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GST Registration
Starts @ ₹1499/-
GST Registration
What is GST?
The Goods and Services Tax, or GST, is an indirect tax law Act 2017 applicable across India. It has replaced multiple indirect taxes such as excise duty, service tax, value-added tax, octroi, entry tax, and luxury tax. Laws pertaining to the same were put into effect on July 01, 2017, in India. This indirect taxation system has gone through multiple amendments since to arrive at the current juncture. However, it must be noted that GST does not replace customs duty, which is still mandatory on imported goods and services. Every kind of product and service attracts a different tax rate under GST. For example, luxury or sin goods are classified to attract a higher interest rate, whereas necessities have been included in lower and nil rate slab rates.
Registration
Who should register for GST?
All the businesses supplying goods whose turnover exceeds INR 40 lakh in a financial year are required to register as a normal taxable person. However, the threshold limit is INR 10 lakh if you have a business in the north-eastern states, J&K, Himachal Pradesh, and Uttarakhand.
The turnover limit is INR 20 lakh, and in the case of special category states, INR 10 lakh, for the service providers.
Also, here is the list of certain businesses for which GST registration is mandatory irrespective of their turnover:
- Casual taxable person / Input Service Distributor (ISD)
- Non-resident taxable person
- Inter-state supplier of goods and services
- Supplier of goods through an e-commerce portal
- Any service provider
- Liable to pay tax under the reverse charge mechanism
- TDS/TCS deductor
- Online data access or retrieval service provider
Registration Process – Documents Required
Types Of Entities
Individual Proprietor
- PAN card,
- Aadhaar Card,
- Passport size photo of the sole proprietor.
- Registered Office Address proof:
- Self-Owned Property – Copy of Electricity Bill, Landline Bill, Water Bill, Municipal Khata Copy, Property Tax Receipt
- Rented Property – Rent agreement and No Objection Certificate (NOC) from the owner of the rented property.
Partnership Firm
- Documents of Partners: PAN Card, Passport size photograph and Address Proof of Partners,
- Partnership Deed,
- PAN card of Firm,
- Registered Office Address proof:
- Self-Owned Property – Copy of Electricity Bill, Landline Bill, Water Bill, Municipal Khata Copy, Property Tax Receipt
- Rented property – Rent agreement and No Objection Certificate (NOC) from the owner of the rented property.
- Additional documents in case of LLP– Copy of Board Resolution, Registration Certificate of the LLP
Proof of appointment of Authorized Signatory (Digital Signature Certificate of any one of the designated partner)
Pvt Ltd and Public Ltd (Indian & Foreign)
- PAN Card of the company
- Registration Certificate of the Company (Certification of incorporation) given by MCA
- Memorandum of Association (MOA) /Articles of Association (AOA)
- PAN card, Passport size Photograph and Aadhaar card of all Directors,
- PAN card and Aadhaar card of the Authorized Signatory.
- Board Resolution or any other proof of appointing Authorized Signatory
- Registered Office Address proof:
- Self-Owned Property – Copy of Electricity Bill, Landline Bill, Water Bill, Municipal Khata Copy, Property Tax Receipt
- Rented property – Rent agreement and No Objection Certificate (NOC) from the owner of the rented property.
LLP
- Copy of Certificate of Incorporation of LLP
- Permanent Account Number (PAN) of LLP
- Consent / Resolution by Directors for obtaining GST Registration
- Declaration / Authorization to Authorized Signatory
