GST Registration in Bikaner

LUT for GST-Registered Exporters

Businesses in Bikaner that export goods or services or make supplies to Special Economic Zone units may submit a Letter of Undertaking under GST. LUT enables eligible exporters to make zero-rated supplies without paying IGST upfront, subject to the applicable conditions.

An LUT is a declaration submitted by the exporter confirming that the prescribed GST requirements will be fulfilled while exporting goods or services without payment of integrated tax. It helps exporters avoid blocking working capital by paying IGST first and subsequently applying for a refund.

Exporters must hold a valid GST Registration before filing LUT. The eligibility to furnish LUT is subject to the conditions prescribed under GST law. Businesses that do not satisfy the applicable conditions may be required to furnish a bond or follow another prescribed procedure.

Filing an LUT offers several benefits. It enables eligible exporters to undertake zero-rated supplies without upfront payment of IGST, reduces the need to file refund applications for tax paid on exports and supports better cash-flow management.

The applicant should generally keep the GSTIN, business details, authorised signatory details, details of the previous LUT, where applicable, and the declarations required in Form GST RFD-11 ready.

To furnish an LUT, the exporter must log in to the GST Portal and navigate to Services > User Services > Furnish Letter of Undertaking. The appropriate financial year must be selected, after which the required declarations and witness details should be entered. The application is submitted electronically using DSC or EVC, as applicable.

LUT is furnished in Form GST RFD-11 and must generally be filed for every financial year. Businesses obtaining GST Registration during the year can furnish LUT before commencing exports without payment of IGST.

If the LUT is not furnished or its conditions are violated, the exporter may be required to pay the applicable tax with interest and complete additional compliance. Therefore, exporters in Bikaner should ensure that LUT is filed correctly and renewed for every relevant financial year.

ISD GST Registration

Input Service Distributor Registration is relevant for businesses having multiple GST registrations under the same PAN and receiving common input-service invoices at a central or head office.

For example, a business may have its head office in Bikaner and branches in Jaipur, Delhi, Mumbai or other locations. The Bikaner office may receive invoices for legal services, accounting services, software subscriptions, consultancy, advertising, audit services or other common input services used by multiple branches.

The ISD mechanism allows the head office to distribute eligible input tax credit relating to such input services among the concerned branches. The credit must be distributed according to the manner and conditions prescribed under GST law.

From 1 April 2025, an office receiving input-service invoices for or on behalf of distinct persons is required to obtain ISD Registration and distribute the relevant input tax credit through the prescribed ISD mechanism. The amended provisions also cover specified reverse-charge input-service invoices.

For ISD Registration in Bikaner, the business may be required to provide its PAN, constitution documents, existing GST details, principal place of business proof, authorised signatory documents, photograph and authorisation.

The application is submitted through the GST Portal by selecting Input Service Distributor as the appropriate registration category. The application must be completed with the required details and authenticated using DSC or EVC, as applicable.

After obtaining ISD Registration, the Bikaner head office must distribute eligible credit to the respective recipient branches. Credit attributable to one branch should be distributed to that branch. Where a common service benefits multiple branches, credit is generally apportioned among them according to the prescribed turnover-based method.

An ISD must furnish its monthly return in Form GSTR-6. The credit available for distribution during a month must be distributed and reported according to the applicable rules.

Proper ISD compliance helps businesses avoid incorrect credit allocation, GST mismatches and disputes regarding the utilisation of input tax credit.

Who Needs to Register for GST?

GST Registration may be mandatory based on aggregate turnover, business activity, place of supply or the category of taxable person. For service providers operating from Bikaner, the general registration threshold is ?20 lakh in aggregate annual turnover, subject to the provisions of the GST law. For persons engaged exclusively in the supply of goods, the threshold may be ?40 lakh, subject to eligibility conditions and exclusions. Notification No. 10/2019–Central Tax provides the higher threshold exemption for eligible persons engaged exclusively in the supply of goods.

Aggregate turnover is calculated on an all-India PAN basis. Therefore, where a person operates businesses from more than one state under the same PAN, turnover from all registrations and business locations must generally be considered while checking the threshold.

