GST Registration


Register for GST online for Free* and stay ahead on GST Compliance!

GST is a tax registration mandatory for all businesses in India meeting ANY of these conditions:

GST Registration

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About GST Registration

Introducing Goods and Services Tax (GST) has been a big tax reform in India. And so much time has passed since its introduction that questions like “what is GST Registration” do not sound right. So here is a brief introduction

  • GST is the only tax that one has to get his/her business registered under.
  • If your business is not GST registered, heavy fines and penalties can be levied.
  • GST Registration allows you to collect GST from your customers.
  • So avoid going against the law, get your business registered for GST.
  • You can get your GST Registration through LegalRaasta. Here, we excel in to lessen the burden of a lengthy registration process. Our expert team will guide you on how you can get GSTIN in a hassle-free way. You can apply anytime for your GST number whether you are based in Delhi NCR, Mumbai, Bengaluru, Chennai, or anywhere in India.

     

 

Types of GST

India has a Dual GST Model. Under this tax maybe levied simultaneously by both Central and State governments on certain taxable supplies. Such as on inter-state supplies, tax is levied by Central Government.

Features Central GST – CGST State GST – SGST Integrated GST – IGST
Tax Levied By Central Government on Intra-State supplies of Goods and/or Services State Government, on Intra-State supplies Central Government, on Inter-State supplies
Applicability Supplies inside a state Supplies inside a state Interstate supplies and import
Input Tax Credit Against CGST and IGST Against SGST and IGST Against CGST, SGST, and IGST
Tax Revenue Sharing Central Government State Government Shared between State and Central governments
Free Supplies Applicable Applicable Applicable

 

Who Must Get GST Registration

All businesses involved in buying or selling goods or providing services, or both, should register for GST. But for below-listed persons, GST Registration is compulsory.

 
  • Previous Law Converted Taxpayer – All individuals or companies registered under the Pre-GST tax laws like Service Tax or Excise or VAT, etc.

  • Turnover for Goods Provider – If your sales or turnover of goods is crossing Rs. 40 lakh in a year then GST Registration is mandatory. For the Special Category Status, the limit is Rs. 20 lakh in a year.

  • Turnover for Service Provider – If you are a service provider & sales or turnover is crossing Rs. 20 lakh in a year then GST Registration is mandatory. For the Special Category Status, the limit is Rs. 10 lakh in a year

  • Casual Taxpayer – If you supply goods or services, in events/exhibitions, and not have a permanent place of doing business. In such cases, GST is charged based on an estimated turnover of 90 days. The validity of the Registration is also 90 days.

  • Agents of Suppliers or Input Service Distributor (ISD) – All supplier agents and ISD, to earn benefits of Input Tax Credit, need GST Registration.

  • NRI Taxable Person – If you are an NRI or handling the business of NRI in India.

  • Reverse Charge Mechanism (RCM) – Businesses who need to pay taxes under the RCM also need to be GST registered.

  • E-Commerce Portals & Sellers – Every e-commerce portal (such as Amazon or Flipkart) under which multiple vendors are selling their products. Or for all vendors. You need a GST Registration.

  • Outside India Online Portal – For suppliers of online information and database access or retrieval services from a place outside India to Indian Residents.

  • Transferee – When the business has been transferred.

  • Inter-State Operations – Persons making an inter-state supply. Whatever the turnover.

  • Brands – Aggregator who supplies service under his Brand or Trade Name.

  • Other Taxation – Persons who are required to deduct tax u/s 37 (TDS) of the Income Tax Act.

  • Voluntary GST Registration – Any entity can obtain GST registration at any-time. Even when the above mandatory conditions don’t apply to them.

  • Inter-State Registration – If you are a supplier in more than one state you need GST Registration in all the states that you supply goods or services to.

  • Branches – If your business has multiple branches in multiple states, register one particular branch as the main office or head office and the remaining branches as additional. (Not applicable if the business has separate verticals as listed in Section 2 (18) of the CGST Act, 2017.)

The Special Category States under GST Act are:

(a) Arunachal Pradesh, (b) Assam, (c) Sikkim, (d) Meghalaya, (e) Tripura, (f) Mizoram, (g) Manipur, (h) Nagaland, and (i) Himachal Pradesh. These states can opt for tax payable at a concessional rate.

 

Procedure of GST Registration

To register for GST on the Government site, you need to follow the below steps. Cautiously & Accurately.

 
  • Go to the Government GST Portal and look for Registration Tab.
  • Fill PAN No., Mobile No., E-mail ID and State in Part-A of Form GST REG-01 of GST Registration.
  • You will receive a temporary reference number on your Mobile and via E-mail after OTP verification.
  • You will then need to fill Part-B of Form GST REG-01. To be duly signed (by DSC or EVC) and upload the required documents specified according to the business type.
  • An acknowledgment will be generated in Form GST REG-02.
  • In case any information is pending from your side. It will be sought from you by intimating you in Form GST REG-03. for this, you may be required to visit the department and clarify or produce the documents within 7 working days in Form GST REG-04.
  • The office may also reject your application if they find any errors. You will be informed about this in Form GST REG-05.
  • Finally, a certificate of registration in Finally, a certificate of registration will be issued to you by the department after verification and approval in Form GST REG-06

 

Penalties of Non-Compliance

All GST Returns must be filed by the 20th of the following month. There are strict laws under the GST Act for non-compliance with the Rules & Regulations.

Penalty for Not Getting GST Registration, when a business is coming under the purview. The penalty is 100% of the tax amount if the offender has not filed for GST registration and intends to purposefully avoid it. The amount is the tax as applicable. Or Rs. 10,000, whichever is higher.

A penalty of 100% tax due or Rs. 10,000, whichever is higher, is also applicable to those who choose Composition Scheme despite not being eligible to it.

Any offender not paying his due tax or making short payments (genuine errors) is liable to pay a penalty of 10% of the tax amount. This amount cannot be less than Rs 10,000.

A person guilty of not providing the GST invoice is liable to be charged 100% tax due or Rs. 10,000. Whichever is higher.

An offender will be charged a fine of Rs. 25,000 for incorrect invoicing.

If a person has not filed for unpaid tax, there is a penalty of Rs. 50 per day. Rs. 20 per day if he was to file for NIL returns. And the maximum amount must not exceed Rs. 5,000.

There is also a provision of the penalty by a jail term for tax offenders to commit fraud.

FAQ's

What is GST Registration?

GST, or Goods and Services Tax, has been one of the biggest tax reforms this country has seen. It is a single tax with which those taxes that existed previously have been replaced. Such as Central Excise, VAT, Entry Tax, Octroi, Service Tax, etc. GST was rolled out nationwide on July 1, 2017. It is a destination-based tax. And follows a dual model in which both the State and the Central government levy tax on goods and services. All businesses are required to obtain a GST number for every state that specific business has been registered in. The first step under the GST regime is to know whether the business is liable to register and register accordingly.