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About GST Registration

In the GST Regime, businesses whose turnover exceeds Rs. 40 lakhs* (Rs 10 lakhs for NE and hill states) is required to register as a normal taxable person. This process of registration is called GST registration. For certain businesses, registration under GST is mandatory. If the organization carries on business without registering under GST, it will be an offence under GST and heavy penalties will apply.

GST is the biggest tax reform in India, tremendously improving ease of doing business and increasing the taxpayer base in India by bringing in millions of small businesses in India. By abolishing and subsuming multiple taxes into a single system, tax complexities would be reduced while tax base is increased substantially.

GST Certificate

GST registration certificate is provided to persons registered under the GST Act. Entities in India having an annual turnover of more than Rs.20 lakhs in case of service providers and Rs.40 lakhs in case of goods suppliers are required to obtain GST registration. In addition to the aggregate turnover criteria, various other criteria’s could also make a business liable for GST registration (GST Turnover Limit). You can check GST registration eligibility here. In this article, we look at the GST registration certificate in detail.

Documents Required For Registration

Documents For Entity

  • Electricity/ water bill (Business Place)

  • Copy of Service Tax returns (In case of Proprietorship)

  • Passport Size Photograph.

  • Bank Statement / Telephone Bill.

  • Certificate of incorporation (In case of company)

  • Copy of Property papers (If owned property)

  • AOA and MOA (In case of company)

  • Cancelled cheque of firm

  • Conveyance Deed/Lease Deed/Rent Agreement/Sale Deed.

  • Notarized rent agreement.

  • Certificate of No-Objection from Landlord.

Documents For Partner/ Director

  • Copy of PAN Card

  • Passport size photograph

  • Copy of Aadhaar Card/ Voter identity card

  • Authorization letter (In case of Partnership)

  • Authority from other Directors on letter head (In case of company)

  • Copy of Partnership deed (In case of Partnership)

  • Board Resolution/self declaration (In case of Company)

  • Telephone Bill in the name of the Individual (In case of individual)

  • Cancelled cheque of individual8

Import / Export Registration Packages


  1. Company Incorporation Certificate
  2. One Company Name Registration
  3. PAN / TAN
  4. DIN No.
  5. Udyog Aadhaar Certificate
  6. MOA
  7. AOA
  8. Share Certificate
  9. MSME Certificate
  10. GST Certificate
  11. Digital Signature For 2 Year

(No Hidden Charges)

  1. Company Incorporation Certificate
  2. One Company Name Registration
  3. PAN / TAN, Share Certificate
  4. DIN No., MOA, AOA
  5. Udyog Aadhaar Certificate
  6. MSME Certificate, GST Certificate
  7. Digital Signature For 2 Year
  8. Domain Name
  9. Single Page Website
  10. 1 Year Free Hosting, 1 Buisness Email
  11. Online 1 Year Free GST Software

(No Hidden Charges)

GST Registration Steps

Step 1:Go to GST portal. Click on Register Now under Taxpayers (Normal)

Step 2: Enter the following details in Part A –

  1. Select New Registration
  2. In the drop-down under I am a – select Taxpayer
  3. Select State and District from the drop down
  4. Enter the Name of Business and PAN of the business
  5. Key in the Email Address and Mobile Number. The registered email id and mobile number will receive the OTPs.
  6. Click on Proceed

Step 3: Enter the OTP received on the email and mobile. Click on Continue. If you have not received the OTP click on Resend OTP.

Step 4: You will receive the Temporary Reference Number (TRN) now. This will also be sent to your email and mobile. Note down the TRN

Step 5: Once again go to GST portal. Click on Register Now

Step 6: Select Temporary Reference Number (TRN). Enter the TRN and the captcha code and click on Proceed.

Step 7: You will receive an OTP on the registered mobile and email. Enter the OTP and click on Proceed

Step 8: You will see that the status of the application is shown as drafts. Click on Edit Icon.

