GST Registration

What is GST

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Goods & Services Tax is a comprehensive, multi-stage, destination-based tax that will be levied on every value addition.

To understand this, we need to understand the concepts under this definition. Let us start with the term ‘Multi-stage’. Now, there are multiple steps an item goes through from manufacture or production to the final sale. Buying of raw materials is the first stage. The second stage is production or manufacture. Then, there is the warehousing of materials. Next, comes the sale of the product to the retailer. And in the final stage, the retailer sells you – the end consumer – the product, completing its life cycle

Who Are Liable To Registered Under GST Act?

1. A Person Registered under the any Existing Indirect Tax laws like VAT, CST, Excise, Service tax i.e. shall be automatically migrated to GST.

2. A person who is location in north east states and annual turnover is 10 lac or more shall be required to be registered under the GST laws. For the rest of India the mandatory registration under GST Act is required if annual turnover is Rs. 20 lac or more

Why GST Is So Important

Currently, the Indian tax structure is divided into two – Direct and Indirect Taxes. Direct Taxes are levies where the liability cannot be passed on to someone else. An example of this is Income Tax where you earn the income and you alone are liable to pay the tax on it.

How Does GST Work?

When Goods and Services Tax is implemented, there will be 3 kinds of applicable Goods and Services Taxes:

1. CGST: where the revenue will be collected by the central government

2. SGST: where the revenue will be collected by the state governments for intra-state sales

3. IGST: where the revenue will be collected by the central government for inter-state sales

In most cases, the tax structure under the new regime will be as follows:

Transaction New Regime Old Regime Comments
Sale within the state CGST + SGST VAT + Central Excise/Service tax Revenue will now be shared between the Centre and the State
Sale to another State IGST Central Sales Tax + Excise/Service Tax There will only be one type of tax (central) now in case of inter-state sales.

GST Registration Process

  • GST Registration is 100% online process and you just need to understand the basic of GST laws to register or migrate your existing registration No to GST portal.
  • For GST migration login to State government VAT website & for service tax and excise CEBEC online platform.
  • Provisional ID Generate from GST Portal.
  • Log in to GST Portal.
  • Submit Taxpayer Email-ID & Phone Number
  • Upload all the Necessary Documents
  • Digitally signed all the GST Forms
  • GST Department issues Certificate in (3-4) Working days



Documents Required for GST Registration

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In case of proprietor

  • Pan of proprietor
  • Aadhar of proprietor
  • Passport size photograph
  • Proof of business premises (rent agreement, purchase deed, property tax receipt, NOC from landlord)
  • Utility Bill
  • Cancelled cheque
  • Bank statement

In case of partnerships/LLP

  • Pan of a firm
  • Partnership deed/ LLP agreement
  • COI in case of LLP
  • Pan of partner's
  • Aadhar card of partner's
  • Proof of business premises(rent agreement, purchase deed, property tax receipt, NOC from landlord)
  • Utility Bill of businesses premises
  • Cancelled cheque of firm
  • Bank statement of a firm
  • Authorization latter (format provided by us)

In case of private limited company/LLP

  • Pan of company
  • MOA AND AOA OF COMPANY
  • COI OF COMPANY
  • Pan of directors
  • Aadhar card of directors
  • Proof of business premises(rent agreement, purchase deed, property tax receipt, NOC from landlord)
  • Utility Bill of businesses premises
  • Cancelled cheque of company
  • Bank statement of a company
  • Authorization latter or board of resolution from other's director (format provided by us)