₹40 lakh (goods) or ₹20 lakh (services)
Businesses making inter-state supplies of goods
E-commerce operators and sellers supplying through online platforms
Casual taxable persons supplying goods/services occasionally
Non-resident taxable persons
Persons liable to pay tax under the reverse charge mechanism
Input Service Distributors (ISD)
Agents supplying on behalf of other taxable persons
Persons required to deduct TDS / collect TCS under GST
Businesses opting for voluntary registration to claim Input Tax Credit

Documents Required for GST Registration

PAN Card of the applicant / business entity
Aadhaar Card of the proprietor / partners / directors
Proof of business registration or Incorporation Certificate
Identity and address proof of promoters / directors with photographs
Address proof of the principal place of business (electricity bill / rent agreement / NOC)
Bank account details (cancelled cheque / bank statement / passbook copy)
Digital Signature Certificate (DSC) for companies and LLPs
Authorisation letter / board resolution for the authorised signatory
Partnership deed (in case of a partnership firm)

Our GST Registration Process

Consultation: Understand your business and confirm registration applicability
Part A Filing: Submit PAN, mobile and email on the GST portal to generate the TRN
Part B Filing: Fill in business details, promoter details and place of business
Document Upload: Upload the required documents and authorised signatory details
Aadhaar Authentication: Complete Aadhaar e-KYC authentication
ARN Generation: Receive the Application Reference Number (ARN) for tracking
Officer Verification: The GST officer verifies the application and documents
GSTIN & Certificate: Receive your GSTIN and GST certificate (Form GST REG-06)

Types of GST Registration

Regular Taxpayer: For most businesses crossing the turnover threshold
Composition Scheme: For small taxpayers paying tax at a fixed lower rate
Casual Taxable Person: For occasional / seasonal businesses
Non-Resident Taxable Person: For foreign suppliers without a fixed place in India
Input Service Distributor (ISD): For distributing Input Tax Credit within an organisation
E-Commerce Operator: For online marketplace platforms
TDS / TCS Deductor: For entities deducting/collecting tax at source
SEZ Unit / Developer: For special economic zone units and developers

GST Compliance & Return Filing

GSTR-1: Details of outward supplies (monthly / quarterly)
GSTR-3B: Monthly summary return with tax payment
GSTR-4: Annual return for composition scheme taxpayers
GSTR-9: Annual return for regular taxpayers
Tax Invoices: Issue proper GST-compliant tax invoices
E-Way Bills: Generate e-way bills for movement of goods above the threshold
Record Keeping: Maintain books of accounts and records as prescribed
ITC Reconciliation: Reconcile Input Tax Credit with GSTR-2B regularly

Important Points to Note

15-Digit GSTIN: Each registration gets a unique PAN-based 15-digit GSTIN
Threshold Limits: ₹40 lakh for goods and ₹20 lakh for services (lower for special category states)
Composition Limit: Available for turnover up to ₹1.5 crore (₹75 lakh for some states)
Aadhaar Authentication: Speeds up approval, usually within 7 working days
State-Wise Registration: Separate registration required for each state of operation
Penalty for Non-Registration: 10% of tax due (minimum ₹10,000), and 100% in case of deliberate evasion
Display of GSTIN: GSTIN must be displayed at the place of business

Regular Scheme vs Composition Scheme

Aspect	Regular Scheme	Composition Scheme
Turnover Limit	No upper limit	Up to ₹1.5 crore
Tax Rate	Standard GST rates (5%-28%)	Fixed lower rate (1%-6%)
Input Tax Credit	Can claim ITC	Cannot claim ITC
Tax Invoice	Issues tax invoice	Issues bill of supply
Inter-State Sales	Allowed	Not allowed
Return Filing	Monthly / quarterly returns	Quarterly payment, annual return
Compliance	Higher compliance	Simplified compliance
Best Suited For	Medium & large businesses	Small businesses & traders

Frequently Asked Questions (FAQ)

Q1: What is the turnover limit for GST registration?

The turnover limit is ₹40 lakh for goods and ₹20 lakh for services in most states. For special category states, the limit is ₹10 lakh for goods and ₹20 lakh for services.

Q2: Is GST registration mandatory for small businesses?

GST registration is mandatory only if your turnover exceeds the threshold limit. However, voluntary registration is recommended to claim Input Tax Credit and for interstate sales.

Q3: What is the difference between CGST, SGST, and IGST?

CGST and SGST are collected by Central and State governments respectively for intra-state supplies. IGST is collected by the Central government for inter-state supplies and imports.

Q4: What is Input Tax Credit (ITC) and how does it work?

ITC allows you to claim credit for GST paid on purchases and use it to offset your GST liability on sales. This prevents cascading effect of taxation.

Q5: Can I register for GST voluntarily even if below turnover limit?

Yes, you can voluntarily register for GST even if your turnover is below the threshold limit. This is beneficial for claiming ITC and interstate sales.

Q6: What is the Composition Scheme and who can opt for it?

Composition Scheme is a simplified taxation scheme with lower tax rates (1%-6%) for small businesses with turnover up to ₹1.5 crore. However, they cannot claim ITC or do interstate sales.

Q7: How long does it take to get GST registration?

With Aadhaar authentication, GST registration typically takes 7-10 working days. Without Aadhaar authentication, it may take 15-20 working days.

Q8: What are the GST return filing requirements?

Regular taxpayers need to file GSTR-1 (outward supplies) and GSTR-3B (summary return) monthly or quarterly. Annual return GSTR-9 is also required. Composition taxpayers file quarterly returns.

Q9: Is separate GST registration required for each state?

Yes, if you operate in multiple states, you need separate GST registration for each state where you have a place of business.

Q10: What is the penalty for not registering for GST when required?

The penalty for non-registration is 10% of the tax due (minimum ₹10,000). In case of deliberate tax evasion, the penalty can be 100% of the tax due.

Ready to Get Your GST Registration?

Call: 022-69718630

022 69718630

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