GST Registration

GOODS AND SERVICE TAX REGISTRATION

Goods and Service Tax is a tax levied on the manufacture, sale and consumption of goods and rendering of services. Only on registration under GST, one can collect tax and on payment of such tax, avail the Input Tax Credit (ITC) on his inwards supplies. The registration is State-specific and PAN-based, i.e., business having branches in other states shall have to take a separate state-wise registration for such branches.

Applicability

Supplier of ‘goods or services’ (hereinafter called as ‘G/S’) or both have to obtain registration in that state or union territory (hereinafter called as ‘UT’) from where the taxable supply is made, if its aggregate turnover exceeds prescribed threshold limits.

Threshold Limits for different States and UT:

Rs. 10 lakhs for supply of G/S in Special Category States	Rs. 20 lakhs for supply of G/S	Rs. 20 lakhs for the services and Rs. 40 lakhs for goods **
• Manipur • Mizoram • Nagaland •Tripura	• Arunachal Pradesh • Meghalaya • Sikkim • Uttarakhand • Puducherry • Telangana	All other states

person engaged exclusively in intra- State supply of goods
Mandatory Registration-

• Inter-State taxable supply– However, threshold limit of Rs. 20 lakhs (and Rs. 10 lakhs in case of Special Category States) are available in case of inter-state supply of taxable service or taxable handicraft goods.

• Casual taxable Person (CTP)- However, threshold limit of Rs. 20 lakhs (and Rs. 10 lakhs in case of Special Category States) are available in case of making inter-state taxable supplies of notified handicraft goods and being not liable for registration otherwise.

• Persons liable under Reverse Charge- However person engaged exclusively in making supplies on which tax is liable to be paid on reverse tax basis are exempt from registration

• Non–Resident taxable persons (NRTP)

• E-commerce- Electronic Commerce Operator (ECO) liable to collect taxes at source (TCS)

• Person who supplies G/S through ECO other than supply of specified services

• Person who supplies specified services (like house-keeping, restaurant services, transportation of passengers and hotel accommodation) through ECO

However, threshold limit of Rs. 20 lakhs (and Rs. 10 lakhs in case of Special Category States) are available in case of supply of such specified taxable services.

• Persons liable to deduct taxes at source (TDS), whether or not separately registered under this Act

• Persons acting as an agent or otherwise for a taxpayer making taxable supplies

• Input Service Distributor

• Every person supplying online information and database access or retrieval (OIDAR) services from place outside India to a person in India other than registered person.

• Person who is required to pay tax under reverse charge for the specified services (like house keeping, transportation of passengers and hotel accommodation)

Non-Applicability

• Person engaged exclusively in the business of supplying G/S or both that are not liable to tax or wholly exempt from tax under this GST Act

• Agriculturist, to the extent of supply of produce out of cultivation of land

Requirements

Email Id

Mobile Number

Requisite Documents

Requisite Documents
Documents of proprietor/partners/karta/directors/management-
• Identity proof-

• PAN Card; and

• Aadhar Card

• Photograph

Bank Details-
• Cancelled and signed cheque; or

• Bank Statement; or

• First page of Passbook

Certificate of Incorporation/Registration
Any other registrations or licenses under any other law
Proof of Address of Principal Office
• Title deeds; or

• Lease/ rent agreement and rent receipt; and

• NOC from owner;

• Utility bills (not older than 2 months)