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Evolution of GST in India
GST Council approved the Central Goods and Services Tax Bill 2017 (The CGST Bill), the Integrated Goods and Services Tax Bill 2017 (The IGST Bill), the Union Territory Goods and Services Tax Bill 2017 (The UTGST Bill), the Goods and Services Tax (Compensation to the States) Bill 2017 (The Compensation Bill), these Bills were passed by the Lok Sabha on 29th March, 2017. The Rajya Sabha passed these Bills on 6th April, 2017 and were then enacted as Acts on 12th April, 2017.
Thereafter, State Legislatures of different States have passed respective State Goods and Services Tax Bills. After the enactment of various GST laws, GST was launched with effect from 1st July 2017.
Thus GST has replaced all the indirect taxes that were prevalent in the country like sales tax, Excise Duty, Customs Duty, Service Tax etc.
Pan Card of the entity
MOA & AOA in case of company and Partnership deed in case of LLP / Partnership Firm
Identity and address proof of directors/Partner/proprietor
* (All documents in Pdf scanned. Image file in jpeg format)
* (All documents to be Self Attested and signed on each page)
The GST regime mandates that all businesses involved in supplying of goods or providing services or both are required to register and obtain GST number.
Collect information and documents
Register on GST portal as “Taxpayer”
OTP to be received on both-Mobile and Email as filled in the registration form. Valid for 15 minutes.
Enter the OTPs received on email and mobile number.
Upon Successful validation of the OTP, a Temporary Reference Number* (TRN) is generated
On completion and submission of the form ARN no will be generated
Reply to any queries/clarifications
On final approval given a link for Aadhar authentication will be sent
Post Aadhaar OTP authentication the final certificate will be issued.
*TRN will be valid for 15 days and all the information and attachments can be uploaded in 15 days time.
- Businesses in supply of goods with an aggregate turnover of more than Rs 20/10/40 Lakhs - Businesses in supply of services with an annual turnover of more than Rs 20/10 Lakhs - All businesses making interstate outward supplies of goods - Casual Taxable Person and Non- Resident Taxable Person - Businesses supplying goods or services through an e-commerce platform - Businesses making taxable supplies on behalf of other taxable persons whether as an agent or otherwise
Every supplier shall be liable to be registered under GST in the State or Union Territory, other than special category states, from where he makes a taxable supply of goods and services, if his aggregate turnover in the financial year exceeds the threshold limit (20 lakhs/10 lakhs in case of special category states).
1. Aggregate turnover includes the aggregate value of all taxable supplies, exempt supplies, exports of goods and services and all inter state supplies made by a person having the same PAN on all India Basis. 2. Special category states include Manipur, Mizoram, Tripura and Nagaland.
Legally recognized as the supplier of goods or services. Proper accounting of taxes paid on the input goods or services which can be utilized for payment of GST due on supply of goods or services or both by the business.
Legally authorized to collect tax from his purchasers and pass on the credit of taxes paid on goods or services supplied to purchasers or recipients. Become eligible to avail various other benefits and privileges under GST laws.
The Goods and Service Tax is an indirect tax which is applicable on the supply of goods and services. Under GST Regime, the goods and services are now taxed under a single law governed by the Goods and Service Tax Laws.
The GST regime mandates that all businesses involved in supplying of goods or providing services or both are required to register and obtain GST number. The law mandates compulsory registration based on certain turnover criteria.
Types of GST
There are three taxes applicable under this system: CGST, SGST & IGST.
CGST: Tax collected by the Central Government on an intra-state sale (e.g., a transaction happening within West Bengal)
SGST: Tax collected by the state government on an intra-state sale (e.g., a transaction happening within West Bengal)
IGST: Tax collected by the Central Government for an inter-state sale (e.g., West Bengal to Bihar)
Who should apply for GST?
In GST law it was argued that GST needs much documentation and small dealers will not be able to handle such pressure of formalities. To resolve these issues, small dealers have been given the choice to opt for the Composite Scheme in which they will have to pay GST just @1% (generally) and will not be allowed input tax credit, hence the requirement for maintaining accounts & records was reduced.
