{"id":13080,"date":"2020-07-17T15:12:32","date_gmt":"2020-07-17T09:42:32","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=13080"},"modified":"2025-02-14T18:31:17","modified_gmt":"2025-02-14T13:01:17","slug":"overview-of-gst-registration-for-service-providers","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/overview-of-gst-registration-for-service-providers\/","title":{"rendered":"A complete overview of GST Registration for Service Providers"},"content":{"rendered":"\n<p class=\"has-drop-cap\">The more complexities have\nbeen squeezed out from the GST rules for registration in the 23rd GST Council\nMeeting. This blog will render detailed information concerning the turnover\nlimit for service providers to obtain GST registration and the penalties.<\/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\/overview-of-gst-registration-for-service-providers\/#Turnover_Limit_concerning_Service_Providers\" >Turnover Limit concerning Service Providers<\/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\/overview-of-gst-registration-for-service-providers\/#GST_Registration_regarding_Inter-State_Sales_Service_Provider\" >GST Registration regarding Inter-State Sales Service Provider<\/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\/overview-of-gst-registration-for-service-providers\/#Services_Providers_under_GST_Registration\" >Services Providers under 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\/overview-of-gst-registration-for-service-providers\/#What_is_the_best_period_for_obtaining_GST_Registration\" >What is the best period for obtaining 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\/overview-of-gst-registration-for-service-providers\/#GST_Invoice_for_Services\" >GST Invoice for Services<\/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\/overview-of-gst-registration-for-service-providers\/#Registration_Process\" >Registration Process<\/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\/overview-of-gst-registration-for-service-providers\/#Penalties_Structure_in_GST\" >Penalties Structure in GST<\/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\/overview-of-gst-registration-for-service-providers\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Turnover_Limit_concerning_Service_Providers\"><\/span>Turnover Limit concerning Service Providers<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Like other business categories, all the service providers must obtain <a href=\"https:\/\/corpbiz.io\/gst-registration\" title=\"GST Registration\"><strong>GST registration<\/strong><\/a> if the entity&#8217;s annual turnover exceeds Rs.20 lakh\/annum in most states and Rs.10 lakh\/annum in the Special Category States.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GST_Registration_regarding_Inter-State_Sales_Service_Provider\"><\/span>GST Registration regarding Inter-State Sales Service Provider <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>For all forms of businesses, the obtainment GST registration is mandatory, irrespective of turnover&#8217;s limit, if the enterprises are engaged in the trading of goods from one state to another. However, this limitation does not apply to the service providers as per the directions of the 23rd <a href=\"https:\/\/corpbiz.io\/learning\/40th-gst-council-meeting\/\"><strong>GST Council Meeting<\/strong><\/a>. Henceforth, for service providers, engaged in the interstate business and having turnover of 20 lakhs needs not to avail GST registration. Moreover, the entities performing services under the e-commerce framework also don&#8217;t have to bear that taxation liability. This is one of the most important aspects w.r.t GST Registration for Service Providers. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Services_Providers_under_GST_Registration\"><\/span>Services Providers under GST Registration<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>GST Registration is mandatory for the following category, which is as follows:-<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img decoding=\"async\" width=\"615\" height=\"419\" src=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/07\/image-86.png\" alt=\"Services Providers under GST Registration\" class=\"wp-image-13085\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/07\/image-86.png 615w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/07\/image-86-300x204.png 300w\" sizes=\"(max-width: 615px) 100vw, 615px\" \/><\/figure><\/div>\n\n\n<p>However, the given category of service providers will still need to obtain GST registration regardless of the turnover they generate per year. GST Registration for Service Providers list is as follows:-<\/p>\n\n\n\n<ul>\n<li><em>Service Providers related\nto OIDAR <\/em><em><\/em><\/li>\n\n\n\n<li><em>Operators linked with\nE-Commerce activities<\/em><em><\/em><\/li>\n\n\n\n<li><em>Non-Resident entities\nrendering services to Indian Residents<\/em><em><\/em><\/li>\n\n\n\n<li><em>Regular Taxable Person<\/em><em><\/em><\/li>\n<\/ul>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/documents-required-for-gst-registration-in-india\/\">\nGST Registration Documents: A Complete Checklist<\/a><\/mark><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_the_best_period_for_obtaining_GST_Registration\"><\/span>What is the best period for obtaining GST Registration?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If you are law-abiding\ntaxpayers with service tax registration, you must seek ways to transfer service\ntax registration to GST registration. If you are about to launch a new service\nfirm, you must obtain GST registration within one month of commencing. In case\nif you are a regular or non-resident taxpayer, you need to get registered under\nGST within five days before starting a business.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GST_Invoice_for_Services\"><\/span>GST Invoice for Services<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In case if you don&#8217;t opt\nfor GST registration, you can take advantage of the supply bill, defying the\ninclusion of GST details. The collection of GST is prohibited in case if you\nlack a GST registration.