{"id":13415,"date":"2020-07-23T12:58:10","date_gmt":"2020-07-23T07:28:10","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=13415"},"modified":"2020-07-23T13:00:54","modified_gmt":"2020-07-23T07:30:54","slug":"online-gst-registration-for-service-tax-holder","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/online-gst-registration-for-service-tax-holder\/","title":{"rendered":"A Complete Overview on GST Registration for Service Tax Holder"},"content":{"rendered":"\n<p class=\"has-drop-cap\">A taxable person under GST is a person\ninvolved in business activities in India and is registered under the GST Act.\nAny individual involved in the trading of taxable goods and services is treated\nas a taxable person. Here the term &#8220;person&#8221; refers to a company,\nAOP\/BOI, HUF, individuals, or a government-based corporation.<\/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\/online-gst-registration-for-service-tax-holder\/#Entities_required_to_get_registered_under_GST\" >Entities required to get registered under 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\/online-gst-registration-for-service-tax-holder\/#Who_is_Casual_Taxable_Person_from_the_GST_perspective\" >Who is Casual Taxable Person from the GST perspective?<\/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\/online-gst-registration-for-service-tax-holder\/#GST_Registration_based_on_the_class_of_taxable_person\" >GST Registration based on the class of taxable person<\/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\/online-gst-registration-for-service-tax-holder\/#A_Casual_and_Non-resident_taxable_person_Us_24\" >A Casual and Non-resident taxable person U\/s 24<\/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\/online-gst-registration-for-service-tax-holder\/#Conclusions\" >Conclusions<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Entities_required_to_get_registered_under_GST\"><\/span>Entities required to get registered under GST<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" width=\"710\" height=\"336\" src=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/07\/image-106.png\" alt=\"Compulsory gst\" class=\"wp-image-13417\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/07\/image-106.png 710w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/07\/image-106-300x142.png 300w\" sizes=\"(max-width: 710px) 100vw, 710px\" \/><\/figure><\/div>\n\n\n\n<ul><li>Any business whose annual income\/turnover surpasses the threshold limit of 20 lakhs (Rs 10 lacs for hill states and northern eastern). Note: This clause does not apply to the business engaged in the supply of exempted goods\/services. <\/li><li>Every person who complies with the earlier tax reform, such as service tax or VAT, should mandatorily opt for <a href=\"https:\/\/corpbiz.io\/gst-registration\"><strong>GST registration<\/strong><\/a>. <\/li><li>A registered business transformed on amalgamation, merger, or demerger must opt for GST registration, w.e.f the date of transfer. <\/li><li>Taxpayer dealing with inter-state supply of goods<\/li><li>Casual taxable person <\/li><li>A taxable person from overseas<\/li><li>Supplier&#8217;s agent <\/li><li>Service tax holders<\/li><li>Taxpayer confronting reverse charge mechanism<\/li><li>Input service distributor <\/li><li>Business dealing with E-commerce activities. <\/li><li>A person selling goods via e-commerce aggregator<\/li><li>The person conducting an online business of eBooks from overseas locations and rendering services to customers in India. <\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Latest Updates<\/h3>\n\n\n\n<p>The government offers additional relaxation of\ntime to the taxpayer regarding GST compliance for the fiscal year 2020. Now the\nlast date for completing the compliance for taxpayers has been extended up to\n31st August 2020. <\/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\/overview-of-gst-registration-for-service-providers\/\">A complete overview of GST Registration for Service Providers<\/a><\/mark><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_is_Casual_Taxable_Person_from_the_GST_perspective\"><\/span>Who is Casual Taxable Person from the GST perspective?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A taxpayer or Service tax holders involved in the supply of goods and services in the taxable territory without a permanent place of business is referred to as a casual taxable person under GST. For example, suppose a taxpayer is a prominent supplier of non-exempted services and has a business place in Ranchi. The taxpayer supplies its services in another state, i.e., Bangalore, where he doesn&#8217;t have any business place. As per the <strong><em>GST Act<\/em><\/strong><sup><a href=\"https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_(India)\"><strong><em>[1]<\/em><\/strong><\/a><\/sup>, the taxpayer, in such a case, will be treated as a casual taxable person in Bangalore. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Non-Resident taxable person under GST<\/h3>\n\n\n\n<p>A non-resident taxable person is an entity\nthat operates from outside India and raises its income by selling goods and\nservices to the customer living in India. