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:

Annual Sales greater than ₹ 40 Lakh
Making sales outside your own state
E-commerce Seller

Also See :

GST Software

GST Return

GST Registration

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English

Hindi

What is the GST registration?

GST (Goods and services tax) is basically an Indirect tax which has been replaced by many Indirect taxes in India. It was actually passed in the Parliament on 29th March 2017 but the act came into effect on 1st July 2017 in India. GST is defined as the consumption tax where people who are engaged in the business whose annual turnover exceeds Rs. 40 lakhs is required to register as a normal taxable person. The regulations are applicable to everyone purchasing good and services at the same rate in India.

In addition to this, if the purchase was made by a business for sale to a customer, then the business can claim an input tax credit to set-off GST liability. Hence, the GST liability is pushed to the end-consumer through the use of the input tax credit mechanism. The procedure of GST Registration generally takes 2-6 working days to get done. All you need to file an application with the department and sign it with your digital signature.

But this can be done through LegalRaasta also. Here, we excel in to lessen the burden of a lengthy registration process. Our expert’s team will guide you on how you can get GSTIN in a hassle-free way. You can apply anytime for your GST number mainly in Delhi NCR, Mumbai, Bengaluru, Chennai, and other Indian cities.

Who should apply for GST registration?

Those who are registered under the Pre-GST Law (i.e Excise, VAT, Service Tax etc.)
Those businesses whose turnover is above the threshold limit of Rs. 40 lakhs (Rs. 20 lakhs for the North- Eastern States, J&K, Himachal Pradesh, and Uttarakhand)
For the casual taxable person/ Non-resident taxable person.
Those who are the agents of the supplier and Input service distributor.
Individuals who are paying tax under the reverse charge mechanism.
Those who supply via e-commerce aggregator.
All E-commerce aggregator.
Those who are supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person.

Documents required for GST Registration

For Sole Proprietorship / Individual

Aadhaar card, PAN card, and a photograph of the sole proprietor
Details of Bank account- Bank statement or a canceled cheque
Office address proof:
- Own office – Copy of electricity bill/water bill/landline bill/ property tax receipt/a copy of municipal khata
- Rented office – Rent agreement and NOC (No objection certificate) from the owner.

For Partnership deed/LLP Agreement

Aadhaar card, PAN card, Photograph of all partners.
Details of Bank such as a copy of canceled cheque or bank statement
Proof of address of Principal place of business and additional place of business :
- Own office – Copy of electricity bill/water bill/landline bill/ a copy of municipal Khata/property tax receipt
- Rented office – Rent agreement and NOC (No objection certificate) from the owner.
In case of LLP- Registration Certificate of the LLP, Copy of board resolution
Appointment Proof of authorized signatory- letter of authorization

For Private limited/Public limited/One person company

Company’s PAN card
Certificate of Registration
MOA (Memorandum of Association) /AOA (Articles of Association)

Aadhar card, PAN card, a photograph of all Directors
Details of Bank- bank statement or a canceled cheque
Proof of Address of Principal place of business and additional place of business:-
- Own office – Copy of electricity bill/water bill/landline bill/ a copy of municipal khata/ property tax receipt
- Rented office – Rent agreement and NOC (No objection certificate) from the owner.
Appointment Proof of authorized signatory- letter of authorization

For HUF

A copy of PAN card of HUF
Aadhar card of Karta
Photograph
Proof of Address of Principal place of business and additional place of business:
- Own office – Copy of electricity bill/water bill/landline bill/ a copy of municipal khata/ property tax receipt
- Rented office – Rent agreement and NOC (No objection certificate) from the owner.

Details of Bank- bank statement or a copy of a canceled cheque

For Society or Trust or Club

Pan Card of society/Club/Trust
Certificate of Registration
PAN Card and Photo of Promotor/ Partners
Details of Bank- a copy of canceled cheque or bank statement

Proof of Address of registered office :
- Own office – Copy of electricity bill/water bill/landline bill/ a copy of municipal khata/ property tax receipt
- Rented office – Rent agreement and NOC (No objection certificate) from the owner.
Appointment Proof of authorized signatory- letter of authorization

Procedure of GST Registration through LegalRaasta

Fill the simple application form provided on our website.