Turnover Ceiling Rs. 75 Lacs
Turnover Ceiling Rs. 150 Lacs
Other States including Himachal Pradesh, Assam and J&K
Note: A restaurant operator or outdoor caterers can opt for a composite scheme.
If a restaurant in under composition scheme, then they cannot charge GST. Thus, customers should check if the restaurant in under composition scheme by inputting the GST number of the restaurant here: https://services.gst.gov.in/services/listoftaxpayer
Definition of "aggregate turnover" means the aggregate value of all taxable supplies, it does not include the value of inward supplies on which tax is payable by a person on reverse charge basis, exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess;
Rate of Tax under Composition Scheme
Rate of CGST
RAte of SGST/UTGST
Total Rate of Tax
Restaurant and Outdoor Catering
Other Supplier (i.e Trader)
1% of turnover of taxable supplies of goods and services in the state or UT
Features of Composition Scheme
I. Notified Goods are ice-cream
III. Tobacco and manufactured tobacco substitute and aerated water
A provision has been added to the composition scheme for registered persons dealing in supply of goods or services or both provided the following conditions must be satisfied:
Rate under Sec 10(2A) of COmposition Scheme
Rate of CGST
RAte of SGST/UTGST
Total Rate of Tax
For registered person dealing in supply of goods or services or both
Time limit for Registration?
Within 30 days from the date on which he becomes liable to registration, in such manner and subject to such conditions as is prescribed under the Registration Rules. A Casual Taxable person and a non-resident taxable person should however apply for registration at least 5 days prior to commencement of business.
Multiple Registrations in a Single State?
A person having multiple place of businesses in a State or UT may obtain a separate registration for each such place of business, subject to such conditions as prescribed in the registration rules.( Section- 25)
GST Identification Number?
“GSTIN” is a 15- digit number and a certificate of registration incorporates therein this GSTIN which is made available to the applicant on the GSTN common portal.
Digital signature Facility in the GSTN registration?
Tax payers would have the option to sign the submitted application using valid digital signatures. There will be two options for electronically signing the application or other submissions- by e-signing through Aadhar number, or through DSC i.e. by registering the taxpayer's digital signature certificate with GST portal. However, companies or limited liability partnership entities will have to sign mandatorily through DSC only. Only level 2 and level 3 DSC certificates will be acceptable for signature purpose.
Amendments to the Registration Certificate?
The proper officer may, on the basis of such information furnished either by the registrant or as ascertained by him, approve or reject amendments in the registration particulars within a period of 15 common working days from the date of receipt of application for amendment. It is to be noted that permission of the proper officer for making amendments will be required for only certain core fields of information, whereas for the other fields, the certificate of registration shall stand amended upon submission of application in the GST common portal.
Cancellation of Registration?
Registration may be cancelled suo moto or on application by the registered person. It can be cancelled by the proper officer on contravention of provisions of the Act. Other cases of cancellation include discontinuation of business, transfer, death etc.
Registered Office documents:
Note: To verify the details of director- Passport, Voter Identity Card, Aadhar Card, Ration Card, Telephone or Electricity Bill, Driving License, Bank Account Statement.
Step 2: Information required:
In case of partnership firm/LLP/Company one of the member is to be selected as Authorised Signatory (for Aadhar based authentication of the application the authorised signatory must have his Aadhar no linked with his mobile no for verification at the time of registration)
Consent letter / Board Resolution is to be enclosed in the name of person selected as Authorised signatory
GST portal also gives an option to select an Authorised representative. In case of a GST practitioner his Enrolment No is required along with PAN No and address.
- Full Address of the place
- Phone no with STD code
- Based on the address the jurisdiction, Commissionarate, Range and Division is to be selected from the list appearing in the box.
HSN Code and SAC Code as per the business of the establishment is to be selected in the form. Maximum 5 codes are allowed to be selected
- Information about state approval such as P Tax registration, drug license etc,, if any available with the establishment
- The application form is to be signed by DSC (in case of Company and LLP) and by EVC in other cases