Step 9: Part B has 10 sections. Fill in all the details and submit appropriate documents. Here is the list of documents you need to keep handy while applying for GST registration-

  1. Photographs
  2. Constitution of the taxpayer
  3. Proof for the place of business
  4. Bank account details
  5. Authorization form

Step 10: Once all the details are filled in go to the Verification page. Tick on the declaration and submit the application using any of the following ways

  1. Companies must submit application using DSC
  2. Using e-Sign – OTP will be sent to Aadhaar registered number
  3. Using EVC – OTP will be sent to the registered mobile

Step 11: A success message is displayed and Application Reference Number(ARN) is sent to registered email and mobile.

GST Turnover Limit

The Central Government has decided to provide two threshold limit for GST registration for suppliers of goods, Rs.20 lakhs and Rs.40 lakhs. However, each of the individual State Governments must decide on the threshold limit within a week as the State’s revenue is also tied to GST. This decision will now lead to various States having different GST threshold limits overtime.

Service providers will continue to be required to register for GST once they cross a turnover of Rs.20 lakhs and in case of Special Category States at Rs 10 lakhs.

Calculating GST Turnover

Aggregate turnover is an important term that determines GST registration requirement. Turnover, in common parlance, means value of a business over a period of time. Aggregate turnover in GST can be described as the taxable value of supplies of goods and services, exempt supplies of goods and services, export of goods and services and inter-state supplies. Hence, aggregate turnover for GST includes supplies of goods or services, supplies exempt from GST and exports.

Purpose of Aggregate Turnover

The basic pre-requisite for registration in GST is the aggregate turnover. The laws of GST states that any turnover up to 20 lakhs is completely exempted from GST, 10 lakhs for special category states except the state of “Jammu and Kashmir”, which is fully exempted from registration, while anything above these values are subject to registration. The aggregate turnover is calculated by taking together the value in respect of the activities carried by all the entities of the concerned person on a pan- India basis.

Special Category States

Eleven states are conferred with the status of special category, as prescribed by the Government. These are:

  • Arunachal Pradesh

  • Jammu and Kashmir(Fully exempted)

  • Nagaland

  • Manipur

  • Mizoram

  • Assam

How to calculate Aggregate Turnover?

Aggregate turnover can be calculated as follows:

Value of all (taxable supplies+Exempt supplies+Exports+Inter-state supplies) – (Taxes+Value of inward supplies+Value of supplies taxable under reverse charge + Value of non-taxable supplies) of a person having the same PAN(Permanent Account Number) across all his business entities in India.

GST Composition Scheme

Composition Scheme is a simple scheme and an alternative method of levying a tax under GST. Small businesses registered under the GST composition scheme can pay GST at a fixed rate of turnover every quarter and file quarterly GST returns. Composition levy would be generally meant for small taxpayers those who are supplying goods and services or both to the end consumer with low turnover. This composition scheme has been designed with the aim to make compliance more accessible and cost-effective for the taxpayers. In this article, we look at the composition levy scheme in detail.

Eligibility Criteria

Any existing taxpayer whose annual turnover did not cross Rs 1.5 crore threshold or Rs.75 lakhs in the preceding financial year.

Special Eligibility

In the case of states under special category, except Jammu & Kashmir and Uttarakhand, the limit of annual turnover is increased from Rs. 50 lakhs to Rs. 75 lakhs. While the turnover threshold for Jammu & Kashmir and Uttarakhand will be Rs. 1 crore must register under the GST composition scheme.

Conditions for Availing Composition Scheme

The below following conditions must be satisfied to avail this composition levy scheme.

  • Must have GST registration.

  • No Input Tax Credit can be claimed by a dealer opting for composition scheme

  • The taxpayer cannot make any inter-state purchases or supply of goods from a branch located outside the state.

  • The dealer cannot supply GST exempted goods.

  • The taxpayer has to pay tax at normal rates for transactions under the Reverse Charge Mechanism.

  • If a taxable person has different segments of businesses (such as textile, electronic accessories, groceries, etc.) under the same PAN, they must register all such businesses under the scheme collectively or opt out of the scheme.

