{"id":1176,"date":"2019-11-15T11:22:38","date_gmt":"2019-11-15T11:22:38","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=1176"},"modified":"2025-01-17T18:37:00","modified_gmt":"2025-01-17T13:07:00","slug":"obtain-gst-registration-in-india","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/obtain-gst-registration-in-india\/","title":{"rendered":"How To Obtain GST Registration in India?"},"content":{"rendered":"\n<p class=\"has-drop-cap\">GST Registration is obligatory to obtain for certain businesses under relevant by-laws associated with it. <\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Page Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/corpbiz.io\/learning\/obtain-gst-registration-in-india\/#What_is_GST\" >What is GST?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/corpbiz.io\/learning\/obtain-gst-registration-in-india\/#What_is_GST_Registration\" >What is GST Registration?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/corpbiz.io\/learning\/obtain-gst-registration-in-india\/#Who_needs_to_obtain_GST_Registration\" >Who needs to obtain GST Registration?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/corpbiz.io\/learning\/obtain-gst-registration-in-india\/#Benefits_of_GST_Registration\" >Benefits of GST Registration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/corpbiz.io\/learning\/obtain-gst-registration-in-india\/#Documents_required_for_GST_Registration\" >Documents required for GST\nRegistration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/corpbiz.io\/learning\/obtain-gst-registration-in-india\/#Different_types_of_GST_Registration\" >Different types of GST Registration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/corpbiz.io\/learning\/obtain-gst-registration-in-india\/#GST_Return_Filing\" >GST Return Filing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/corpbiz.io\/learning\/obtain-gst-registration-in-india\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_GST\"><\/span>What is GST?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The <strong><em>Goods and Services Tax<\/em><\/strong><sup><a href=\"https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_(India)\"><em>[1]<\/em><\/a><\/sup><strong> <\/strong>or GST is a value-added tax levied on almost every goods sold and service provided for domestic consumption. However, the ultimate burden of tax falls on the consumers, but it is remitted to the government by the businesses selling the products and providing services.  <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_GST_Registration\"><\/span>What is GST Registration?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Under the GST regime, businesses have to pay taxes to the government on behalf of the taxes they levy on the customers for providing selling various goods and providing services. Therefore, businesses need to obtain <strong><a href=\"https:\/\/corpbiz.io\/gst-registration\" title=\"GST Registration\">GST Registration<\/a><\/strong> to pay those taxes and take advantage of the benefits associated with it.&nbsp; <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_needs_to_obtain_GST_Registration\"><\/span>Who needs to obtain GST Registration?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><em><strong>The following individuals or group of people need to have GST Registration;<\/strong><\/em><\/p>\n\n\n\n<ul>\n<li>Individuals registered under the Pre-GST laws (i.e., Excise, Service Tax, VAT etc.)<\/li>\n\n\n\n<li>Businesses having turnover of Rs. 40\/ 20\/ 10 Lakhs respectively in case of goods (refer note for turnover limits)<\/li>\n\n\n\n<li>Businesses having turnover of Rs. 20\/10  Lakhs respectively  in case of services   <\/li>\n<\/ul>\n\n\n\n<div class=\"shadow1\"><strong>Note:<\/strong> As per new GST regulations the turnover requirement is different in different states of India. For example: for states like Arunachal pradesh, Meghalaya, Sikkim, Puducherry, Telangana, and Uttrakhand the exemption limit is set to Rs. 20 Lakhs. However, in states like Manipur, Mizoram, Nagaland and Tripura this limit is set to Rs. 10 Lakhs. Additionally, these limits are applicable from 1\/4\/ 2019.