GST Registration

GST registration is essential for businesses in India. If your business revenue surpasses certain threshold levels or belongs to specific categories that require GST registration, it's imperative to register following the GST regulations. IndiaFilings can assist you in obtaining your GST registration seamlessly.

Contact our experts today to streamline your GST registration process!

Overview of Online GST Registration

Since its introduction on 1 July 2017, the Goods & Services Tax (GST) has been mandatory for all service providers, traders, manufacturers, and even freelancers in India. The GST system was implemented to replace Central and state-level taxes such as Service Tax, Excise Duty, CST, Entertainment Tax, Luxury Tax, and VAT, making the tax process more streamlined.

For those taxpayers whose annual turnover is less than ?1.5 crore, the GST framework provides an option for a composition scheme. This scheme allows them to undergo simplified GST procedures and pay taxes at a predetermined rate according to their turnover.

The GST mechanism operates throughout various stages of the supply chain. This includes acquiring raw materials, production, wholesale, retail, and the eventual sale to the end consumer. Notably, GST is imposed at every one of these steps. For example, when a product is produced in West Bengal and then used in Uttar Pradesh, the GST revenue generated is allocated entirely to Uttar Pradesh, emphasizing the consumption-based nature of GST.

Key Components of GST

The Goods and Services Tax (GST) in India is structured around three primary components:

  • Central Goods and Services Tax (CGST): This tax is levied by the Central Government on the supply of goods and services within a particular state. CGST applies to transactions carried out entirely within the boundaries of one state.
  • State Goods and Services Tax (SGST): SGST is charged by the State Government on the supply of goods and services within its jurisdiction. Similar to CGST, SGST is also limited to transactions happening within a specific state.
  • Integrated Goods and Services Tax (IGST): This tax is imposed by the Central Government on the supply of goods and services that occur between different states or between a state and a Union Territory. IGST is relevant for transactions where goods or services cross state or Union Territory boundaries.

Who is Required to Register for GST?

GST registration is essential for following person:

  • Business Entities: Any enterprise with an aggregate annual turnover exceeding Rs. 40 lakhs. For special category states under GST, the threshold is Rs. 20 lakhs.
  • Service Providers: Those with an aggregate annual turnover surpassing Rs. 20 lakhs. For special category states, this limit is Rs. 10 lakhs.
  • Exemptions: It's important to note that entities dealing exclusively in GST-exempted goods or services are not bound by these thresholds.
  • Previously Registered Entities: Entities that were registered under older tax frameworks (like Excise, VAT, Service Tax, etc.) need to migrate and register under the GST regime.
  • Inter-State Suppliers: Any entity or individual involved in the supply of goods across state boundaries.
  • Casual Taxable Entities: Those who undertake taxable supply occasionally.
  • Entities under Reverse Charge Mechanism: Businesses obligated to pay tax under the reverse charge.
  • Input Service Distributors & Agents: Distributors of input services, including their representatives.
  • E-Commerce Platforms: Operators or aggregators of e-commerce platforms
  • Non-Resident Taxable Entities: Individuals or entities that are non-resident but engage in taxable supply within India.
  • Supplier's Agents: Representatives who supply on behalf of a principal supplier.
  • E-Commerce Suppliers: Individuals or entities that offer goods or services through an e-commerce aggregator.
  • Online Service Providers: Entities delivering online information, database access, or retrieval services from outside India to an individual in India, excluding those already registered under GST.

GST Registration Turnover Limit

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:

  • Should not be providing any services.
  • The supplier should not be engaged in making intra-state (supplying goods within the same state) supplies in the States of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripur and Uttarakhand.
  • Should not be involved in the supply of ice cream, pan masala or tobacco.

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.

Advantages of GST Registration for Businesses

Registering for GST offers a range of benefits to businesses:

  • Legal Compliance: Ensures that businesses remain compliant with tax regulations, thus avoiding any potential penalties.
  • Input Tax Credit: Businesses can claim credits for the GST they've paid on purchases, which can then be set off against the GST charged on sales, leading to a reduction in tax liability.
  • Inter-State Trade Ease: Encourages businesses to transact across state boundaries without facing tax-related challenges.
  • Elimination of Cascading Effect: By removing the effect of tax being levied on an already taxed amount, the overall cost of products or services is reduced.
  • Competitive Edge: Being GST compliant can instill trust in potential customers, opening up more business opportunities.
  • Access to Larger Markets: Major corporations often prefer collaborating with GST-registered vendors.
  • Optimized Cash Flow: Efficient management and lower tax liability can enhance the cash flow within a business.
  • Enhanced Credit Rating: Maintaining a consistent and positive GST compliance record can boost a business's credit profile.
  • Legal Safeguard: A GST registration protects businesses and ensures their rights are upheld.
  • Simplified Compliance: The GST process is streamlined, enabling businesses to file returns and make payments online easily.
  • Transparent Operations: Ensures businesses maintain accurate records, promoting a sense of trustworthiness and professionalism.

