GST REGISTRATION
Under the new GST regime, GST registration is mandatory for all enterprises involved in the supply of goods or services or both the annual turnover exceeding Rs.10 lakhs a year in north-eastern and hill states, while the limit is Rs.20 lakhs for rest of India.
Under the new GST regime, GST registration is mandatory for all enterprises involved in the supply of goods or services or both & the annual turnover exceeding Rs.10 lakhs a year in north-eastern and hill states, while the limit is Rs.20 lakhs for rest of India. Unregistered persons will not be allowed to collect GST from customers or claim ITC & if they do so, they will be penalized. Apart from this criterion of turnover, the GST Act provides various other categories where registration is mandatory required like supply under RCM, e-commerce aggregator, etc. irrespective of their turnover.
Document Required
Pan of Company / Proprietor / Firm
MOA/AOA and Certificate of Incorporation of Company
PAN of All Directors/partners in case of Company / Partnership Firm
Address Proof of all Directors (Voter ID, Passport, Driving License, Aadhar)
Photograph of All Directors / Partners
Bank Account details - Bank Statement / First Page of Passbook
Proof of Principal place of Business - Bank Statement / Consent Letter/ Electricity Bill/ Rent Agreement
Board Resolution Appointing Authorized Signatory for GST Registration
Digital Signature of Authorized Signatory / Director
Process Involved
Documents
Receipts of all the required documents
Application
Drafting and Filling of form with Authorities
Certificate
Receiving GST Certificate
Package Includes
Filing of Application for Registration
Follow up till you secure GST Identification Number
Frequently Asked Questions
Ans: No, any person who wants to seek enrollment under the GST Act has to apply on the GST System Portal. Enrollment under the GST is common for both Central GST and the State GST. There will be common registration, common return and common Challan for Central and State
Ans: No. There is no fee/charge levied for the enrollment of a taxpayer with GST System Portal.
Ans: Principal Place of Business is the primary location within the State where a taxpayer’s business is performed. The principal place of business is generally where the business’s books of accounts and records are kept and is often where the head of the firm or at least top management is located.
Ans: PAN is mandatory to apply for GST registration (except for non-resident person who can get GST registration on the basis of other documents)
Ans: GST registration is mandatory for all businesses selling their product or rendering services through e-commerce operators like Amazon, Flipkart, Ola etc