<\/div>\n\n\n\n<ul>\n<li>Casual taxable person&nbsp;\/&nbsp;Non-Resident taxable person<\/li>\n\n\n\n<li>Agents of a supplier &amp; Input service distributor<\/li>\n\n\n\n<li>People paying tax under the&nbsp;Reverse Charge Mechanism<\/li>\n\n\n\n<li>A person who supplies via e-commerce aggregator<\/li>\n\n\n\n<li>Every e-commerce aggregator<\/li>\n\n\n\n<li>A person providing online information and database access or retrieval services (OIDAR Services) from outside India to a person in India, other than registered taxable individuals<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Benefits_of_GST_Registration\"><\/span>Benefits of GST Registration<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><em><strong>The following are the benefits of registering under GST; <\/strong><\/em><\/p>\n\n\n\n<p><strong>For normal registered businesses:<\/strong><\/p>\n\n\n\n<ol>\n<li>Become eligible for taking the Input Tax Credit (ITC)<\/li>\n\n\n\n<li>You can make interstate supplies without restrictions<\/li>\n<\/ol>\n\n\n\n<p><strong>For Composition dealers:<\/strong><\/p>\n\n\n\n<ol>\n<li>Limited compliance<\/li>\n\n\n\n<li>Less tax liability<\/li>\n\n\n\n<li>High working\ncapital<\/li>\n\n\n\n<li>To know more\nabout&nbsp;composition scheme<\/li>\n<\/ol>\n\n\n\n<p><strong>For businesses that voluntarily opt-in for GST registration (For a business having turnover upto Rs. 40 lakhs*)<\/strong><\/p>\n\n\n\n<ol>\n<li>Avail input tax credit (ITC)<\/li>\n\n\n\n<li>Make interstate supplies without restrictions<\/li>\n\n\n\n<li>Register on e-commerce websites<\/li>\n\n\n\n<li>Have an advantage over other unregistered businesses<\/li>\n<\/ol>\n\n\n\n<p><strong>Apart from this, the following advantages are also included;<\/strong><\/p>\n\n\n\n<ol>\n<li>You can legally collect taxes from the consumers and pass on the Tax Benefits to the suppliers<\/li>\n\n\n\n<li>Your business becomes 100% tax Compliant<\/li>\n\n\n\n<li>You can Claim Input Tax Credit that you have to pay when you purchase raw materials for your business and increase profits<\/li>\n\n\n\n<li>Also, GST certificate&nbsp;can be used as one of the documents while opening a current account or Business Account<\/li>\n\n\n\n<li>Furthermore, you can easily apply for various states and Central Government tenders if you have GSTN<\/li>\n\n\n\n<li>Also, you can expand your business through various channels such as &nbsp;Online market,&nbsp;Importing or Exporting, etc.<\/li>\n\n\n\n<li>To start <a href=\"https:\/\/corpbiz.io\/payment-gateway-license\" title=\"Payment Gateway License\">payment gateways<\/a> and use mobile wallets&nbsp;GST number&nbsp;is used.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Documents_required_for_GST_Registration\"><\/span>Documents required for GST\nRegistration<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><em><strong>The documents required for registering under GST are as follows;<\/strong><\/em><\/p>\n\n\n\n<p><strong>Proprietorship<\/strong><\/p>\n\n\n\n<ul>\n<li>PAN Card<\/li>\n\n\n\n<li>Address proof of proprietor<\/li>\n<\/ul>\n\n\n\n<p><strong>LLP<\/strong><\/p>\n\n\n\n<ul>\n<li>PAN Card<\/li>\n\n\n\n<li>Partner\u2019s names and address proof<\/li>\n\n\n\n<li><a title=\"LLP Registration in India\" href=\"https:\/\/corpbiz.io\/llp-registration\"><strong>LLP Agreement<\/strong><\/a><\/li>\n<\/ul>\n\n\n\n<p><strong>Private Limited Company<\/strong><\/p>\n\n\n\n<ul>\n<li>Incorporation Certificate or Proof of business registration <\/li>\n\n\n\n<li>Company\u2019s PAN&nbsp;<\/li>\n\n\n\n<li>Article of Association (AOA)<\/li>\n\n\n\n<li><a href=\"https:\/\/corpbiz.io\/learning\/alteration-of-memorandum-of-association-moa\/\"><strong>Memorandum of Association<\/strong><\/a> (MOA)<\/li>\n\n\n\n<li>Board Resolution for Authorized Signatory\/ Letter of Authorization<\/li>\n\n\n\n<li>Company director\u2019s address and identity proof <\/li>\n\n\n\n<li><a href=\"https:\/\/corpbiz.io\/dsc-registration\" title=\"DSC Registration\"><strong>Digital Signature<\/strong><\/a><\/li>\n<\/ul>\n\n\n\n<p><strong>The following documents can be presented by a director as address\/ identity proof;<\/strong><\/p>\n\n\n\n<ul>\n<li>Aadhaar card<\/li>\n\n\n\n<li>Passport<\/li>\n\n\n\n<li>Voter identity card<\/li>\n\n\n\n<li>Ration card<\/li>\n\n\n\n<li>Telephone\/ electricity bill<\/li>\n\n\n\n<li>Driving license<\/li>\n\n\n\n<li>Bank account statement<\/li>\n<\/ul>\n\n\n\n<p><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important\"><a href=\"https:\/\/corpbiz.io\/learning\/file-gst-returns-online-in-india-applicability-due-date-penalties\/\" target=\"_blank\" rel=\"noopener noreferrer\">GST Returns: Applicability, Due Date and Penalties<\/a><\/mark><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Different_types_of_GST_Registration\"><\/span>Different types of GST Registration<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><em><strong>You can register under GST through different schemes launched by the government;<\/strong><\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Registration Under Composition\nScheme:<\/h3>\n\n\n\n<p>To ease the complex processes of\ncomplying with various tax compliances government has launched the Composition\nScheme for the small taxpayers. It is a scheme that allows eligible taxpayers\nto pay a certain part or percentage of their yearly revenue as tax. Furthermore,\nsmall retailers, eateries and trading businesses are eligible to obtain GST\nRegistration under this scheme. This will relieve the taxpayers\/ businesses\nfrom collecting taxes from their customers directly and adds benefits