GST Certificate

The GST Certificate stands as an authoritative document provided by the Indian government to entities that are registered under the Goods and Services Tax (GST) framework. This certificate confirms a business's legitimate Registration under GST and prominently displays key details such as the GST identification number, the business name, and official address.

Possessing an authentic GST Certificate is pivotal for enterprises because:

Tax Collection Authority: It empowers businesses to impose and gather GST from their clientele.

  • Tax Credit Claims: With this certificate, businesses can rightfully claim credits on the GST they've disbursed on their procurements and operational costs.
  • Furthermore, beyond its tax-related functions, the GST Certificate holds significance in several other domains:
  • Loan Applications: When seeking financial aid or loans, businesses might be asked to present their GST certificates to validate their authenticity.
  • Government Tenders: To be eligible and participate in official government tenders, the GST Certificate must often be produced as evidence of tax compliance.
  • Market Reputation: The certificate enhances a business's stature in the market, reflecting its commitment to national tax regulations.

GSTIN

GSTIN, which stands for Goods and Services Tax Identification Number, is a distinctive 15-digit alphanumeric code allocated to every taxpayer who is registered under the GST framework in India. This number acts as the primary identifier for both businesses and individuals in the context of GST-related transactions and compliance.

Voluntary GST Registration for Businesses

Businesses generating a turnover of less than Rs.20 lakhs can enroll for GST voluntarily. By doing so, they can benefit from advantages such as availing input tax credits, unrestricted inter-state sales, eligibility to list on e-commerce sites, and establishing a competitive stance against businesses that aren't GST-registered. While this Registration isn't a mandate, it paves the way for enhanced growth prospects and the potential for increased profitability.

GST return filing

GST return filing is a formal process in which a taxpayer provides the government with information regarding their sales, purchases, and taxes collected and disbursed. In India, every GST-registered taxpayer must submit these returns consistently, even if there were no sales or purchases during a particular period.

If you need assistance, our team of experts is at your service to guide you through the GST return filing process.

Documents Required for GST Registration

Sole proprietor / Individual
  • PAN card of the owner
  • Aadhar card of the owner
  • Photograph of the owner (in JPEG format, maximum size – 100 KB)
  • Bank account details*
  • Address proof**
LLP and Partnership Firms
  • PAN card of all partners (including managing partner and authorized signatory)
  • Copy of partnership deed
  • Photograph of all partners and authorised signatories (in JPEG format, maximum size – 100 KB)
  • Address proof of partners (Passport, driving license, Voters identity card, Aadhar card etc.)
  • Aadhar card of authorised signatory
  • Proof of appointment of authorized signatory
  • In the case of LLP, registration certificate / Board resolution of LLP
  • Bank account details*
  • Address proof of principal place of business
HUF
  • PAN card of HUF
  • PAN card and Aadhar card of Karta
  • Photograph of the owner (in JPEG format, maximum size – 100 KB)
  • Bank account details
  • Address proof of principal place of business
Company (Public and Private) (Indian and foreign)
  • PAN card of Company
  • Certificate of incorporation given by Ministry of Corporate Affairs
  • Memorandum of Association / Articles of Association
  • PAN card and Aadhar card of authorized signatory. The authorised signatory must be an Indian even in case of foreign companies/branch registration
  • PAN card and address proof of all directors of the Company
  • Photograph of all directors and authorised signatory (in JPEG format, maximum size – 100 KB)
  • Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory (in JPEG format / PDF format, maximum size – 100 KB)
  • Bank account details
  • Address proof of principal place of business

Consequences of Not Securing GST Registration

For Non-Payment or Underpayments: If a taxpayer either neglects to pay the requisite tax or mistakenly underpays, an acceptable equivalent of 10% of the outstanding tax amount is levied. However, the penalty cannot be less than Rs. 10,000.

Intentional Tax Evasion: If an individual or business willfully avoids paying the due taxes, the penalty equals 100% of the evaded tax amount.

Get GST Registration quickly through IndiaFilings

You can obtain your GST registration through IndiaFilings in less than 7 working days. Enter your name, phone number and email to being the process.

When we receive your request a GST expert will reach out to you and understands your business activity, the state where the business is operating and answer any questions that you may have.

