GST REGISTRATION

It is mandatory for Service Tax, Excise CST Assessee migrate to GST. The new Business cross the turnover of 20 Lakh Rupees except from north eastern states where the turnover is 10 Lakhs needs to register under GST.




COST :

For Service tax Dealers :
 1999-/ Onward
For New Business :
 2499-/ Onward





TIME LIMIT FOR REGISTRATION :

“person liable to take registration under GST is liable to obtain Registration within thirty days”.



DOCUMENT REQUIRED FOR GST REGISTRATION :

Sole Proprietorship Firm 1. Pan Card
2. Address Proof
Partnership Firm 1. Pan card of the Firm
2. Partnership deed
3. Partnership registration certificate & Partners id & Address proof
Private Limited Company, One Person Company, Limited Company 1. Pan card of the Company
2. Certificate of incorporation
3. MOA and AOA of the Company
4. Board Resolution with Directors Id & Address Proof
LLP 1. Pan card of the Company
2. Certificate of incorporation
3. Deed, Partners Id & Partners Address Proof
Additional Document required for all Types of Business 1. DSC (Digital Signature Certificate)
2. Passport size photo
3. Authorisation Letter for GST Registration
4. First page of bank statement or Pass Book
5. Electricity Bill/ Property Ownership proof/Rent agreement


OTHER RETURNS :

  REQUIRE NOT REQUIRE OPTIONAL
1) Annual aggregate turnover in a state above Rs. 20 lakhs except for north eastern states    
2) Annual aggregate turnover in a north eastern state above Rs. 10 lakhs    
3) Registered under any existing indirect tax (VAT, EXCISE , SERVICE TAX,)    
4) Have operation in multiple states    
5) Multiple Business vertivals in one state    
6) Inter-state taxable supply of good and/or services    
7) Casual taxable persons making any supply of goods or services in a taxable territory and has no fixed place of business.    
8) Non resident taxable person having no fixed place of business in india.    
9) Required to pay tax under reverse charge.    
10) Required to deduct tax at source    
11) An E-commerce operator / aggregator.    
12) Suppling or selling throgh E-Commerce operator / aggregator.    
13) Engaged in supply of goods / services as an agent on behalf of other registered taxable persons.    
14) Working as distributor or input service distributor.    
15) Supplying online information and database access or retrival services from a place outside india to a person in india, other than a registered taxable person.    
16) Voluntary registration.    
17) Anuthing else notified by the government from time to time.    
18) A supplier engaged in supply of goods and / or services not liable / wholly exempt from tax.    
19) Produce out of cultivation of land by an agriculturist.    


Number Of Registration Required :

Every business establishment or operational unit in a different state require separate registration for each state. Every business establishment or operational unit within the same state can obtain separate registration for each business vertical subject to conditions.