In addition to turnover-based registration, GST Registration may be compulsory for specified categories, including:

1. Casual taxable persons making taxable supplies
2. Non-resident taxable persons
3. Persons liable to pay tax under reverse charge in prescribed cases
4. Input Service Distributors
5. Persons required to deduct or collect tax under GST
6. E-commerce operators required to collect tax at source
7. Agents making taxable supplies on behalf of other taxable persons
8. Persons falling under other categories notified under GST law

Interstate suppliers and suppliers using e-commerce platforms must examine the specific exemptions and notifications applicable to their business. Registration is not automatically mandatory in every case merely because a supply is interstate or made through an e-commerce platform.

A business below the mandatory registration threshold may also apply voluntarily. Once voluntary registration is obtained, the person is generally treated as a registered taxable person and must comply with invoicing, tax payment and return-filing requirements.

Voluntary GST Registration can be useful for businesses that want to claim eligible input tax credit, work with GST-registered corporate clients, participate in formal supply chains or improve their business credibility.

Composition Scheme Under GST

The Composition Scheme is a simplified taxation mechanism for eligible small businesses. It allows qualifying taxpayers to pay tax at prescribed rates based on turnover and follow comparatively simplified compliance requirements.

Eligible manufacturers, traders and restaurant businesses may opt for the regular Composition Scheme if their aggregate turnover remains within the prescribed limit. The general turnover limit has been increased to ?1.5 crore, subject to applicable state-specific and statutory conditions.

A separate concessional scheme is available for eligible suppliers of services and mixed suppliers having turnover up to ?50 lakh, subject to the prescribed conditions.

A business operating multiple units under the same PAN cannot ordinarily place only one unit under the Composition Scheme while keeping another unit under the regular scheme. The option generally applies collectively to all GST registrations held under the same PAN.

Certain persons are not eligible for the scheme. These may include manufacturers of notified goods, non-resident taxable persons, casual taxable persons and persons making supplies that are not permitted under the relevant composition provisions.

A composition taxpayer cannot collect GST separately from customers and cannot claim input tax credit. Instead of a tax invoice, the taxpayer must issue a Bill of Supply containing the required declaration.

Eligible existing taxpayers ordinarily exercise the option by filing the prescribed intimation before the beginning of the financial year. A new applicant may choose the relevant option while completing the registration application, subject to eligibility.

Composition taxpayers must pay tax and furnish the applicable statements and returns within the prescribed timelines. Failure to file returns or pay tax may attract late fees, interest and other consequences.

The Composition Scheme may be suitable for small local businesses in Bikaner that primarily deal with end consumers and have limited input tax credit requirements. However, it may not be appropriate for businesses planning rapid expansion, substantial B2B operations or activities that require regular input tax credit.

Components of GST: CGST, SGST and IGST

GST is broadly divided into CGST, SGST and IGST.

CGST is collected by the Central Government on intra-state supplies. When a supplier in Bikaner makes a taxable supply to a customer located within Rajasthan and the place of supply is also in Rajasthan, CGST is generally charged along with Rajasthan SGST.

Rajasthan SGST is collected by the State Government on an intra-state supply made within Rajasthan. For example, if a transaction attracts GST at 18%, the tax may generally be divided into 9% CGST and 9% Rajasthan SGST. IGST is generally charged on interstate supplies, imports and specified cross-border transactions.

If a trader in Bikaner supplies goods to a customer in Delhi, Gujarat, Maharashtra or Karnataka, IGST may be applicable. Similarly, where a service provider in Bikaner supplies services to a recipient located outside Rajasthan, the tax treatment will depend on the applicable place-of-supply provisions.

Understanding whether a supply is intra-state or interstate is important because charging the wrong type of GST can result in tax adjustments, interest implications and additional compliance.

Turnover Limit for GST Registration

The turnover threshold for GST Registration depends on the nature of supply and the applicable statutory conditions.

For service providers in Bikaner, GST Registration is generally required when aggregate turnover exceeds ?20 lakh during a financial year, unless a compulsory registration provision applies earlier.

