Are you going for Registration as per statutory requirement?

Are You a supplier?

  • Aggregate Turonver exceeding 5Lakhs,

Are you service provider?

  • Aggregate Turnover exceeding 20Lakhs,

Are you Supplier as well Service Provider?

  • Aggregate Turnover exceeding 5Lakhs,

When to take Registration?

  • within thirty days from the date on which he becomes liable to registration

How many registrations should each to take?

  • The person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation and is liable to pay GST.

Compulsory GST Registration

However, following categories of persons shall be required to be registered compulsorily irrespective of the threshold limit:

  • Persons making any inter-State taxable supply
  • Casual taxable persons;
  • Persons who are required to pay tax under reverse charge;
  • Non-resident taxable persons;
  • Persons who are required to deduct tax under GST
  • Persons who supply goods and/or services on behalf of other registered taxable persons whether as an agent or otherwise;
  • Input service distributor;
  • Persons who supply goods and/or services through electronic commerce operator;
  • Every electronic commerce operator;
  • An aggregator who supplies services under his brand name or his trade name; and
  • Such other person or class of persons as may be notified by the Central Government or a State Government on the recommendations of the Council.

Are you going for Voluntory Registration?

You can take GST Registration even your turnover doesn’t exceed the Turnover limits prescribed in GST Act. Once you obtain GST Registration you will be liable to comply the GST Compliances.

Prerequisites for GST Registration:

To apply for a new registration, you must have

  • PAN card/details of your business
  • Valid and accessible e-mail ID and Mobile Number
  • Documentary proof of constitution of your business
  • Documentary proof & Photo’s of promoters/partners
  • Documentary proof of principal place of business
  • Details of additional places of business, if applicable
  • Details of Authorized Signatories including photographs and proof of appointment
  • Details of Primary Authorized Signatory
  • Business bank account details along with bank statement or first page of bank passbook
  • Valid Class II or Class III DSC of authorized signatory in case of companies and LLPs; valid Class II or Class III DSC or Aadhaar (for E-Sign option) in case of other entities.

Note: Your mobile number should be updated with the Aadhaar authorities otherwise you cannot use E-Sign option because OTP will be sent to the number in the Aadhaar database.