Send your documents that are required according to your category of business.

We will file all your forms on behalf of you along with the declaration.

As soon as we will get your GST number, we will send you by E-mail.

Benefits of GST Registration

Elimination of Multiple Taxes

One of the benefits of GST is the elimination of multiple indirect taxes. Every tax that currently exists will not be in a picture. It means current taxes like excise, octroi, sales tax, Service tax, CENVAT, turnover tax etc will not be applicable and all that will fall under common tax called GST.

Saving More Money

GST applicability means the elimination of double charging in the system for a common man. Through this, the price of goods and services will reduce & help common man for saving more money.

Ease of business

GST brought the concept of “one country one tax”. It will prevent unhealthy competition among states and will be beneficial to do interstate business.

Cascading Effect reduction

From manufacturing to consumption, GST will be applicable at all stages. It will provide tax credit benefit at every stage in the chain. In the current scenario, at every stage, the margin is added and tax is paid on the whole amount, in GST you will have tax credit benefit and tax will be paid on margin amount only. GST will reduce the cascading effect of tax thereby reducing the cost of the product.

More Employment

It is expected that demand for a product will increase and to meet the demand, supply has to go up as GST will reduce the cost of the product. Besides, the requirement of more supply will be addressed by only increasing employment.

Increase in GDP

Higher the demand, higher will be the production. Hence, it will increase the gross domestic product. Moreover, It is estimated that GDP will grow by 1-2% due to GST.

Reduction in Tax Evasion

Goods and services tax is a single tax which will include various taxes to make the system efficiency with fewer chances of corruption and Tax Evasion.

More Competitive Product

It will make manufacturing more competitive as GST will address the cascading effect of the tax, inter-state tax, high logistics cost. It will be beneficial to the businessman and consumer.

Increase in Revenue

Under the GST regime, 17 indirect taxes has been replaced with a single tax. Apart from this, the increase in product demand will ultimately increase tax revenue for state and central government.

Format of GSTIN

What is GSTIN?

The first 2 digits of the 15 digit GSTIN will represent the state code. For example: 01 for Jammu and Kashmir, 02 for Himachal Pradesh, 03 for Punjab, etc.
The next 10 digits will be the PAN of person or entity engaged in Business.

What’s included in our package?

GST Certificate with ARN and GSTIN Number

GST HSN Codes with Rates

GST Invoice Formats

GST Return Filing Software

GST Invoicing software

GST Registration Process (on Government Portal)

GST Registration will give the following advantages to a taxpayer.

Go to the Government GST Portal and look for Registration Tab.
Fill PAN, 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 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 of any information sought from you and intimated to you in Form GST REG-03, you may need 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.

Frequently Asked Questions

1. Who is exempted from requirement to get GST Registration ?

GST Registration is not mandatory for persons who :

Supply agricultural produce from cultivation.
Make only exempt supplies (Nil Rated or Non-Taxable supplies) of goods or services.
Make supplies which are entirely covered under reverse charge.

2. Can a person get voluntarily registered under GST even though he is not liable?

Yes, a person can get registered voluntarily under GST in terms of sub-section (3) of section 25. All the provisions will apply to him as they apply to a registered person.

3. Is cancellation of GST Registration Certificate possible?

Registration can be cancelled in 2 scenarios:

When the taxable person wishes to voluntarily cancel his GST registration.
When the proper officer, on default by the taxable person, moves to cancel the GST registration on his own motion. This may be when the person is not doing business from his declared registered place of business or if he issues tax invoice without making the supply of goods or services.

4. What is the procedure to seek cancellation of GST Registration Certificate?

The taxable person has to apply on the common portal within 30 days. He will declare in the application, the stock held on that date, amount of dues and credit reversal and particulars of payments made towards discharge of such liabilities. If satisfied, the proper officer will cancel the registration within 30 days.