For businesses engaged exclusively in supplying goods, the threshold may be ?40 lakh, provided the person satisfies all prescribed conditions. The higher threshold is not automatically available where the business also provides services, deals in excluded notified goods or falls under a compulsory registration category.

Businesses dealing in notified goods, including specified categories of ice cream, pan masala and tobacco products, must carefully examine whether the general benefit or composition option is available.

A Bikaner business below the applicable threshold may obtain voluntary GST Registration. Voluntary registration may allow it to claim eligible input tax credit, issue GST invoices and participate more easily in B2B transactions.

Businesses should monitor aggregate turnover on an all-India basis instead of considering only the revenue earned from Bikaner.

Documents Required for GST Registration

The documents required depend on whether the applicant is a sole proprietor, partnership firm, LLP, HUF, company, trust, society or another entity.

All documents should be clear, valid and consistent with the information entered in the application. The address proof should correspond to the principal place of business declared in Bikaner.

1. Sole Proprietor or Individual

A sole proprietor may generally require:

PAN Card of the Proprietor: The GST Registration is linked to the proprietor’s PAN.

Aadhaar Card: Aadhaar may be used for authentication and identity verification.

Photograph: A recent photograph of the proprietor should be uploaded in the prescribed format.

Business Address Proof: This may include an electricity bill, property tax receipt, municipal document, ownership proof, rent agreement or consent letter, depending on the nature of possession.

Rent Agreement and NOC: If the business premises are rented or used with the owner’s permission, a rent agreement or consent letter may be required along with ownership or utility proof.

Bank Details: Bank account proof may be provided during or after registration within the applicable timeline, as required on the GST Portal.

2. Partnership Firm or LLP

A partnership firm or LLP may generally require:

• PAN Card of the partnership firm or LLP
• Partnership Deed or LLP Agreement
• Certificate of Incorporation in the case of an LLP
• PAN and Aadhaar of partners and authorised signatory
• Photographs of partners and authorised signatory
• Authorisation letter or resolution appointing the authorised signatory
• Principal place of business proof in Bikaner
• Rent agreement, consent letter or NOC, where applicable
• Utility bill or ownership document
• Bank account proof, where required

3. Hindu Undivided Family

An HUF may generally require:

• PAN Card of the HUF
• PAN and Aadhaar of the Karta
• Photograph of the Karta
• Business address proof
• Rent agreement or ownership documents
• Bank account proof, where applicable

The Karta ordinarily acts as the authorised signatory for GST-related matters.

4. Company

A private limited company, public limited company or One Person Company may generally require:

• PAN Card of the company
• Certificate of Incorporation
• Memorandum of Association
• Articles of Association
• PAN and Aadhaar of the authorised signatory
• Details and identity documents of directors
• Photographs of directors or promoters, as required
• Board Resolution or authorisation letter
• Registered or principal business address proof in Bikaner
• Rent agreement, NOC or consent letter, where applicable
• Utility bill, ownership proof or property tax document
• Bank account details, where applicable

The name, address, PAN and other particulars entered in the GST application should match the supporting documents. Differences in spelling, address or constitution details may result in a clarification notice.

GST Registration Process

The GST Registration application is submitted electronically in Form GST REG-01.

GST Registration for New Applicants

Step 1: Access the GST Portal

Visit the official GST Portal and select the option for new registration.

Step 2: Complete Part A of Form GST REG-01

The applicant must provide:

• Legal name as per PAN
• PAN of the applicant
• Email address
• Mobile number
• State or union territory

A Bikaner-based applicant should select Rajasthan as the state where registration is sought.

Step 3: Complete OTP Verification

Separate OTPs are sent to the registered mobile number and email address. After successful verification, a Temporary Reference Number is generated.

Step 4: Complete Part B of Form GST REG-01

Using the TRN, the applicant must complete the remaining sections, including:

• Business constitution
• Trade name
• Promoter or partner details
• Principal place of business in Bikaner
• Additional places of business
• Goods and services supplied
• Authorised signatory details
• Existing registrations, where applicable
• Supporting documents

Step 5: Complete Aadhaar Authentication or Verification

The applicant may be required to complete Aadhaar authentication. Depending on risk parameters and applicable portal requirements, biometric authentication, document verification or physical verification of the premises may also be required.

