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On 1st July 2017, the registration process GST system came into effect in India. This tax system, known as GST (Goods & Services Tax), is applicable to all service providers in the country, including freelancers, traders, and manufacturers. The GST consolidates various Central taxes such as Service Tax, Excise Duty, CST, and state taxes like Entertainment Tax, Luxury Tax, Octroi, and VAT. To simplify GST formalities and taxation, businesses with a turnover of less than ₹1.5 crore have the option to choose a composition scheme, allowing them to pay GST at a fixed rate of turnover. Throughout the supply chain, products undergo multiple stages, including procurement of raw materials, manufacturing, wholesale and retail sales, and final consumer purchase. Notably, GST is levied at each of these three stages. The introduction of GST in India aimed to eliminate various indirect taxes and establish a unified taxation system, enhancing collection efficiency and streamlining the process. Businesses with a turnover exceeding Rs. 40 lakhs for the sale of goods (Rs. 20 lakhs for North Eastern and all hilly states for the sale of goods) are required to register for GST. The threshold limits for service providers have not been altered, and they are required to register if their total turnover exceeds Rs. 20 lakhs (for normal category states) or Rs. 10 lakhs (for special category states).
Registration is mandatory for the following individuals:
Registration is not mandatory for the following individuals:
The Eligibility of GST Registration are as follows:
Benefits of GST Registration Process:
In GST registration, there exist distinct categories, namely regular, casual taxable persons, non-resident taxable persons, and eCommerce operators. It is essential to note that casual taxable persons, non-resident taxable persons, and eCommerce operators are obligated to obtain GST registration regardless of their turnover. The types of GST Registration are as follows:
The components of GST are as follows:
The GST Tax Rates Are Structured As Follows:
Documentation requirements for different types of entities under GST registration process are as follows:
Sole Proprietor / Individual:
LLP and Partnership Firms:
HUF (Hindu Undivided Family):
Company (Public and Private):
To successfully complete the GST registration process, every taxpayer must adhere to the prescribed steps outlined below:
Step 1: Commence the GST Registration by filling the online application on the GST portal.
Step 2: Click the Services > Registration > New Registration option
Step 3: On the GST portal, furnish the requisite details as follows:
Step 4: Enter the OTP received on your email ID and mobile number, then click ‘Proceed’.
Step 5: Upon successful OTP verification, click on the ‘Proceed’ button.
Step 6: You will receive a Temporary Reference Number (TRN) on the screen. Save the TRN for future use; it is necessary for accessing PART-B in GST registration and logging into the application.
Step 7: Using the received TRN, open the GST portal again and select ‘Register’ under the ‘Taxpayers’ menu.
Step 8: Choose ‘Temporary Reference Number (TRN)’ and enter the TRN along with the Captcha details.
Step 9: Click ‘Proceed’ after entering the Captcha.
Step 10: An OTP will be sent to your email ID and registered mobile number. Enter the OTP and click ‘Proceed’.
Step 11: The application status will be displayed on the next page. Click on the Edit icon located on the right side of the page.
Step 12: On the subsequent page, fill in all the relevant details and submit necessary documents in various sections.
Step 13: Before final submission, review the ‘Verification’ page and check the declaration. Choose among the following methods:
Step 14: Upon completing the above steps, a successful completion message will be shown on the screen and the Application Reference Number would be received in the registered mobile number and email ID.
Step 15: Check the ARN status on the GST portal.
By following these steps, taxpayers can successfully complete the GST registration process.
The validity of a GST registration entirely depends on the type of taxpayer. For regular taxpayers, the certificate remains valid until cancelled by the GST authority or voluntarily surrendered by the taxpayer.
However, for certificates issued to casual taxpayers or Non-Resident Indian (NRI) taxpayers, the validity is limited to 90 days from the date of registration or the period specified in the registration application, whichever is earlier. Additionally, the validity period can be extended by the appropriate authorities as per the provisions of Section 27(1) of the GST Act.
Penalties and consequences for various GST-related infractions are as follows:
Delay in Filing GSTR:
Not Filing GSTR:
Committing a Fraud:
Assisting in Committing Fraud:
Wrongful Charging of GST Rate:
Not Issuing Invoice:
Non-registration under GST:
Issuing Incorrect Invoice:
Please note that adherence to GST regulations is essential to avoid these penalties and maintain compliance.
End-to-End Assistance |
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We provide thorough assistance and comprehensive service for getting your GST registration. |
ApkaTax offers comprehensive support for the GST registration application process, including legal assistance based on the specific priorities of our clients. |
Our dedicated support team ensures that our clients stay informed about the latest guidelines and updates regarding GST registration requirements and periodic inspections. |
Are you looking for GST Registration Fees then here the details for you. The GST Registration cost start from ₹1000 to ₹10000 along with Government Fee ₹0 and Professional Fee ₹1000.
Steps | Fees |
GST Registration Fee | ₹1000 To ₹10000 |
Government Fee | ₹0 |
Professional Fee | ₹1000 |
In India, businesses having an annual turnover exceeding Rs. 40 lakhs (or Rs. 20 lakhs for businesses in specific special category states) must undergo GST registration. To ensure compliance, it is compulsory for businesses to visibly display their GST number outside their office premises, where it can be easily seen by visitors. Furthermore, they are also obligated to prominently exhibit their GST registration certificate at all their places of business.
The time period for GST registration is as follows: • Within 30 Days for Regular Person: According to Section 25(1) of the act, any individual liable to be registered must apply for registration in each applicable State within 30 days from the date they become liable for registration. • Minimum 5 Days for Casual Person: For casual taxable persons or non-resident taxable persons, it is mandatory to apply for registration at least 5 days before commencing their business operations.
The process of obtaining a Goods and Services Tax (GST) number in India generally requires approximately 15-20 working days starting from the date of submission of the GST Registration application.
Every individual registered under GST, possessing a valid GSTIN, is obligated to file all applicable GST Returns for their business. It is essential to file GST Returns even when no transactions have occurred. In case of no sales or purchases, the taxpayer must still file a NIL Return.
Although it is possible to initiate your business without registration, registering your business can provide numerous advantages, including legal protection, access to funding opportunities, and enhanced credibility with customers, suppliers, and partners.
As per the GST Act, it is a requirement for any individual or business with an aggregated turnover surpassing Rs 20 lakhs to obtain GST registration. For special category states, this threshold was initially set at Rs 10 lakhs. However, effective from 1st April 2019, the threshold was raised to Rs 40 lakhs for the sale of goods. Businesses whose turnover exceeds the specific threshold limit of Rs. 40 lakhs, Rs. 20 lakhs, or Rs. 10 lakhs, depending on the case, must register as a normal taxable person.
Businesses with an annual turnover exceeding Rs. 40 lakhs (for goods) and Rs. 20 lakhs (for services) are obliged to register for GST and fulfill their tax obligations on taxable goods and services.
Businesses with a turnover exceeding Rs. 40 lakhs for the sale of goods (Rs. 20 lakhs for North Eastern and all hilly states for the sale of goods) are required to file for GST.
Under the GST system, the liability to pay GST rests with the supplier of goods or services. Nonetheless, in specific cases such as imports and other notified supplies, the responsibility to pay GST may shift to the recipient through the reverse charge mechanism.
As per Section 24(i) of the applicable regulations, compulsory registration is required for any individual making inter-state taxable supplies of goods or services, irrespective of whether their aggregate turnover remains below the threshold limit.
In accordance with the law, it is compulsory to include the GST number on the invoice. Failure to provide the GSTIN on the invoice will render the seller ineligible to charge GST from the customers.