GST has been introduced by Govt of INDIA by abolishing various indirect taxes like VAT, Service Tax, Excise duty etc. GST is subsuming multiple taxes into a single system. Under the new GST regime, all entities involved in buying or selling goods or providing services or both are required to register for GST . Entities without GST registration would not be allowed to collect GST from a customer or claim input tax credit of GST paid or could be penalized for violation of GST Rules and Regulations.
Submission of the required documents:
The Applicant is required to furnish the required documents for filing of the application for registration of GST.
Based on the documents furnished and information given, we will create login for GST registration and prepare the application for registration. We will submit the application along with required documents. Up on Submission, we will receive an email acknowledgement confirming filing of the application.
Based on the submitted application along with documents, The Department will scrutinize the application along with documents, will approve the Registration or send the application back for submitting further information or documents.
Up on the submission of further information, The Department will issue Certificate of Registration of GST.
PAN Card of the Business or Applicant:
GSTIN is linked to the PAN of the business. Hence, PAN is required to obtain GST certificate.
Identity and Address Proof of Promoters:
Identity proof and address proof documents like PAN, Passport, Driving License, Aadhaar Card or Voters Identity card must be submitted for all the promoters.
Business Registration Document:
Proof of business registration like incorporation certificate or partnership deed or registration certificate must be submitted for all types of registered entities.
Address Proof for Place of Business:
Documents like rental agreement or sale deed along with copies of electricity bill or latest property tax receipt or municipal khata copy must be submitted for the address mentioned in the GST application.
Bank Account Proof:
Scanned copy of the first page of bank passbook showing a few transaction and address of the business must be submitted for the bank account mentioned in the registration application.
Class 2 or class 3 Digital Signature is required for the authorized signatory to sign and submit the GST Application. In case of proprietorship / Partnership Firm there is no requirement for Digital Signature.
An entity liable to be registered under GST should apply for registration under GST within 30 days from the date on which the entity becomes liable to register for GST. Casual taxable persons and non-resident taxable persons are required to be registered under GST, prior to commencing business.
No. An entity operating in multiple states will have to get registered separately for each of the states from where taxable supply of goods or services is made.
Procedure has been provided in the GST portal for migration of existing service tax or VAT or central excise to GST. Entities registered under old tax laws must complete GST migration mandatorily to obtain GST.
Yes. Any entity wishing to claim input tax credit can registered voluntarily, even if not liable to be registered. After registration, voluntarily registered entities will also have to comply with regulations as applicable to a normal taxable person.
Yes. PAN is mandatory for normal taxpayers and casual taxable persons to be registered under GST. However, PAN is not mandatory for a non-resident taxable person for obtaining registration.
Once GST certificate is granted, the registration is valid until its surrendered or cancelled or suspended. Only GST certificate issued to non-resident taxable person and casual taxable person have a validity period.
No, an unregistered person without GSTIN cannot collect GST from customers or claim input tax credit of GST paid.
After submission of GST application with all the required documents, GSTIN is allotted within 7 working days.
Aggregate turnover is the aggregate value of all taxable supplies, exempt supplies, export of goods or services or both and inter-State supplies of a person having same PAN. Aggregate turnover does not include CGST, SGST, IGST and GST cess.
GST certificate is provided by the Government only in soft-copy format. Once GSTIN is allotted, GST certificate can be downloaded from the GST Portal at anytime by the taxpayer.
Businesses or entities supplying goods or services must register for GST from every state from where taxable supply of goods or services or both is made.
Primary authorized signatory is the person who is primarily responsible to perform action on the GST System Portal on behalf of the taxpayer. It can be the promoter of the business or any person nominated by the promoters of the business.