GST Registration | Online GST Registration Process

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Income Tax e-Filing

53rd GST Council Meeting

GST Registration Online: Documents Required, Limit, Fees, Process, Penalty

Complete Online Document Submission & Application Tracking

  • Filing of Application for GST Registration
  • Secure GST Temporary Reference Number
  • Dedicated CA to process your registration end to end
  • Completely Online – No need to visit office
  • CA Assisted GST Filing for all your  GST needs

What is GST Registration

Under Goods And Services Tax (GST), businesses whose turnover exceeds the threshold limit of Rs.40 lakh or Rs.20 lakh or Rs.10 lakh as the case may be, must register as a normal taxable person. It is called GST registration.

For certain businesses, registration under GST is mandatory. If the organization carries on business without registering under GST, it is an offence under GST and heavy penalties will apply.

GST registration usually takes between 2-6 working days. Team B K Goyal & Co LLP can help you obtain GST registration faster in 3 easy steps.

Who should obtain the GST registration?

  • Individuals registered under the Pre-GST law (i.e., Excise, VAT, Service Tax etc.)
  • Businesses with turnover above the threshold limit of Rs.40 lakh or Rs.20 lakh or Rs.10 lakh as the case may be
  • Casual taxable person / Non-Resident taxable person
  • Agents of a supplier & Input service distributor
  • Those paying tax under the reverse charge mechanism
  • A person who supplies via an e-commerce aggregator
  • Every e-commerce aggregator
  • Person 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

All about the GST registration process

GST registration can be obtained on the GST portal. One must apply for GST registration in Form REG-01 on the GST portal following steps outlined in our article “How to apply for GST registration?”.

However, the GST registration services at B K Goyal & Co LLP helps you to get your business GST registered and obtain your GSTIN.

Our CA Firm will guide you on the applicability and compliances under GST for your business and get your business registered under GST.

Documents Required for GST Registration

  • PAN of the Applicant
  • Aadhaar card
  • Proof of business registration or Incorporation certificate
  • Identity and Address proof of Promoters/Director with Photographs
  • Address proof of the place of business
  • Bank Account statement/Cancelled cheque
  • Digital Signature
  • Letter of Authorization/Board Resolution for Authorized Signatory

GST Registration Fees

GST Registration is a tedious 11 step process that involves the submission of many business details and scanned documents. Although there are no fees prescribed under the GST law for obtaining GST registration on the GST portal on your own, you can save a huge time and effort by purchasing the GST registration plan with B K Goyal & Co LLP. You can opt for B K Goyal & Co LLP GST Registration services where a Chartered Accountant will assist you, end to end with GST Registration.

Penalty for not obtaining GST registration

An offender not paying tax or making short payments (genuine errors) has to pay a penalty of 10% of the tax amount due subject to a minimum of Rs.10,000.

The penalty will at 100% of the tax amount due when the offender has deliberately evaded paying taxes

Rolling out of bio-metric based Aadhaar authentication on All-India basis

53rd GST Council Meeting

The GST Council in 53rd GST Council Meeting held on 22.06.2024 recommended to roll-out the biometric-based Aadhaar authentication of registration applicants on pan-India basis in a phased manner. This will strengthen the GST Registration process and will help in combating fraudulent input tax credit (ITC) claims made through fake invoices by taking fake GST Registration.

GST Registration FAQ

Is GST registration mandatory?
Yes, you are required to obtain GST registration once your turnover exceeds the specified threshold limits. Click on the hyperlink to read more about the latest GST registration limits.
 
Am I allowed to submit applications for multiple GST registrations?
If a business operates from more than one state, the taxpayer should obtain a separate GST registration for each state. For instance, If an automobile company sells in Karnataka and Tamil Nadu, he has to apply for separate GST registration in Karnataka and Tamilnadu respectively.
 
Can I get multiple GST registrations within a state?
Yes, a business can apply for any number of GST registrations within a state. The procedure of allocating multiple GST registrations only for different business verticals within a state has been removed for ease of business.
 
Who can register for the composition scheme under GST?

Small taxpayers who wish to have lesser compliances to deal with and lower rates of taxes under GST, can opt for the Composition scheme,

A trader whose aggregate turnover is below Rs 1.5 crore can opt for the Composition scheme. In the case of North-Eastern states and Himachal Pradesh, the present limit is Rs.75 lakh. Click here to know all about the Composition scheme.

Also, the government extended the Composition scheme to service providers having an aggregate turnover of up to Rs.50 lakhs. Click here to go through the Composition scheme for service providers.