<\/p>\n\n\n\n<p>In case you are a GST registration holder, you are accountable for providing a tax invoice within thirty days of the rendering of services. The supplier must ensure that two copies of the invoice produced whenever the trading occurs. The information in the tax invoice should briefly illustrate the elements such as the nature of service, customer&#8217;s GSTIN, date of the invoice, SAC code, and <strong>GST rate<\/strong><sup><a href=\"https:\/\/cbic-gst.gov.in\/gst-goods-services-rates.html\"><strong>[1]<\/strong><\/a><\/sup>. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Registration_Process\"><\/span>Registration Process<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The process of GST\nregistration is a simple and straightforward task. Here what you need to do to\nget registered under GST. After following the guidelines as mentioned below,\nthe portal might authenticate your request for GST Registration.<\/p>\n\n\n\n<ul>\n<li>Once you logged into your service tax account, a provisional ID\nand password will be provided to you for the enrollment in GST.<\/li>\n\n\n\n<li>On the GST portal, you will be prompted to select one of the\nalternatives for enrollment purposes. All you need to choose the &#8220;New user\nlogin&#8221; option. <\/li>\n\n\n\n<li>Use your account credentials for the login purpose. <\/li>\n\n\n\n<li>After logging in, a page will appear on your screen asking you\nto enter your email address and phone number. <\/li>\n\n\n\n<li>Once you do that, an OTP will be sent to your phone and email\naddress. <\/li>\n\n\n\n<li>Recreate the user name and password. <\/li>\n\n\n\n<li>Set up some questions to enhance the security of the account. <\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Penalties_Structure_in_GST\"><\/span>Penalties Structure in GST<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>There\nare few penalties prescribed considering the structural works in GST. Those are\nas follows:-&nbsp; <\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Late<\/strong> <strong>filing<\/strong><\/h3>\n\n\n\n<p>Late filings invoked\npenalties in the form of late fees. Under the GST regime, 100 rupees per day of\nlate fees are charged. Thus the total amount of late fee will come out to be\n200 rupees (CGST-100 Rs + SGST-100 Rs). The provision for late fees has been maxed\nat 5000 rupees. However, in IGST filing, the provision for a late fee has been\ndeterred by the tax authority. In line with this penalty, 18% of the internet\nrate needs to be bear by entities on an annual basis. It is basically evaluated\non the taxable amount. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Violating the filing norms<\/h3>\n\n\n\n<p>If the entity fails to comply with the monthly procedure of <a href=\"https:\/\/corpbiz.io\/gst-return-filing\" title=\"GST Return Filing\"><strong>filling GST return<\/strong><\/a>, the filling for subsequent months will be put on hold. It could lead the taxpayer to stringent penalties and even cascading effect. Any entity involved in the mistreatment of tax provisions or making the short payment will attract a penalty of 10% of the due tax amount. However, such a penalty is only applicable to the sum of the amount exceeding 10000 rupees. An offender will be subjected to a 100% penalty with a minimum amount of 10, 0000. Jail term is also a part of this provision for those who intentionally violate the GST compliances. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Cases of fraud<\/h3>\n\n\n\n<p>If the concerned entity has\novercome any transaction or avail, the excessive tax credit will undergo\ninspection under GST provision. The inspection protocol handles by an officer\nof CGST\/SGST as he\/she will be responsible for scrutinizing the area of\ninterest. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><strong>Conclusion <\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>GST is a refined tax structure that discourages the complexities of the previous tax regime. The Good and Service Tax was rolled out with a slogan- one nation one tax, which means no taxpayers in the country is bound to cater to different taxes such as VAT or excise duty anymore. Now all the taxes submerged in a single entity called GST. Easy filling, clear tax slabs, and less conflict are the few highlights of GST. If you are willing to get registered under GST or want some detailed clarification on GST registration, then we are here to help you out. Also, if you would like to suggest something regarding this topic i.e., GST Registration for Service Providers, then drop your comment without hesitation.<\/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\/guide-to-change-gst-registration-details-online\/\">\nStep by Step Guide to Change GST Registration Details\n<\/a><\/mark><\/p>\n\n\n\n<p> <\/p>\n","protected":false},"excerpt":{"rendered":"<p>The more complexities have been squeezed out from the GST rules for registration in the 23rd GST Council Meeting. This blog will render detailed information concerning the turnover limit for service providers to obtain GST registration and the penalties. Turnover Limit concerning Service Providers Like other business categories, all the service providers must obtain GST [&hellip;]<\/p>\n","protected":false},"author":22,"featured_media":13089,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[16],"tags":[773],"acf":{"service_id":"68"},"authorName":"Pankaj Tyagi","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2022\/01\/MicrosoftTeams-image-42.jpg","authorDescription":"Pankaj has a diverse experience of writing research papers, blog, and articles during his college time. Earlier, he was working as a tax consultant in a financial firm, but his interest in writing drives him to pursue a career in the writing field.","postViews":5446,"readingTime":4,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/13080"}],"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\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=13080"}],"version-history":[{"count":18,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/13080\/revisions"}],"predecessor-version":[{"id":68729,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/13080\/revisions\/68729"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/13089"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=13080"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=13080"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=13080"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}