The GST expert will also collect and verify the documents required to obtain GST registration. Once the payment is initiated we start with the GST registration process and we upload all your application into the GST Portal.

You obtain the GST registration within 3 to 7 working days. Everything is completely online you don't need to be physically present at the office for the same. Along with the GST registration, access is provided to LEDGERS Platform for your to do GST invoicing and GST return filing.

GST Registration FAQ's

What is a GST certificate in India?

A Goods and Services Tax (GST) certificate is a document issued by the Indian government that certifies that a business is registered with the Goods and Services Tax (GST) system. It is a unique identification number that is used to identify a business for taxation purposes in India.

Who needs GST certificate?

Any business that is registered for GST with the Indian government must have a GST certificate. This applies to both online and offline businesses.

Is GST certificate compulsory?

Yes, in India, businesses must obtain a GST certificate in order to be registered for GST. Without a GST certificate, businesses will not be able to charge GST on the goods and services they sell.

What is the minimum limit for GST registration?

Businesses with an annual turnover of more than Rs. 40 lakhs are required to register for GST. However, this limit is lower for businesses in certain special category states, such as Arunachal Pradesh, Manipur, and Nagaland. Also, there are different rules for businesses involved in e-commerce, which may have to register for GST regardless of their turnover.
Read our article to find more details on turnover limit for GST Registration.

Can a person with no GST registration collect GST?

No, only persons registered under GST are allowed to collect GST from the customers. A person not registered under GST cannot even claim the input tax credit on the GST paid.

What is an E-way bill?

An E-way bill is an electronic document which serves as an evidence to the movement of goods having a value of more than Rs. 50,000. It available to a supplier or an individual transporting goods. It has two components; Part A, with details such a GSTIN of the supplier and recipient, place of delivery, value of goods, HSN code, reason for transportation and part B, with details of the vehicle and transport documents.

What are the benefits of an Eway bill?

It is a wholly digital interface that eliminates the need for state boundary checks. It will facilitate faster movement of goods and improve the turnaround time of trucks thus reducing costs for the supplier.

When should an e-way bill be generated?

As per rule 138 of the CGST Rules, 2017, an e-way bill has to be generated prior to the commencement of the transport of goods.

Is it mandatory to generate an e-way bill?

It is mandatory to generate E Waybill in all cases wherein the value of consignment is more than Rs. 50,000. However, it is not necessary to generate one wherein the goods are being transported by a non- motorized conveyance or if they are being transported from the port, airport, air cargo complex, and land customs station for clearance by customs.

What is the penalty for not generating an E-way bill?

Any taxable person who transports any goods without the cover of specified documents (e-way bill is one of the specified documents) shall be liable to pay a penalty of Rs. 10,000 or the amount of tax sought to be evaded (whichever is higher).

What is a Composition scheme?

Small businesses registered under the GST composition scheme can pay GST at a fixed rate of turnover every quarter and file quarterly GST returns. Composition levy would generally be related to small taxpayers who are supplying goods and services or both to the end consumer with a lower turnover.

What are the eligibility criteria?

Any existing taxpayer whose annual turnover did not cross the Rs.1.5 crore threshold in the preceding financial year. However, service providers with the exception of restaurants and caterers are not eligible, neither are casual taxable persons nor non-resident Indians.

Can Input tax credit be claimed under the composition scheme?

No input tax credit cannot be claimed by a dealer opting for a composition scheme as he is out of the credit chain. He cannot take credit for his input supplies.

How long will the scheme be valid?

The validity of the composition scheme will depend upon the option exercised by a taxable person as long as all the conditions are fulfilled as specified in the law. However, individuals who are eligible for the scheme can calso hoose to opt-out of it by simply filing an application

How will the aggregate turnover be computed?

It will be computed on an all-India basis and will include the value of all taxable supplies. It would exclude inward supplies under reverse charge as well as central, state/union territory and Integrated taxes and cess.

What is inter-state supply?

Inter-state supply of goods or service is when the supply location is a different state from the delivery location. In addition, the inter-state supply applies to the supply of goods or services by an SEZ unit or the export of goods or services.

What is intra-state supply?

An intra-state supply of goods or services applies when the place of supply is in the same state as the location of the supplier. Intra-state supply does not include the supply of goods/services to SEZ units or developers, imports, or exports.

What is SGST?

As per the SGST Act, the State GST or SGST applies to intra-state supplies of goods and services. It is administered by the respective state government. SGST liability can be set off against SGST or IGST input tax credit only.

What is CGST?

Central GST or CGST would be levied under the CGST Act on the intra-state supplies of goods and services. Hence in the case of intra-state supplies of goods and services, both the central and state government would combine their levies with an appropriate revenue sharing agreement between them.

