Online GST Registration in India: In-depth Detail

GST registration is online registration under GST Act for the person who has been registered under previous law (i.e. Excise, VAT, and Service Tax) and for that person whose turnover exceeds 20 Lakhs ( 10 Lakhs for Northern Eastern States and hills states) required to get registration under GST ACT.

Is it mandatory to get Register under the GST Act?

• The person who was registered under previous law (Excise Act, Service Tax & Vat)
• A business whose turnover exceeds 20 Lakh (10 Lakh in northern-eastern states)
• Non Resident taxable person
• Agents of a supplier
• Input service distributor
• A person under the reverse charge mechanism
• A person who supplies goods & services through E-commerce aggregators
• The person supplying online information and database access or retrieval service place outside India to a person who is resident in India other than the registered person

Documents Required for GST Registration

Individual

• PAN
• Aadhaar Card
• A passport Size photograph
• In Case of Rented property – Rent agreement and Electricity bill(Latest)

Or
In Case of own Property – Electricity bill (Latest)

• Bank Statement or Canceled Cheque
• Detail of Business

Firm

• Pan Card of the All partners
• Aadhaar card of the All partners
• Passport Size Photograph of the All partners
• Copy of Partnership Deed
• In Case of Rented property – Rent agreement and Electricity bill(Latest)

Or
In Case of own Property – Electricity bill (Latest)

• Bank Statement or Canceled Cheque
• Detail of Business
• Authorization letter of the partners authorizing the partner to sign behalf of the Firm
• In Case of LLP, the DSC of Authorized signatory shall also be required.
• In Case of LLP Certificate of incorporation shall also be required.

Company

• Pan Card of the All Directors
• Aadhaar card of the All Directors
• Passport Size Photograph of the All Directors
• In Case of Rented property – Rent Agreement and Electricity bill(Latest)

Or

In Case of own Property – Electricity bill (Latest)

• Bank Statement or Canceled Cheque
• Detail of Business
• Certificate of incorporation
• Board Resolution on the letterhead of the company to authorizing the director to sign behalf of the company for the gst registration process
• DSC of the authorized Director.

Enterslice is Pan India Based Consultant who will help you to get your GST Number anywhere in India.

A penalty for the Non-GST Registration

Where a person has made default in the payment of Tax under GST registration then such person shall be liable to pay penalty 10% of the Amount due subject to minimum amount 10,000/- (When there is reasonable cause for doing such)

However, the willful default shall attract 100% of the amount due.