What turnover should be considered for the GST registration threshold limit?
Aggregate turnover should be taken into consideration to calculate turnover. Aggregate turnover means the aggregate value of all taxable supplies excluding inward supplies liable to reverse charge, but including exempt supplies, exports of goods or services or both and inter-state supplies of persons having the same PAN, to be computed on an all-India basis. It is to be noted that CGST, SGST, UTGST, IGST and cess should be excluded while calculating aggregate turnover.
 
What are the benefits of registering under GST?

A. For normal registered businesses:

  • Take input tax credit
  • Conduct interstate business without restrictions
  • Click on the link to know more about the Benefits of GST

B. For Composition dealers:

  • Limited compliance
  • Lesser tax liability
  • Less impact on working capital
  • Click on the link to know more about the composition scheme

C. For businesses that voluntarily opt-in for GST registration (Below Rs.40 lakhs*)

  • Avail input tax credit
  • Conduct interstate business without restrictions
  • Easily register on online & e-commerce websites
  • Get a competitive advantage compared to other businesses
  • Click on the link to know more about voluntary registrations
What is a GST identification number or GSTIN?
Each taxpayer is allotted a PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN) in every state that they operate. It is obtained as a part of the GST registration process. Once the GST registration application is verified and passed by the GST officer, a unique GSTIN is assigned to the business.
 
How long can I wait to register under GST?
Any person must get a GST registration within 30 days from the date when they become liable to obtain GST registration.
 
What if the GST registration application gets rejected?
If an applicant finds that their GST registration application was rejected, they will get an option to reply to the rejection letter. However, if they want to make a new GST registration application, then they must wait for a final rejection, which will take about 10 days.
 
Should I need the PAN card for registering under GST?
Yes, a PAN card is compulsory to obtain GST registration. If one doesn’t have the PAN card, they need to obtain one before applying for the GST registration, except in the case of TDS registration under GST which is allowed with a TAN.
 
What happens after obtaining the GST registration?
After obtaining the GST registration successfully, the taxpayer will get a GST registration certificate in Form GST REG-06 and gets a valid GST Identification Number. One will be eligible to avail input tax credit, raise GST-compliant invoices and must start filing GST returns monthly or quarterly, as the case may be.

GST Updates

Section 39 Central Goods and Services Tax Act, 2017

ByCA Bhuvnesh Goyal July 14, 2023 Goods & Service Tax
Furnishing of returns (1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section...
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Section 38 Central Goods and Services Tax Act, 2017

ByCA Bhuvnesh Goyal July 14, 2023 Goods & Service Tax
Communication of details of inward supplies and input tax credit (1) The details of outward supplies furnished by the registered persons under sub-section (1) of section 37 and of such other supplies...
Read More

Section 37 Central Goods and Services Tax Act, 2017

ByCA Bhuvnesh Goyal July 14, 2023 Goods & Service Tax
Furnishing details of outward supplies (1) Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of section...
Read More

Section 36 Central Goods and Services Tax Act, 2017

ByCA Bhuvnesh Goyal July 14, 2023 Goods & Service Tax
Period of retention of accounts Every registered person required to keep and maintain books of account or other records in accordance with the provisions of sub-section (1) of section 35 shall retain...
Read More

Section 35 Central Goods and Services Tax Act, 2017

ByCA Bhuvnesh Goyal July 14, 2023 Goods & Service Tax
Accounts and other records (1) Every registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true and correct account of- (a)...
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Section 34 Central Goods and Services Tax Act, 2017

ByCA Bhuvnesh Goyal July 14, 2023 Goods & Service Tax
Credit and debit notes (1) 1 been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in...
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Section 33 Central Goods and Services Tax Act, 2017

ByCA Bhuvnesh Goyal July 14, 2023 Goods & Service Tax
Amount of tax to be indicated in tax invoice and other documents Notwithstanding anything contained in this Act or any other law for the time being in force, where any supply is made for a...
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Section 32 Central Goods and Services Tax Act, 2017

ByCA Bhuvnesh Goyal July 14, 2023 Goods & Service Tax
Prohibition of unauthorised collection of tax (1) A person who is not a registered person shall not collect in respect of any supply of goods or services or both any amount by way of tax under this...
Read More

Section 31 Central Goods and Services Tax Act, 2017

ByCA Bhuvnesh Goyal July 14, 2023 Goods & Service Tax
Tax invoice (1) A registered person supplying taxable goods shall, before or at the time of,- (a) removal of goods for supply to the recipient, where the supply involves movement of goods; or (b)...
Read More

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