About GST Registration

Goods & Service Tax was introduced and notified on 01st Day of July, 2017 through the implementation of 101th Amendment of the Constitution of India. GST is applicable for Manufacturers, Traders, Service Providers, retailer, wholesaler and other service providers.

Goods and Service Tax (popularly known as GST) is the biggest tax reforms that has happened in Independent India and it has helped immensely the intent of the Government to ensure “Ease of Doing Business”. GST registration is mandatory for all entities involved in the buying or selling or providing of services in India after crossing a fixed threshold.

Goods & Service Tax (GST) is governed by GST Council which is an apex member committee to modify, reconcile or to procure any law or regulation based on the context of goods and services tax in India. The GST council is responsible for any revision or enactment of rule or any rate changes of the goods and services in India. It consists of following members:

  • Union Finance Minister (as chairperson)
  • Union Minister of States in charge of revenue or finance (as member)
  • The ministers of states in charge of finance or taxation or other ministers as nominated by each state’s government (as member)

On successful registration an identification number is being issued to all the entities which is known as Goods & Service Tax Identification Number (GSTIN).

GST Registration is an online process at www.gst.gov.in which involves submission of all the business details pertaining to the tax payer and scanned documents. Although the process is online, it requires due consideration of a Professional to go while getting GST Registration hassle free.

You can opt for Compliance Calendar LLP Goods and Services Tax (GST) Registration services where a GST Expert will assist you with end to end with GST Registration Process.

Features and Benefits of GST Registration

With the introduction of GST (Goods and Service Tax), it has eliminated multiple indirect taxes like Excise, Octroi, Sales tax, Service tax, CENVAT, Turnover tax etc. and has resulted in the elimination of double charging in the system for a common man.

Completely Online System

The application for GST Registration is completely online which has resulted in “Ease of Doing Business”. Any person willing to get GST Registration now does not have to run after the Govt. Offices which otherwise took much time and money expenses.

One Nation, One Taxation

GST has brought the concept of “one country one tax”. It will prevent unhealthy competition among states and will be beneficial to do inter-state business anywhere in India including Jammu & Kashmir. 17 indirect taxes have been replaced with a single tax. It helps in regularization of unorganized sector.

Reduction in Tax Evasion

Goods and Services Tax is a single tax structure which includes in itself various taxes to make the indirect taxation system efficient and effective with lesser chances of Corruption and Tax Evasion.

More Competitive Product

It will make manufacturing more competitive as GST will address the cascading effect of the tax, inter-state tax and high logistics cost. This will be very beneficial to the businessman as well as consumer and products coming in the market would be viable. Your business will be more competitive as compare to non-registered business, being Tax credit available for all tax payment made for purchases

Mandatory for E-commerce

If you are having an existing business and want expansion of business through E-Commerce, it is must to get GST Registration. Non-registered firms are not eligible to for business through popular E-Commerce websites like Flipkart, Amazon, Paytm etc.

Government Tender Participation

GSTIN is compulsory for participation in maximum Government tenders. In the absence of GST registration, your business will not be able to participate in the tenders.

Eligibility

Every Business and profession related to any activity whether Purchase, Sale, Import, Export, Trade or Service are eligible for GST Registration.

If your business turnover exceeds Rs. 40 lakhs (Rs 10 lakhs for North-East states, J&K, Himachal Pradesh, and Uttarakhand), the business needs to register under the GST Regime. For service sector, it continues to be Rs. 20 lakhs.

Earlier the threshold of Rs. 40 lakhs used to be Rs. 20 lakhs when GST came into role in India from July 1, 2017. CBIC notified the increase in threshold turnover from Rs 20 lakhs to Rs 40 lakhs. The notification has come into effect from April 1, 2019.

Goods and Services Tax is a consolidated indirect tax policy that encompasses VAT, CST, Service Tax, Central Excise duty, Entertainment Tax, etc. and is valid all over India with effect from July 1, 2017

For certain business types, registration under GST Law is compulsory:

  • 1. Persons making any inter-State taxable supply
  • 2. Casual taxable persons making taxable supply
  • 3. Persons who are required to pay tax under reverse charge
  • 4. Person who are required to pay tax under sub-section (5) of section 9
  • 5. Non-resident taxable persons making taxable supply
  • 6. Persons who are required to deduct tax under section 51, whether or not separately registered under this Act
  • 7. Persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise
  • 8. Input Service Distributor, whether or not separately registered under this Act
  • 9. Persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52
  • 10. Every electronic commerce operator
  • 11. Every person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person
  • 12. Such other person or class of persons as may be notified by the Government on the recommendations of the Council

If the organization carries on its business operations without GSTIN, the business will be under default and it will cause an offence under GST Regime and heavy penalties will apply.