as follows:<\/p>\n\n\n\n<ul>\n<li>File Single Quarterly return, and not\nmultiple monthly returns<\/li>\n\n\n\n<li>Pay lower taxes which gives a competitive\nadvantage<\/li>\n\n\n\n<li>It becomes easy to maintain the Books\nof Accounts and Records under GST norms<\/li>\n<\/ul>\n\n\n\n<p><strong>Eligibility\ncriteria to register under the GST Composition Scheme :<\/strong><strong><\/strong><\/p>\n\n\n\n<ul>\n<li>The entity must be a Registered\nTaxpayer<\/li>\n\n\n\n<li>Furthermore, the Annual Turnover of\nthe business should be less than Rs 1 Crore<\/li>\n\n\n\n<li>Dealers, Restaurants (Not Serving Alcohol)\nand Manufacturer of Goods, can opt for this scheme<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Registration as a Casual Taxable\nPerson:<\/h3>\n\n\n\n<p>Casual Taxable Person is an individual who supplies taxable goods or services occasionally. For example, an Event Management Company has various events in different states needs to register as a Casual Taxable Person for the respective taxable state before supplying or offering any goods or services. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Offences and Penalties <\/h3>\n\n\n\n<p>Any person\nregistered under GST becomes liable for a penalty under the following\nconditions;<\/p>\n\n\n\n<ul>\n<li><strong>For not\nholding GST Registration:<\/strong> 100% of due tax amount or Rs. 10000 whichever is greater<\/li>\n\n\n\n<li><strong>Not\nproviding GST invoice:<\/strong> 100% of due tax amount or Rs. 10000 whichever is greater<\/li>\n\n\n\n<li><strong>Producing or\ngenerating incorrect invoice:<\/strong> Fine of Rs. 25000<\/li>\n\n\n\n<li><strong>Not filing\nGST Returns <\/strong>Rs. 200 per day (including both GGST&amp; SGST)<\/li>\n\n\n\n<li><strong>Choosing\nComposition Scheme even when not eligible:<\/strong> 100% of due tax amount or Rs.\n10000 whichever is greater<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GST_Return_Filing\"><\/span>GST Return Filing<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A GST Return Filing is a return document that contains details of the income of the taxpayer. It has to be filed with the GST administrative authority. The document is used tax authorities to calculate the tax liability of a GST taxpayer. A <a href=\"https:\/\/corpbiz.io\/gst-return-filing\" title=\"GST Return Filing\"><strong>GST Return Filing<\/strong><\/a> form has to include the following details.<\/p>\n\n\n\n<ul>\n<li>Output GST (On outward supplies)<\/li>\n\n\n\n<li>Supplies <\/li>\n\n\n\n<li>Input tax credit (GST paid on inward purchases)<\/li>\n\n\n\n<li>Purchases<\/li>\n<\/ul>\n\n\n\n<p>For filing a GST Return, you need to have GST outward supplies invoices and purchase invoices attached.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>GST Registration is mandatory for businesses having a minimum turnover of Rs. 10 lakhs in the northeastern states of India and Rs. 40 Lakhs in other states. Furthermore, every business registered under GST needs to file GST Returns containing the details of the profits they earned in the precessing year and other necessary information prescribed by law. Henceforth, every person becomes liable for a penalty for committing a default or in case of non-compliance. <\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/impact-of-gst-rate-on-indian-economy\/\">Pragmatic Impact of GST Rate on Indian Economy<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST Registration is obligatory to obtain for certain businesses under relevant by-laws associated with it. What is GST? The Goods and Services Tax[1] or GST is a value-added tax levied on almost every goods sold and service provided for domestic consumption. However, the ultimate burden of tax falls on the consumers, but it is remitted [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":1177,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[16,152],"tags":[17],"acf":{"service_id":"334"},"authorName":"Tanya Verma","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2019\/10\/IMG-20190703-WA0001__01-150x150.jpg","authorDescription":"Tanya is working as writer &amp; editor from past 2 years with experience in covering startup and technology related topics.","postViews":6281,"readingTime":4,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/1176"}],"collection":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=1176"}],"version-history":[{"count":15,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/1176\/revisions"}],"predecessor-version":[{"id":68372,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/1176\/revisions\/68372"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/1177"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=1176"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=1176"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=1176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}