  • The taxpayer has to mention the words ‘composition taxable person’ on every notice or signboard displayed prominently at their place of business.

  • The taxpayer has to mention the words ‘composition taxable person’ on every signboard, notice and bill of supply issued and not a tax invoice.

  • Those supplying goods can provide services of up to Rs. 5 lakh.

GST Return Filing

1. What is GST Return?

A return is a document containing details of income which a taxpayer is required to file with the tax administrative authorities. This is used by tax authorities to calculate tax liability.

Under GST, a registered dealer has to file GST returns that include:

  • Purchases

  • Sales

  • Output GST (On sales)

  • Input tax credit (GST paid on purchases)

To file GST returns, GST compliant sales and purchase invoices are required. You can generate GST compliant invoices for free on ClearTax BillBook.

2. Who should file GST Returns?

In the GST regime, any regular business has to file two monthly returns and one annual return. This amounts to 26 returns in a year.

The beauty of the system is that one has to manually enter details of one monthly return – GSTR-1. The other return GSTR 3B will get auto-populated by deriving information from GSTR-1 filed by you and your vendors.

There are separate returns required to be filed by special cases such as composition dealers.

Advantages of GST

1. GST eliminates the cascading effect of tax GST is a comprehensive indirect tax that was designed to bring the indirect taxation under one umbrella. More importantly, it is going to eliminate the cascading effect of tax that was evident earlier.

2. Simple and easy online procedure The entire process of GST (from registration to filing returns) is made online, and it is super simple. This has been beneficial for start-ups especially, as they do not have to run from pillar to post to get different registrations such as VAT, excise, and service tax.

3. Unorganized sector is regulated under GST In the pre-GST era, it was often seen that certain industries in India like construction and textile were largely unregulated and unorganized. Under GST, however, there are provisions for online compliances and payments, and for availing of input credit only when the supplier has accepted the amount. This has brought in accountability and regulation to these industries. Let us now look at disadvantages of GST. Please note that businesses need to overcome these disadvantages to run the business smoothly.

4. Registration and Filing Returns Under GST Made Simple as Everything is Done Online Be it GST registration or return filing, a registered business owner can do everything online. This is certainly opposed to the earlier indirect tax regime, where a business owner had to get himself registered separately for various indirect taxes.

5. Regulated Unorganized Businesses One of the motivations to implement GST was to get on board the unorganized sector and eventually increase the tax base. According to Economic Survey 2017 – 2018, post the implementation of GST, there has been a 50% increase in the number of indirect tax payers. Furthermore, there has been an increase in the number of voluntary registrations, especially small enterprises that sell goods to large enterprises. These small entreprises want to come under the ambit of GST and claim input tax credit benefit.

Frequently Asked Questions

IEC is a code required by business who are involved in imports and exports in India.

Under these circumstances importer exporter code is not required:

  1. Import/export of goods for personal use, which is not connected with trade, manufacture or agriculture.
  2. Import/export by government ministries and departments, and certain notified charitable organizations.

No, a person without GST registration can neither collect GST from his customers nor can claim any input tax credit of GST paid by him.

Where the application for registration has been submitted within thirty days from the date on which the person becomes liable to registration, the effective date of registration shall be the date on which he became liable for registration. Where an application for registration has been submitted by the applicant after thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of grant of registration. In case of a person taking registration voluntarily while being within the threshold exemption limit for paying tax, the effective date of registration shall be the date of order of registration.

A person should take a Registration, within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as is prescribed under the Registration Rules. A Casual Taxable person and a non-resident taxable person should however apply for registration at least 5 days prior to commencement of business.

No. Every person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation and is liable to pay GST in terms of Sub-section (1) of Section 22 of the CGST/SGST Act.

Yes. In terms of the proviso to Sub-Section (2) of Section 25, a person having multiple business verticals in a State may obtain a separate registration for each business vertical, subject to such conditions as may be prescribed.

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