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Input Service Distributor<\/h3>\n\n\n\n<p>Input Service Distributor is referred to as a\nbusiness office that obtains a tax invoice against the input services and distributes\nthe input tax credit to other branches. Although ISD and the branches have\nidentical PAN information, they may possess different GSTIN details. ISD\nMechanism typically used for the credit distribution on the common invoice in\nthe context of input services and not on capital goods. <\/p>\n\n\n\n<p>For example, firm A has a head office in the Hyderabad. It has its branches situated in a different part in India, let&#8217;s say- B, C, and D. The firm&#8217;s head offices availed the professional services and obtain a tax invoice on behalf of all the branches. Since the professional services received by the head office, it is equally accessed by all branches. In such a case, the head office is not liable to take advantage of the entire input tax credit. It\u2019s a liability of the head office to distribute this tax credit to its branches, i.e., B, C, and D. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GST_Registration_based_on_the_class_of_taxable_person\"><\/span>GST Registration based on the class of taxable person<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul><li>Every eligible taxpayer or Service tax holders must opt for registration in every state that comes under GST provisions, within the thirty days of commencement of its business activity. <\/li><li>Casual\/ non-residents must apply for GSTIN via an online portal at least five days before starting any business operation. <\/li><li>The GST registration is PAN-based, so the taxpayer needs to keep PAN detail intact during registration. <\/li><li>Since GST registration is applicable state-wise, the eligible taxpayers including Service tax holders must obtain separate registration for each state. <\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"A_Casual_and_Non-resident_taxable_person_Us_24\"><\/span>A Casual and Non-resident taxable person U\/s 24<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If a casual or non-resident taxable person is\nabout to commence the new business, it&#8217;s mandatory to apply for GSTIN via an\nonline portal within the threshold period, i.e., five days, or else it will\ndeem as an offense. A special provision has been mentioned under section 24 for\nsuch entities. <\/p>\n\n\n\n<p>GST also renders some additional relaxation to such entities in terms of temporary registration. In case of urgency, the taxpayers can avail temporary registration for a period of 90 days to avoid the conflict with the tax authority while commencing the business activities. Taxpayers that opt for registration u\/s 24 should compulsorily make an advance payment on account of GST based on the estimated tax liability. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Collecting GST<\/h3>\n\n\n\n<p>The taxable person is the only entity\naccountable for collecting GST. As per the GST Act, such entities are required\nto mention the GST amount on tax invoices. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Returns<\/h3>\n\n\n\n<p>A regular taxpayer is under the obligation of\nfurnishing one annual return &amp; three returns monthly. The taxpayers under\nthe composition scheme need to adopt a different approach in this aspect. ISD\nis entitled to collect tax at sources. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusions\"><\/span>Conclusions <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>All the taxpayers must get registered for GST to avoid conflict with the tax authority. Those who want to obtain GSTIN without hassle need to head over to the GSTN portal and fill up the required form. If you are not accustomed to the online submission of the form, call <a href=\"https:\/\/corpbiz.io\/\"><strong>CorpBiz<\/strong><\/a> experts for instant support.<\/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\/check-gst-registration-status\/\">\nStep by step guide on how to check GST Registration Status\n<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A taxable person under GST is a person involved in business activities in India and is registered under the GST Act. Any individual involved in the trading of taxable goods and services is treated as a taxable person. Here the term &#8220;person&#8221; refers to a company, AOP\/BOI, HUF, individuals, or a government-based corporation. Entities required [&hellip;]<\/p>\n","protected":false},"author":22,"featured_media":13418,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[16],"tags":[17],"acf":{"service_id":"334"},"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":3551,"readingTime":4,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/13415"}],"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=13415"}],"version-history":[{"count":13,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/13415\/revisions"}],"predecessor-version":[{"id":13435,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/13415\/revisions\/13435"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/13418"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=13415"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=13415"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=13415"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}