GST REGISTRATION

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

1

Documents


2

Receipts of all the required documents


3

Application


4

Drafting and Filling of form with Authorities


5

Certificate


6

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