The GST came into effect from July 1, 2017 through the implementation of 101st Constitutional Amendment Act by the Government of India. This tax regime which is introduced as an unified indirect tax with the idea of One Nation, One Tax has replaced existing multiple indirect taxes levied by the government having cascading effect and brings uniformity in tax rates and tax structure across states resulting in simplified tax compliances.
The tax is leviable in India on the supply of goods or services or both, except on the supply of alcoholic liquor for human consumption.
GST is levied at every stage of supply chain from manufacturer to final sale. However, Business can claim Input Tax Credit (ITC) for the GST paid on their purchases, so the tax burden is effectively borne only by the final consumer.Therefore, GST is a destination- based tax meaning that the tax revenue accrues to the state where the goods or services are consumed rather than where they are produced.
levied on all supplies of goods and/or services in the course of intra-state trade or commerce.
levied on all supplies of goods and/or services in the course of intra-state trade or commerce.
levied on all supplies of goods and/or services in the course of inter-state trade or commerce.
At present, if any person / entity falls in the under mentioned exhaustive list of compulsory registration, the supplier has to get registered in such manner as prescribed-
Input Service Distributors (ISD).
Agents supplying or receiving goods/services on behalf of another taxable person.
E-commerce operators or aggregators.
Specified persons supplying goods or services through e-commerce operators.
Persons supplying Online Information and Database Access or Retrieval (OIDAR) services from outside India to unregistered persons in India.
| Categories | Annual Turnover more than or equal to | Applies to |
|---|---|---|
| Goods | Rs 40 lakhs | Manufacturer of goods/ traders |
| Goods (states with special category status*) | Rs 20 lakhs | Manufacturer of goods/ traders |
| Services | Rs 20 lakhs | Provider of services |
| Services (states with special category status*) | Rs 10 lakhs | Provider of services |
● *States with Special category status for the purpose of GST applicability are-
A person may also obtain voluntary registration and once registered, all GST provisions shall apply as if the person is normally liable.
● Within 30 days from the date of becoming liable
● Application must be made in each State/UT where taxable supply is made.
● Casual Taxable Person (CTP) / Non-Resident Taxable Person (NRTP): Must apply at least 5 days before commencement of business.
● Temporary registration will be granted for a period of 90 days or less (as per requirement), which can be extended for additional 90 days or less on producing sufficient cause.
● Advance deposit of tax equivalent to the estimated tax liability for the period for which the registration is sought to be made with the Government.
● The assessee must obtain separate registration for each State if operates in multiple states, as registration under GST will be State-wise.
| Registration Type | Applicable to |
|---|---|
| Normal Taxpayer |
|
| Composition scheme Registration |
|
| Casual Taxable Person |
|
| Document Category | Documents Required | Applicable To |
|---|---|---|
| PAN Card | PAN of proprietor/business entity | All applicants |
| Aadhaar Card | Aadhaar of proprietor, partners, directors, or authorized signatory | All applicants |
| Business Constitution Proof | Partnership Deed, LLP Agreement, Certificate of Incorporation, MOA, AOA, etc. | Partnership, LLP, Company |
| Principal Place of Business Proof | Electricity bill, water bill, property tax receipt, etc. | All applicants |
| Ownership Proof | Property ownership document | If premises are owned |
| Rent/Lease Proof | Rent Agreement/Lease Deed + owner's ownership proof | If premises are rented |
| Photograph | Passport-size photograph of proprietor/partners/directors | All applicants |
| Consent Letter/NOC | Consent letter from owner | If business operates from another person's premises |
| Bank Account Proof | Cancelled cheque, bank statement, or passbook copy | All applicants |
| Identity Proof and Address Proof | Aadhaar, Passport, Voter ID, Driving Licence, etc. | Partners, Directors, Authorized Signatory |
| Digital Signature Certificate (DSC) | Valid DSC | Mandatory for Companies and LLPs |
| Step | Process | Description |
|---|---|---|
| 1 | Visit GST Portal | Go to GST Portal and click "Register Now" under the Taxpayers section. |
| 2 | Fill Part A of Form GST REG-01 | Enter PAN, mobile number, email ID, and state. Verify using OTPs and obtain a Temporary Reference Number (TRN). |
| 3 | Complete Part B of Form GST REG-01 | Log in using the TRN and provide business details such as business name,address, promoter/director details, business activities, and bank account information. |
| 4 | Upload Required Documents | Upload PAN, Aadhaar, address proof, bank account proof, photographs, and authorization documents (if applicable). |
| 5 | Verify and Submit Application | Submit the application using Aadhaar e-sign or Digital Signature Certificate (DSC), as applicable. |
| 6 | Receive ARN | After submission, an Application Reference Number (ARN) is generated for tracking the application status. |
| 7 | GST Officer Verification | The GST officer reviews the application and may request additional information or clarification if required. |
| 8 | GSTIN Allotment | Upon approval, a GST Identification Number (GSTIN) and GST Registration Certificate (Form GST REG-06) are issued. |
Private Limited Company Registration
GST (Goods and Services Tax) is a unified indirect tax introduced on 1 July 2017. It replaced multiple indirect taxes and simplified the taxation system across India.
EaseTheBiz offers expert guidance, quick documentation support, affordable pricing, and end-to-end assistance for GST Registration in India.
Businesses exceeding the prescribed turnover limit or falling under compulsory registration categories must obtain GST Registration.
You generally need:
GST Registration is usually completed within 3 to 7 working days, subject to document verification by the authorities.
