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GST Registration in Kolkata- An Overview

GST Registration in Kolkata- An Overview

In this article, we will look into the various aspects of GST registration in Kolkata.

GST registration in Kolkata is mandatory for all businesses that exceed the limit set by the state government. The threshold limit for supply of taxable goods is Rs. 40 lakhs & Rs. 20 lakhs in the case of northeast & hilly areas. Whereas, for taxable services, the threshold limit is Rs. 20 lakhs for all the states.

GST stands for Goods & Services Tax, which is the only indirect tax since July, 2017 that helps in eliminating the cascading effect of taxes. The GST paid can be claimed as ITC (Input Tax Credit) & it is also allowed to set off against the tax payable.

What is the threshold limit for the purposes of GST registration in Kolkata?

The threshold limit for the purposes of GST registration in Kolkata was 20 lakhs for mandatory registration. Thereafter, the threshold limit was raised & the state of West Bengal choose to continue with the raised threshold limit. The new limit came into effect from 1st April, 2019. The threshold limit for taxable goods is Rs. 40 lakhs & for taxable services it is Rs. 20 lakhs (it remained the same).

Aggregate turnover as per GST Act

According to Section 2(6) of the CGST[1] OR SGST Act, an aggregate turnover may include the aggregate value of all the exempted supplies, i.e., all taxable supplies or export of goods or services or for all inter – state supply by the dealer having the same PAN.

Aggregate turnover includes all the supply made by the taxable person, either on his own or through the agents.

Advantages of GST registration in Kolkata

The following are the advantages of GST registration in Kolkata:

  • GST simplifies the tax administration, the compliance & eliminates the economical distortions in the production, consumption & trade.
  • GST helps in avoiding the cascading effect that further helps in production cost, & making export more competitive.
  • Reduction in the cost of logistics & consolidation of warehouse facilities.
  • It helps in regulating the unorganized sector & helps in boosting the economy.
  • The revenue generated by the GST will boost up the state & central economy.

Documents required for GST registration in Kolkata

The documents required for the purpose of GST registration in Kolkata. The documents are:

Trade LicensePlace of business Branch office (if any) Warehouse (if any)
PAN CardPAN card of: Company Partnership firm LLPHUF Sole proprietorship, PAN card of: Partners Directors Karta of HUF Sole Proprietor
Residence proofResidence proof of the Partners, Directors, Karta of HUF, Sole Proprietor that includes: Voter Id, Passport, Driving license (DL), Telephone bill, Electricity bill
Bank DetailsBank account details via: Cancelled cheque Front page of the passbook
Legal occupancy of the place of businessOwnership document Lease agreement NOC from the landlord with the property tax receipt of the original landlord
Incorporation DocumentsDeed of Partnership MoA, AoA

What is the penalty for non – registration under the GST in Kolkata?

A penalty is imposed for non – registration of GST registration that is 10% of the total tax amount or a minimum Rs. 10,000.

Where an individual deliberately evading the tax, a penalty of 100% of the tax amount will be levied.


GST registration in Kolkata is mandatory for all taxable goods & services to have GST registration certificate. Obtaining GST registration certificate is mandatory because it helps for the government to collect revenue & invest the said amount in the development of the state.

Read our article: GST Registration Requirement for different Taxpayers

Navdisha Sehgal

Completed BA LLB from JEMTEC, School of Law, Greater Noida (Affiliated to GGSIP University, New Delhi). I have an experience of about 2 years in various fields of corporate laws, but I have a keen interest in researching on legal issues and to gain knowledge. I always strive to bring the best to work on what I do.

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