GST RETURN
GST Registration Procedure: GST is a consumption based indirect tax. GST in India is called as Goods and Services Tax (GST) which is an indirect tax levied on the supply of goods and services in India.
- Good News! Starting July 1, GST will replace all the existing state and local taxes like sales tax/VAT, octroi, entry tax and luxury tax. From July 1 onward every trade and commerce will be taxed with a single point GST.
- We are going to try to help you with the GST Topic below:
- GST Registration
- Filling of GSTR-3B
- Reconciliation of GSTR-2A/2B
- Filling of GSTR-1
What Is GST Registration :
Registered taxable person will be allotted for each State/ UT having business places a PAN-based 15-digit GST Identification Number (GSTIN).
Who Should Register for GST? :
GST Registration must be completed by the following individuals and organizations:
- Persons making any inter-state taxable supply of goods
- Non-Resident Taxable Person and Casual Taxable Person
- Individuals who pay tax under the reverse charge mechanism
- Input Service Distributor
- Person selling goods or services through e-commerce operator
- Every e-Commerce operator who is required to collect tax at source
- Businesses that have a turnover that exceeds Rs.40 lakh. In the case of Special Category States have a turnover that exceeds Rs.20 lakh
- Persons providing services need to register if their aggregate turnover exceeds Rs.20 lakh (for normal category states) and Rs.10 lakh (for special category states).
Documents Required for GST Registration
- PAN card
- Aadhaar card
- Business address proof
- Bank account statement and cancelled cheque
- Incorporation Certificate or the business registration proof
- Digital Signature
- Director’s or Promoter’s ID proof, address proof, and photograph
- Letter of Authorisation or Board Resolution from Authorised Signatory