GST Registration

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What is exactly is the GST?

GST (Goods a service tax) is a Pan based comprehensive, multi-stage destination based valued added tax on manufacture, Sale and consumption of goods throughout the India. GST replaces all taxes levied by the state and central governments. Goods and Services Tax (GST) is not only the tax reforms in the India, it is going to be business reforms. Government aims to remove all tax barriers between central &states. It aims to create a single market with mission of one nation one tax.

What is GST Registration?

Every business entity carrying out a taxable business activity by supply of goods or services and whose turnover exceeds Rs.20 lakh other than north east India and in other state Rs. 10 Lakh will require to register as normal taxable person.

Who all are exempted from GST Registration?
Exempted supplies

Exclusively evolved in exempted supply for goods & Services.

United Nations

No Need to apply for GST registration and they can simply apply for UIN (Unique identification number) instead GSTIN.

Embassy

All the consulate of foreign nations in India shall be required to obtain UIN No.

Agriculturist

A person evolved in agriculture activity is exempted from the requirement of GST Registration. if a person has any other taxable business apart of agriculture then he will not be entitled to claim exemption like horticulture, Farming i.e.

A person or business Activity

As Notified person by GST board from time to time

Who all are liable to be registered under GST Act?
Automatic registration

A Person Registered under the any Existing Indirect Tax laws like VAT, CST, Excise, Service tax i.e. shall be automatically migrated to GST.

Conditional registration

A person who is location in north east states and annual turnover is 10 lac or more shall be required to be registered under the GST laws. For the rest of India the mandatory registration under GST Act is required if annual turnover is Rs. 20 lac or more.

Mandatory registration

  • Every e-commerce aggregator& Importer has to mandatorily apply for GST Registration irrespective of turnover
  • A person who claims input tax credit should apply for GST Registration
  • A person who collect TDS/ TCS and liable to deposit in the Government account shall be required to register with GST portal
  • A person who pays tax on reverse charge mechanism – under reverse charge mechanism the purchaser of goods and services admits to pay the taxes &claim input hence will require to register with GST Portal.
  • Input service distributor
  • A person evolved in interstate supply of goods and services are mandatorily require to obtain GST Registration no.
  • All causal dealer must be registered prior to start of business
  • Non-resident tax payer will require to obtain registration in advance before any supply of goods and services in India.
  • Online database and software service provider other than Indian taxable person.

Voluntarily Registration

A person at his own motion may apply for voluntarily GST registration even if he has no turnover of supply of goods or services. and he can enjoy all other benefits available to a tax payer under the GST Act like Claim of Input tax credit, he Can collect tax on supply of goods and services. Can issue invoice i.efew other benefits in terms of size and scale of business. B2B customers only prefers to buy from a registered taxable person.

What is timeline for GST Registration

  • Existing taxpayers – All existing tax payers registered under VAT/CST, Excise, Service tax i.e mandatorily required to be registered before 1st June 2017. Only registered person under GST shall be allowed do carry forward of Input tax credit.
  • New Taxpayers – all liable taxpayers are required to be registered within 30 days and if you will file well on time then you can avail input tax credit from 1st day of your business. If you delay the registration then you can only collect tax or avail input tax credit only from the date GST registration has been granted.
  • For Causal dealer – A casual dealer who intent to start a business under GST regime has to mandatorily apply for GST registration 5 days before commencement of business. A causal dealer has to pay GST in advance based on the estimated turnover of 90 days. GST Registration for causal dealer is only valid for 90 days.
  • For Non-resident, taxable person – a non-resident taxable person who wish to commence a business India without setting up fixed establishment or office then he has to apply for GST Registration 5 days before commencement of business. The validity of GST Registration for non-resident is for maximum 90 days. Another extension may be applied for another 90 days and tax has to be paid in advance.

GST Registration Procedure

GST Registration is 100% online process and you just need basic understanding of GST laws to register or migrate your existing registration No to GST portal.

