GST registration in India
@ ₹ 1,499/-
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GST Registration Pricing
- Basic overview
- Turnover Limit
- Procedure
- Documents Required
GST: Basic overview
The Goods and Services Tax (GST) is a tax on goods and services consumed in India. GST is an indirect tax that has replaced many other indirect taxes in India, such as excise duty, VAT, and services tax. GST has been in force from 1st July, 2017 based on the Goods and Service Tax Act passed by the Indian Parliament on March 29, 2017. A ‘taxable person’ under the GST Act is someone who conducts business in India and is registered or needs to be registered under the GST Act. A taxable person can be an individual, HUF, company, firm, LLP, an AOP/ BOI, any corporation or Government company, body corporate incorporated under the laws of a foreign country, co-operative societies, local authorities, governments, trusts, or artificial juridical persons.
Types of GST Registration
There are various types of GST registration like regular, casual taxable persons, non-resident taxable persons and eCommerce operators. Casual taxable persons, non-resident taxable persons and eCommerce operators are required to obtain GST registration irrespective of turnover limit.
Casual Taxable Persons: The GST Act defines as a casual taxable person as a person who occasionally supplies goods or services in a State or a Union territory where the entity has no fixed place of business. Hence, persons running temporary businesses in fairs or exhibitions or seasonal businesses would fall under casual taxable person under GST.
Non-resident Taxable Persons: Non-resident taxable person (NRI) under GST is any person or business or not-for-profit supplying goods or services but have no fixed place of business or residence in India. Thus, any foreign person or foreign business or organisation supplying goods or services to India would be a non-resident taxable person – requiring compliance with all GST regulations in India.
E-Commerce Operators: Electronic commerce operator is every person who, owns, operates or manages digital or electronic facility or platform for electronic commerce. Thus, any person selling through the internet can be termed as an eCommerce Operator requiring GST registration irrespective of business turnover.
Turnover Limit for GST Registration
GST registration can be obtained voluntarily by any person or entity irrespective of turnover. GST registration becomes mandatory if a person or entity sells goods or services beyond a certain turnover.
Service Providers: Any person or entity who provides service of more than Rs.20 lakhs in aggregate turnover in a year is required to obtain GST registration. In special category states, the GST turnover limit for service providers has been fixed at Rs.10 lakhs.
Goods Suppliers: As per notification No.10/2019 any person who is engaged in the exclusive supply of goods whose aggregate turnover crosses Rs.40 lakhs in a year is required to obtain GST registration. To be eligible for the Rs.40 lakhs turnover limit, the supplier must satisfy the following conditions:
If the above conditions are not met, the supplier of goods would be required to obtain GST registration when the turnover crosses Rs.20 lakhs and Rs.10 lakhs in special category states.
Special Category States: Under GST, the following are listed as special category states – Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand.
Aggregate Turnover: Aggregate turnover = (Taxable supplies + Exempt Supplies + Exports + Inter-State Supplies) – (Taxes + Value of Inward Supplies + Value of Supplies Taxable under Reverse Charge + Value of Non-Taxable Supplies).
Aggregate turnover is calculated based on the PAN. Hence, even if one person has multiple places of business, it must be summed to arrive at the aggregate turnover.
Procedure for GST Registration Process in India
To successfully finish the GST registration, process every taxpayer must follow the requisite process. The procedure for GST Registration is mentioned below.
- Step – 1
The very first step for GST Registration is to fill the online application, and for the same, the taxpayer shall visit the GST portal www.gst.gov.in.Also, the taxpayer (Applicant) needs to create a username and password in the portal.
- Step-2
The Applicant need to click the link on the GST portal, and click on to the ‘New User Login’. By clicking on ‘New User Login’ accept the window on the displayed declaration form and press ‘Continue’ to register yourself for GST Registration.
- Step – 3
The applicant is required to Select ‘New Registration’ and Login to start the GST registration procedure.
- Step – 4
The applicant shall fill the required details asked on the GST portal:-
• Select ‘Taxpayer’ under the drop-down menu.
• Select the respective state and district.
• Enter the details of the business (Name and PAN card).
• Provide the email ID and mobile number (that must be active as OTPs will be sent on the details) in the respective boxes.
• Enter the Captcha shown on the screen and click on ‘Proceed’.
- Step – 5
The next step after filing the required details is to enter the OTP sent to your email ID and mobile number in the respective boxes.
- Step – 6
Click on the ‘Proceed’ button once the details have been entered.
- Step – 7
An applicant will receive the Temporary Reference Number (TRN) on the screen. Save the TRN for further process.
Note-TRN is used to open PART-B in GST registration and to log in to the GST registration application.
- Step – 8
After receiving the TRN, an applicant is required to open the GST portal again and click on ‘Register’ under the ‘Taxpayers’ menu.
- Step – 9
Select the ‘Temporary Reference Number (TRN)’.
- Step – 10
Enter the TRN selected and the captcha details.
- Step – 11
Once the Captcha details are entered, click on the ‘Proceed’ button.
- Step – 12
An applicant will receive an OTP on the email ID and registered mobile number. Click on ‘Proceed’ Button by entering the OTP received.
- Step – 13
The status of your application will be displayed on the next page. Click on the Edit icon, mentioned on the right side of the page.
- Step – 14
On the next page there will be various sections, where all relevant details are required to be filed along with the necessary documents.
- Step – 15
Before submitting the application, click on the ‘Verification’ page and check the declaration. The below-mentioned methods can be used for submitting the application:
• Electronic Verification Code (EVC).
• By e-Sign method.
• In case the applicant is a company, the application must be submitted by using the Digital Signature Certificate (DSC).
- Step – 16
Once the process is completed, a successful completion message will be shown on the screen. The ARN will be sent on the mobile number and email ID registered by the GST Applicant.
- Step – 17
Check the status of the ARN on the GST portal.
List of Documents Required for GST Registration
| Sole proprietor / Individual | |
| LLP and Partnership Firms | |
| HUF | |
| Company (Public and Private) (Indian and foreign) |