GST registration is mandatory for all entities involved in the buying or selling or providing of services in India.
Frequently Asked Questions
An entity liable to be registered under GST should apply for registration under GST within 30 days from the date on which the entity becomes liable to register for GST. Casual taxable persons and non-resident taxable persons are required to be registered under GST, prior to commencing business.
No. An entity operating in multiple states will have to get registered separately for each of the States from where taxable supply of goods or services is made.
Procedure has been provided in the GST portal for migration of existing service tax or VAT or central excise to GST. Entities registered under old tax laws must complete GST migration mandatorily to obtain GST.
Yes. Any entity wishing to claim input tax credit can registered voluntarily, even if not liable to be registered. After registration, voluntarily registered entities will also have to comply with regulations as applicable to a normal taxable person.
Yes. PAN is mandatory for normal taxpayers and casual taxable persons to be registered under GST. However, PAN is not mandatory for a non-resident taxable person for obtaining registration.
Once GST certificate is granted, the registration is valid until its surrendered or cancelled or suspended. Only GST certificate issued to non-resident taxable person and casual taxable person have a validity period.
No, an unregistered person without GSTIN cannot collect GST from customers or claim input tax credit of GST paid.
After submission of GST application with all the required documents, GSTIN is alloted within 7 working days.
Aggregate turnover is the aggregate value of all taxable supplies, exempt supplies, export of goods or services or both and inter-State supplies of a person having same PAN. Aggregate turnover does not include CGST, SGST, IGST and GST cess.
GST certificate is provided by the Government only in soft-copy format. Once GSTIN is allotted, GST certificate can be downloaded from the GST Portal at anytime by the taxpayer.
Businesses or entities supplying goods or services must register for GST from every State from where taxable supply of goods or services or both is made.
Primary authorized signatory is the person who is primarily responsible to perform action on the GST System Portal on behalf of the taxpayer. It can be the promoter of the business or any person nominated by the promoters of the business.
What is a GST Registration Number?
Goods and Services Tax Identification Number or GSTIN is a unique number that is assigned to every business once registered successfully under GST. To verify a GSTIN number, a person who has a GST number can log onto the GST portal.
In GST, each taxpayer is assigned a state-wise PAN like a 15-digit number. The first two digits of the GSTIN is the state code, for example, Delhi has the code 07. This means that every GST taxpayer from Delhi will have a GSTIN number that begins with the number 07. The following 10 digits is the PAN card number of the taxpayer. The 13th number is assigned based on the number of registrations within a state while the 14th is Z by default. The last digit is used for check code, and so it is always an alphabet.
Documents required for Registration Process
PAN Card of the Business or Applicant
GSTIN is linked to the PAN of the business. Hence, PAN is required to obtain GST certificate.
Identity and Address Proof of Promoters
Identity proof and address proof documents like PAN, passport, driving license, aadhaar card or voters identity card must be submitted for all the promoters.
Business Registration Document
We will offer full assistance until you get the registration you’ve have chosen. In some cases, this could take up to 15 days but 5 days in a few others, as this is completely dependent on the task at hand for the authorities involved.
Address Proof for Place of Business
Documents like rental agreement or sale deed along with copies of electricity bill or latest property tax receipt or municipal khata copy must be submitted for the address mentioned in the GST application.
Bank Account Proof
Scanned copy of the first page of bank passbook showing a few transaction and address of the business must be submitted for the bank account mentioned in the registration application.