  • For GST migration login to State government VAT website & for service tax and excise CEBEC online platform.
  • Generate provisional login id for migration to GST portal
  • Log in to GST Portal
  • Submit email id and Phone no of the taxpayers
  • Upload necessary documents
  • Digitally sign all the GST forms
  • GST Department within 3 working days will issue you the certificate

What is Procedure for Multiple GST Registration

GST registration has to obtained for each state of business operations under CGST & SGST. Each registered unit will be treater as distinctperson under GST Regime.

If a business has more than one business location in a state it is called multiple business verticals then supplier of goods or services can apply for one single registration for one business segment.

If a business has more than one business segment then he will have to apply for GST Registration for each business segment in a state. One person has one factory as well 10 retail outlets of ready-made garments and healthy snacks in Delhi, then he has to apply separately for two business segment Apparel and Snacks.

Frequently asked Questions
What is Goods and Services Tax (GST)?

GST is destination based tax on final consumption of goods & Services. It levied on each stage of value addition. It is a value-added tax. It replaces all indirect taxes of states and central government Except custom.

What exactly is the concept of destination based tax on consumption?

The final tax would accrue in the state of consumption and hence final tax will be paid over the place of consumption.

Which are the commodities proposed to be kept outside the purview of GST?

The supply of liquor, petroleum products like crude, Petrol, high speed diesel, natural gas and aviation turbine fuel have been kept outside the GST looking the state interest.

What will be status of Tobacco and Tobacco products under the GST regime?

Tobacco and tobacco products would be subject to GST.

What type of GST is proposed to be implemented?

In India GST has dual tax structure means above the certain turnover limit on supply of intra-sate transaction by a taxable person both CGST & SGST applicable. Whereas in case of interstate transaction IGST shall be applicable.

Why is Dual GST required?

In India both state and central have been assigned the powers to levy and collect the tax. therefore, be in keeping with the Constitutional requirement of federalism dual GST system has been introduced.

Which authority will levy and administer GST?

Respective states & UT will levy and administer SGST/UTGST and central will levy and administer the IGST & CGST.

How a particular transaction of goods and services would be taxed simultaneously under Central GST (CGST) and State GST (SGST)?

With the implementation of GST in India this not only a tax reforms but in fact this is going to business reforms. The Tax revenue of government is expected to be increased. Also price of necessary product will go down and entire economy will be benefited from this tax reforms.

What are the benefits which the Country will accrue from GST?

With the implementation of GST in India this not only a tax reforms but in fact this is going to business reforms. The Tax revenue of government is expected to be increased. Also price of necessary product will go down and entire economy will be benefited from this tax reforms.

Who is liable to pay GST under the proposed GST regime?

A person who has annual turnover of Rs. 10 lac in north east states and 20 lac in rest of India, Mandatorily required to apply for GST registration. Business activity like import, e-commerce, Non-resident taxable person & Causal dealer has to apply for GST registration without any turnover limit.

How will the goods and services be classified under GST regime?

HSN (Harmonised System of Nomenclature) code shall be used for defining the goods under GST registration and SAC for defining the services under GST Act.

How will imports be taxed under GST?

Imports of Goods and Services will be deemed as inter-state supplies and IGST will be levied on import of goods and services into the country. Input credit shall be allowed on IGST paid at the time of import of goods. No credit for custom shall be allowed.

How will Exports be treated under GST?

Export of goods and services are treated as zero rated supply and no tax will be payable on export of goods or services. However, refund of input tax credit shall be allowed.

What is the scope of composition scheme under GST?

A taxable person who has reason to believe that in a financial year his annual turnover will be less than Rs. 50 lac then he can apply for composition scheme. This scheme will assist small retailer for hassle free tax compliance and take advantage of lower tax rate. Tax under composition scheme is expected to be around 0.5% to 4%.

What is the purpose of Compliance rating mechanism?

As per Section 149 of GST Act, a new concept of compliance rating has been introduced to improve the business eco-system. Compliance rating will available for every public so that every business can take wise decision about the new relationship with a business. Higher compliance rating will enable you fasted tax refund and maximum use of online processing system.

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