Step 6: Submit the Application

The application must be authenticated using DSC, EVC or another permitted method, depending on the constitution of the applicant.

After successful submission, an Application Reference Number is generated. An acknowledgement is issued electronically after the complete application is submitted.

Fresh registration is made electronically through Form GST REG-01. Where the information and documents are in order, registration is processed according to the timelines prescribed under the GST rules.

Step 7: Clarification in Form GST REG-03

If the proper officer requires clarification or additional documents, a notice may be issued in Form GST REG-03.

The applicant must respond in Form GST REG-04 within the prescribed period. The reply should directly address every discrepancy and include clear supporting documents.

Step 8: Rejection in Form GST REG-05

If the application remains incomplete, the reply is unsatisfactory or the applicant is found ineligible, the officer may reject the application through Form GST REG-05.

Step 9: Grant of Registration in Form GST REG-06

After successful verification, the GST Registration Certificate is issued electronically in Form GST REG-06. The certificate contains the GSTIN and can be downloaded from the GST Portal.

GST Migration for Dealers Registered Under Earlier Laws

When GST was introduced, businesses registered under VAT, Service Tax, Central Excise and other pre-GST laws were migrated to the GST system through provisional registration.

This was a transitional process relevant mainly to taxpayers existing at the time GST was implemented. It is not the normal registration process for a new business applying in Bikaner today.

During migration, eligible taxpayers received provisional IDs, completed enrolment and were issued provisional certificates in Form GST REG-25. Final registration was granted after verification of the required information. The migration rules generally provided one provisional registration per PAN in a state, subject to the applicable provisions.

Filing GST Returns in Bikaner

Once GST Registration is obtained, the taxpayer must comply with the applicable return-filing requirements.

GST returns contain details of outward supplies, inward supplies, tax liability, input tax credit and tax payments. The applicable form and filing frequency depend on the taxpayer category, turnover, scheme and nature of transactions.

Common GST returns include:

• GSTR-1: Details of outward supplies
• GSTR-3B: Summary return and tax payment
• GSTR-4: Applicable annual return for composition taxpayers
• GSTR-6: Monthly return for Input Service Distributors
• GSTR-9: Annual return, where applicable
• GSTR-10: Final return after cancellation, where applicable

Even where a registered taxpayer has no business transaction during a tax period, a NIL return may still be required.

Failure to file GST returns can lead to late fees, interest, restrictions on return filing, suspension of registration and disruption in input tax credit for customers.

Maintaining accurate books, reconciling purchase data and filing returns within time helps Bikaner businesses maintain a proper GST compliance record.

GST Late Fees

GST late fees apply when a registered taxpayer fails to furnish the applicable return by the due date. The amount depends on the type of return, the period involved, whether the return is NIL and the limits prescribed through applicable notifications.

Late Fee for GSTR-3B

GSTR-3B is the summary return used to declare tax liability and input tax credit. Delay in filing may attract late fees. Interest may also apply where tax remains unpaid beyond the due date.

Late Fee for GSTR-1

GSTR-1 reports outward supplies. Delayed filing can affect the availability of invoice details to customers and may interfere with the customer’s input tax credit reconciliation.

Late Filing of GSTR-9

Where the annual return is applicable, failure to file it within the prescribed timeline may attract late fees subject to the relevant statutory limits and notifications.

Late Fee for GSTR-10

GSTR-10 is the final return required after cancellation or surrender of GST Registration in applicable cases. Delayed filing may result in late fees and notices from the GST Department.

Interest on Delayed Tax Payment

Interest is separate from late fees. It may be payable where GST liability is not discharged within the prescribed period.

General Consequences

Missing GST deadlines may result in:

• Late fees and interest
• Restriction on filing subsequent returns
• Suspension or cancellation of GST Registration
• Notices from the GST Department
• Disruption in e-way bill or other portal facilities
• Input tax credit problems for customers
• Adverse impact on vendor and customer relationships

Businesses in Bikaner should maintain a proper GST compliance calendar and regularly reconcile their sales, purchase and input tax credit records.