GST Registration

What is GST Registration? GST (Goods and Services Tax) is a unified indirect tax in India applicable to the supply of goods and services. GST registration is the process through which businesses obtain a unique GST Identification Number (GSTIN) to comply with tax regulations.

Why is GST Registration Important?

  • Legal Compliance: Mandatory for businesses exceeding turnover limits.
  • Input Tax Credit (ITC): Helps claim tax paid on purchases.
  • Market Expansion: Enables interstate trade without restrictions.
  • Competitive Advantage: Enhances credibility among suppliers and customers.

 

When is GST Registration Required?

  • Turnover Threshold:
    • For Goods Suppliers:
      • ₹40 lakhs (Normal category states)
      • ₹20 lakhs (Special category states)
    • For Service Providers:
      • ₹20 lakhs (Normal category states)
      • ₹10 lakhs (Special category states)
  • Interstate Supply: Businesses engaged in inter-state trade.
  • E-commerce Sellers: Required for online platforms.
  • Casual & Non-Resident Taxable Persons: Temporary businesses or foreign entities supplying goods/services in India.
  • Voluntary Registration: Businesses opting to claim ITC and improve compliance.

 

Benefits of GST Registration

  • Legitimacy: Enhances business credibility.
  • Input Tax Credit: Reduces overall tax liability.
  • Seamless Business Operations: Allows smooth inter-state trade.
  • Compliance with Government Laws: Prevents penalties and ensures transparency.

 

How to Register for GST: Step-by-Step Guide

  1. Visit GST Portal: www.gst.gov.in
  2. Click on ‘New Registration’ under ‘Services’.
  3. Fill Part-A: Enter PAN, mobile number, and email for OTP verification.
  4. Receive Temporary Reference Number (TRN).
  5. Login with TRN and complete Part-B.
  6. Upload Required Documents.
  7. Submit Application using DSC/E-Signature.
  8. Receive Application Reference Number (ARN).
  9. Verification & Approval: GSTIN issued within 7 days.

 

Documents Required for GST Registration If Rented:

  • Email ID, Mobile No., & Photo of Applicant
  • PAN & Aadhaar of Applicant (Self-Attested)
  • Rent Agreement with Stamp Duty, 2 Witnesses, and IDs
  • Consent Letter
  • GPS-tagged photos of premises (inside and outside) with proprietor
  • Latest Electricity Bill or Property Tax Receipt

If Owned:

  • Email ID, Mobile No., & Photo of Applicant
  • PAN & Aadhaar of Applicant (Self-Attested)
  • Consent Letter (if applicable) with Stamp Duty of ₹100
  • GPS-tagged photos of premises (inside and outside) with proprietor
  • Latest Electricity Bill or Property Tax Receipt

 

Government Fees for GST Registration

  • Free: There is no government fee for GST registration.

 

Legal References (Acts, Rules, Notifications)

  • CGST Act, 2017: Governs GST registration and compliance.
  • CGST Rules, 2017: Defines procedural aspects of registration.
  • Section 22 of CGST Act: Specifies persons liable for registration.
  • Notification No. 12/2024 – Central Tax: Introduces biometric-based Aadhaar authentication for GST registration.

 

Frequently Asked Questions (FAQs) Q1: Can I voluntarily register for GST? A: Yes, voluntary registration is allowed to claim ITC and enhance business credibility.

Q2: Is separate GST registration needed for each state? A: Yes, businesses operating in multiple states must register separately in each state.

Q3: What happens if I don’t register for GST? A: A penalty of 10% of the tax due or ₹10,000 (whichever is higher) applies for non-compliance.

Q4: How long is the GST registration valid? A: For regular taxpayers, it is valid indefinitely. For casual and non-resident taxpayers, it is valid for 90 days.

How Chhabria Associates Can Help You! ✅ Hassle-free GST registration ✅ Expert consultation on compliance & tax benefits ✅ Assistance in filing GST returns

📞 Call: 9289521162

📱 WhatsApp: 9289521162

📧 Email: chhabriaca@gmail.com

📍 Address: K-149, Main Road, Karawal Nagar, Delhi-110090