What is IGST?

Integrated GST or IGST is the tax levied under the IGST Act on the supply of any goods and services in the course of inter-state trade across India. Further, IGST would include any supply of goods and services in the course of import into India and the export of goods and services from India.

What is the deadline for getting registered under GST?

An entity liable to be registered under GST should apply for registration within 30 days of meeting the criteria. Casual taxable persons and non-resident taxable persons are required to be registered under GST prior to commencing business.

Who is the primary authorized signatory?

The primary authorized signatory is the person who is primarily responsible to undertake tasks on the GST portal on behalf of the taxpayer. It could be the promotion of the business or any other trustworthy person nominated by the promoters of the business.

Is PAN mandatory for obtaining GST registration?

Yes. PAN is mandatory for obtaining GST registration. In the case of proprietorship, the PAN of the proprietor can be used. In the case of LLP or Company or Trust or other types of a legal entity, PAN must first be obtained for the entity. However, PAN is not mandatory for the GST registration of foreigners and foreign companies. For non-resident taxable persons, GSTIN with a fixed expiry date will be provided based on the other documents provided to prove existence.

What is the validity of GST registration?

GST registration does not have an expiry date. Hence, it will be valid until it’s cancelled, surrendered or suspended.Only GST registration for non-resident taxable persons and casual taxable persons have a validity period that is fixed by the authorities while issuing the GST registration certificate.

How to apply for GST number?

Click on the “Register Now” option on the official GST website. Select the appropriate registration form from the list and fill in the relevant details and submit. Once the form is submitted, the GST number will be issued.
For more details on how to apply for GST number, refer to our article.

Who is eligible for GST registration?

Any business that supplies taxable goods and services and whose turnover exceeds the GST registration threshold, which is currently set at Rs. 40 lakhs, must register for GST. Other businesses eligible for GST registration include those engaged in e-commerce activities, inter-state supply of goods, and providing services to someone in a different state.
Refer to this article to learn more about the GST eligibility criteria.

What are the fees for GST registration?

Using the GST Registration Portal to register a business is free of charge. The entire procedure is free and conducted online.
Click here for more details regarding GST Registration fees.

What is compulsory registration under GST?

Compulsory registration under GST means that any business entity that is supplying taxable goods or services and whose turnover exceeds the threshold limit as prescribed by the government must obtain a GST registration.

What is the limit for GST registration?

The threshold limit for GST registration is Rs. 40 lakhs for most states in India. However, some special category states have a lower threshold limit of Rs. 10 lakhs.

What is the fees of GST registration?

The process of GST registration is free of cost on the official GST Portal.

Zero Late Fee Platform

Many small businesses pay lakhs in penalty every year to the Government for late filing various statutory returns. Such penalty or late fee paid is not tax deductible and is a drain on profitability. At IndiaFilings, our mission is to provide the most affordable services to our customers and help them avoid all late fee.To achieve our mission - we have built enterprise grade technology to help you proactively know the upcoming compliance and avoid penalty.Checkout our compliance services below, talk to an Advisor and stop paying unwanted late fees.

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Related Business Registrations

In addition to registration or incorporation, a business may require other registrations depending on the business activity undertaken. Talk to an Advisor to find out registrations your business may require post registration.

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Customer Reviews For GST Registration

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PAWAR PRACHI ARAVIND

GST Registration - Corporate
Verified Customer
04 December 2023
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GST Registration - Corporate
Verified Customer
30 November 2023
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I had a great experienceThe process was flawless and simpleIRFAN IS very friendly and helpful in navigating me through the entire process He guided me throughout the process and kept me updated The registration process was quick and simple Also never got any delay in filing OF incorporation even i was in abroad he complete in good way nice experience

SRIMATHI J

GST Registration - Corporate
Verified Customer
15 November 2023
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Im very Thankfull to ur valuable services

Anisha Abdul Jaleel

GST Registration - Corporate
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14 November 2023
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I am so thankful to anisha she help me alot she is very humble I really Appreciate her work 100/100

MHATRE ADITYA JAYESH

GST Registration - Corporate
Verified Customer
20 October 2023
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Aditya Jayesh Mahatre is an excellent executive who has care and responsibility for his customer He has helped me in every possible manner to get GST number Without his guidance it was impossible to procure GST number for my institute Once again I am very thankful to Aditya who helped me lot in gettin GST number

R PANDEESWARI

GST Registration - Corporate
Verified Customer
18 October 2023
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Thank you

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GST Registration - Corporate
Verified Customer
13 October 2023
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Best team supportive

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GST Registration - Corporate
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10 October 2023
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