Documentation

The following documents are generally required along with business information depending on the sales and/or services rendered by the Business Entity:

  • PAN of the Applicant or Business
  • Aadhaar Card of Proprietor/Partner/Director
  • Proof of business registration or Incorporation certificate
  • Identity and Address proof with Photographs
  • Address proof of the place of business
  • Bank Account Statement/Cancelled Cheque
  • Digital Signature Certificate
  • Letter of Authorization/Board Resolution for Authorized Signatory

Below are Specific Documents Required Depending on the Entity Type

For Company:

  • Copy of PAN Card
  • Copy of Certificate of Incorporation
  • Copy of PAN and Aadhaar of every Director
  • Copy of Address Proof
    • Rent Agreement/Title Deed
    • Electricity Bill/ Municipality Receipt etc
    • No objection certificate from Owner of the premises
  • Digital Signature Certificate of any one director
  • Description of Business activity
  • Mobile Number and Email Id of company
  • Mobile Number and Email Id of every Director
  • Photograph of every Director

For Partnership Firm

  • Copy of PAN Card
  • Copy of Partnership Agreement
  • Copy of PAN and Aadhaar of every partner
  • Copy of Address Proof
    • Rent Agreement/Title Deed
    • Electricity Bill/ Municipality Receipt etc
    • No objection certificate from Owner of the premises
  • Description of Business activity
  • Mobile Number and Email Id of Firm
  • Mobile Number and Email Id of every Partner
  • Photograph of every Partner

For Proprietorship Firm

  • Copy of PAN Card and Aadhaar of Proprietor
  • Copy of Address Proof
    • Rent Agreement/Title Deed
    • Electricity Bill/ Municipality Receipt etc
    • No objection certificate from Owner of the premises
  • Description of Business activity
  • Mobile Number and Email Id of Proprietor
  • Photograph of every Proprietor

Procedures

GST Application is completely an online process at www.gst.gov.in. However, it can be summed up in below 4 steps:

  • Arrangements of all documents as mentioned above
  • Authorisation to Compliance Calendar or its representative to file the Registration form
  • Filing of Application form for Registration
  • Obtaining certificate of Registration of GST

Let us Know in Detail

After receiving the Documents and required information depending on the type of sales and/or services, the GST Application Process starts on the GST Portal. We will file your application online and provide you ARN number immediately. Once the GST application and the attached supporting documents are verified by the backend Officer of the GST Portal, GSTIN and GST Certificate is generated which is sent to you by CCL Team.

Download

This section is to help you download some important documents that will help you to move GST Application Faster.

  • Details Required for GST Application
  • Letter of Authorization
  • Board Resolution for GST
  • GST Invoice Formats

Frequently Asked Questions

We have compiled all the Frequently Asked Questions already. Check out the same and if you have any questions, feel free to contact us at info@ccoffice.in or 9988424211 through call or WhatsApp.

GST Registration is completely an online process at www.gst.gov.in and you can do the same yourself if you have the knowledge about it. However, it is recommended to consult a professional who can help you in entire process of obtaining GST Registration. Know that if your details and documents are found inconsistent, the application will get rejected.

Selecting the right jurisdiction is the first most important task while applying for GSTIN. You can use this link https://cbic-gst.gov.in/know-your-jurisdiction.html to locate your right jurisdiction or get in touch with CCL Team to help you file your GST Application.

Thankfully Yes! You can find answers to all your general queries regarding new GST Registration at https://cbic-gst.gov.in/faqs-user-manual-new-gst-registration.html

Provisional GSTIN (PID) should be converted into final GSTIN within 90 days. Yes, provisional GSTIN can be used till final GSTIN is issued. PID & final GSTIN would be same.

An unregistered person has 30 days to complete its registration formalities from its date of liability to obtain registration.

You would be able to apply for new registration at the GST Portal www.gst.gov.in

No. The supplier would be liable to obtain registration in case of inter-State supplies irrespective of his turnover.

If exclusively making supplies of Nil rated supplies, registration is not compulsory. Kindly refer section 23 of CGST Act.

You can supply goods or services or both on bill of supply without mentioning GSTIN and/or ARN. On receipt of GSTIN, you will need to issue revised invoice mentioning GSTIN. You are required to reflect this supply in your return and also pay tax thereon.

We are the market experts in registration and compliance. We can help you with end to end services in GST Registration. It is a legal process so it is prudent to assign the work to a professionally managed firm.

Not to worry at all! Someone from our experienced team will resolve all your queries. Our GST Experts will help you to give you the best advice without any consultancy fees. Get in touch with us. Write to us at info@ccoffice.in or WhatsApp/Call us +91 9988424211.

Get A Quote

If you have decided to proceed further for GST Registration or have any queries, you can let us know and get in touch with us through below fields and let CCL Team get back to you within 24 hours.

Compliance Calendar LLP has a team of GST Professionals who can help you in GST Registration as well as its regular compliance. Talk to us to know how we can be partner in your business growth and work in synergy.