5. Is amendment in GST Registration Certificate possible?

A taxable person can on his own, at the common portal, make amendments in some information without prior approval like e-mail IDs, mobile numbers etc. But in the case of following changes he will have to apply for amendment within 15 days:

Legal name of the business.
State of place of business or additional place of business.

This will be approved within the next 15 days.

6. What is Aggregate Turnover?

Aggregate Turnover is the total value of :

Taxable supplies including exports and inter-state supplies (excluding inward supplies on which tax is payable on reverse charge basis).
Exempt supplies

It is to be checked for each PAN holding person or entity for supplies made on all-India basis.

7. Can I apply for a single central GST registration if I have branches in different states?

No, there is no concept of a central GST registration. Every PAN holder will have one GSTIN per State.Therefore, an entity having its branches in more than one state will have to take separate state wise registrations for each of its branches in different states even if they hold a single PAN.

8. Do I have to take separate GST registrations for multiple branches within the same state?

An entity will have a single registration in each state for each PAN. Therefore, it can list only one place as its principal place of business and show all the other branches as additional places of business in that state. However, an entity can obtain separate registrations if in case it has separate business verticals within the state.

9. Who is a Casual taxable person?

A Casual taxable person is one who has a registered business in some State in India, but wants to effect supplies from some other State in which he is not having any fixed place of business. Such person needs to register in the State from where he seeks to supply as a Casual taxable person.

10. Who is a Non-Resident taxable person?

A Non-Resident taxable person is one who is a foreigner and occasionally wants to effect taxable supplies from any State in India, and for that he needs GST registration.

11. What are the provisions related to registration for Casual Taxable Person and Non-Resident Taxable person?

They have to apply for registration at least 5 days in advance before making any supply.The Registration Certificate issued is valid for a period of 90 days which can be extended. Further, they are granted registration or extension of period only after they deposit estimated tax liability.

12. What is composition scheme?

Composition scheme is introduced for small tax payers to reduce the compliance burden on them.

File summarized returns on a quarterly basis instead of multiple monthly returns.
Pay tax only to a maximum of 2% for manufacturers, 5% for restaurant service sector and 1% for other suppliers.
Cannot collect any tax from or issue tax invoice to customers.
Cannot avail input tax credit.

13. Am I eligible for registration under composition scheme?

Only those persons who fulfill all the following are eligible to apply for composition scheme.

Deals only in intra-state supply of goods (or service of only restaurant sector).
Does not supply goods that are not leviable to tax.
Has an annual turnover below 75 lakhs in preceding financial year.
Shall pay tax at normal rates in case he is liable under reverse charge mechanism.
Not supplying through e-commerce operator.
Not a manufacturer of – ice cream, pan masala or tobacco (and its substitutes).

14. How can I register for the Composition Scheme?

You need to file an online application to opt for Composition Scheme. Taxpayers who can opt for this scheme can be categorized as below:

Migrated Taxpayers: Any taxpayer who has migrated from earlier laws and has been granted provisional registration certificate can file an application under Form GST CMP-01 and further details in Form GST CMP-03 within 30 days after 1st July 2017.
New Taxpayers:Any person who is liable to register under GST Act after 1st July 2017 can file Form GST REG-01 and choose his option to pay composition amount in the New Registration application.
Existing Taxpayers:Any taxpayer who is registered as normal tax payer under GST regime shall file an application under Form CMP-02 to opt for Composition Scheme at least 7 days prior to the commencement of financial year for which the option to pay tax under composition is exercised.

15. What if I am required to register under TDS and TCS Provisions?

Due to deferment in notifying the applicability of TDS and TCS (e-commerce operator) provisions under GST, Registration for the same will open from 25th July 2017.

16. Who is an ISD? Will ISD require a separate registration?

ISD means Input Service Distributor. It is like a head office that receives the tax invoices of input services and then further distributes the credit of tax paid by it to its units proportionately.The ISD registration is different from the normal registration for the taxpayer.