{"id":6751,"date":"2018-01-29T15:03:14","date_gmt":"2018-01-29T09:33:14","guid":{"rendered":"https:\/\/enterslice.com\/learning\/?p=6751"},"modified":"2021-01-05T14:35:30","modified_gmt":"2021-01-05T09:05:30","slug":"where-to-register-for-gst","status":"publish","type":"post","link":"https:\/\/enterslice.com\/learning\/where-to-register-for-gst\/","title":{"rendered":"Where and who should apply for GST Registration in India"},"content":{"rendered":"<p class=\"has-drop-cap\">After the implementation of GST on 1<sup>st<\/sup> July 2017, there have been many people who have sought registration under the new tax regime. GST in India can be applied online. There is no physical application is required to be filed. And there are no separate state laws relating to online <a href=\"https:\/\/enterslice.com\/gst-registration\"><strong>GST registration in India<\/strong><\/a><strong>. <\/strong>If any taxpayer is willing to get GST registration in Delhi<strong>&nbsp;<\/strong>then his registration procedure will not differ from any other taxpayer applying for <strong>GST registration in Maharashtra<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Who Should Apply for GST Registration?<\/h2>\n\n\n\n<p><em>One can apply for GST registration depending upon any of the following reasons;<\/em><\/p>\n\n\n\n<ul><li>Migration: Anyone who was already registered under any of the previous indirect tax laws, were required to migrate to GST. However, if they are not covered under the mandatory requirements for GST they can surrender their GST registration.<\/li><li>Threshold Based Registration: As per subsection (1) of Section 22 of CGST Act, 2017 certain threshold limits in relation to the aggregate turnover are set. Anybody whose aggregate turnover crosses the set threshold is required to get registered under GST.<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>States<\/strong><\/td><td><strong>Threshold<\/strong><\/td><\/tr><tr><td>Any state or union territory other than the Special Category States<\/td><td>Rs. 20 Lakhs<\/td><\/tr><tr><td>The Special Category States<\/td><td>Rs. 10 Lakhs<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul><li>Mandatory Registration<strong>:<\/strong> In <strong>Section 24 of CGST ACT, 2017<\/strong><sup><a href=\"http:\/\/gstcouncil.gov.in\/sites\/default\/files\/CGST.pdf\"><strong>[1]<\/strong><\/a><\/sup> a list of suppliers are listed out who is required to get GST Registration irrespective of their aggregate turnover.<\/li><li>Voluntary Registration<strong>: <\/strong>For anyone who is not covered in any of the above-mentioned categories, have an option to apply on a voluntary <a class=\"glossaryLink\"  aria-describedby=\"tt\"  data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;Basis&lt;\/div&gt;&lt;div class=glossaryItemBody&gt;In finance, the &amp;quot;basis&amp;quot; is a term with several applications, including representing the difference between the spot price and the future contract price of an asset, which is vital in investment(...)&lt;\/div&gt;\"  href=\"https:\/\/enterslice.com\/learning\/terms\/basis\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'>basis<\/a>.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">State Specific Registration<\/h2>\n\n\n\n<p>As we have discussed earlier that the GST in India is the same all across the nation. But, the question is where actually the taxpayer is required to get registered.<\/p>\n\n\n\n<p>As GST is a destination-based tax i.e. that the tax is collected by the government of the State where the final receiver of goods is located. If the supplier is based in Karnataka and supplies his goods to customers based in Chennai and Madhya Pradesh, will he be required to get a GST registration in Chennai and a separate GST registration in MP as it is a destination-based tax?<\/p>\n\n\n\n<p>The answer is no, irrespective of the final place of consumption the supplier is required to get registered where he has a place of business. In this case, the supplier is required to get <strong>GST registration in Karnataka<\/strong>.<\/p>\n\n\n\n<p>If the same supplier has a godown, branch office or any other place of business in any other state, let&rsquo;s say in Bihar. Then he will be required to get an additional <strong>GST registration in Biha<\/strong>r.<\/p>\n\n\n\n<p><strong>Read our article<\/strong>: <mark><a href=\"https:\/\/enterslice.com\/learning\/gst-registration-mumbai\/\">How to Apply For GST Registration in Mumbai<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>After the implementation of GST on 1st July 2017, there have been many people who have sought registration under the new tax regime. GST in India can be applied online. There is no physical application is required to be filed. And there are no separate state laws relating to online GST registration in India. If [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":12538,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[49,2559],"tags":[2328],"acf":{"service_id":"68"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v14.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>How to Apply for GST Registration in India - Enterslice<\/title>\n<meta name=\"description\" content=\"One can apply for GST registration who was already registered under any of the previous indirect tax laws. GST in India can be applied online.\" \/>\n<meta name=\"robots\" content=\"index, follow\" \/>\n<meta name=\"googlebot\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta name=\"bingbot\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/enterslice.com\/learning\/where-to-register-for-gst\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How to Apply for GST Registration in India - Enterslice\" \/>\n<meta property=\"og:description\" content=\"One can apply for GST registration who was already registered under any of the previous indirect tax laws. GST in India can be applied online.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/enterslice.com\/learning\/where-to-register-for-gst\/\" \/>\n<meta property=\"og:site_name\" content=\"Enterslice\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/enterslice\" \/>\n<meta property=\"article:author\" content=\"enterslice\" \/>\n<meta property=\"article:published_time\" content=\"2018-01-29T09:33:14+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-01-05T09:05:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2018\/01\/Apply-for-GST.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2000\" \/>\n\t<meta property=\"og:image:height\" content=\"1333\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<meta name=\"twitter:creator\" content=\"@enterslice\" \/>\n<meta name=\"twitter:site\" content=\"@enterslice\" \/>\n<!-- \/ Yoast SEO plugin. -->","authorName":"Narendra Kumar","authorImageUrl":"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2019\/04\/nk-1.jpg","authorDescription":"Experienced Finance and Legal Professional with 12+ Years of Experience in Legal, Finance, Fintech, Blockchain, and Revenue Management.","postViews":556,"readingTime":2,"nextPost":{"id":6750,"slug":"gst-reg-06-registration-certificate-download"},"prevPost":{"id":6747,"slug":"pvt-ltd-company-profit-sharing"},"featuredMediaUrl":"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2018\/01\/Apply-for-GST.jpg","postTerms":"GST","_links":{"self":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/posts\/6751"}],"collection":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/comments?post=6751"}],"version-history":[{"count":0,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/posts\/6751\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/media\/12538"}],"wp:attachment":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/media?parent=6751"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/categories?post=6751"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/tags?post=6751"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}