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GST

GST stands for Goods and Services Tax, which was imposed on 1st July, 2017. This is an indirect tax, charged for the supply of services and goods in India. GST was imposed in order to ensure that the indirect tax mechanism gets a uniformity. In the process, the GST eliminated the other indirect taxes like service tax, VAT and Excise duty, that were levied previously. The ‘One nation one tax’ concept pushed the concept of GST. When an applicant submits an application for GST, the GST officer will verify the same, along with other mandatory documents. After that, the GSTIN and GST registration certificate will be issued. Applicants should note that the authorities will not issue any hard copy of the GST certificate. One can visit the GST website and download the registration certificate for GST.

Who should register for GST?
In case you run a business with an annual turnover more than INR 40 lakhs for the supply of goods or INR 20 lakhs for the supply of goods or services, you should apply for GST registration.

How can you register for GST online?
• Log into the official portal of GST for registration at the outset
• Now, you need to fill up Form-1 of GST Registration Part A by the professional
• A reference number will be provided through the mobile number and email ID
• The second part of the registration form has to be filled up and upload the necessary documents
• The government of India will issue the Certificate of Registration when the authorities approve your application

What documents should you submit?
• Accessible and valid mobile number and email ID
• Details of your business or PAN card
• Documentary proof of the principal place from where you carry out business
• Documentary proof of partners or promoters
• Documentary proof of your business construction
• Other additional place details, if needed
• Primary authorized signatory details
• Details of valid signatures, including appointment proof and photographs
• Details of business account, along with the first page of passbook of bank or bank statement
• For LLPs or companies, an authorized Class II or Class III DSC authorized signatory would be needed
• For other entities Aadhaar card would be required for e-sign option, and authorized Class II or Class III DSC would also do

Frequently Asked Questions
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GST Registration of a business with the tax authorities implies obtaining a unique, 15-digit Goods and Service Tax Identification Number (GSTIN) from the GST authorities so that all the operations of and the data relating to the business can be collected and correlated. In any tax system this is the most fundamental requirement for identification of the business for tax purposes or for having any compliance verification program.
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Registration under Goods and Services Tax (GST) regime will confer the following advantages to a business: Legally recognised as supplier of goods or services. Proper accounting of taxes paid on the input goods or services which can be utilised for payment of GST due on supply of goods and/or services by the business. Pass on the credit of the taxes paid on the goods and/or services supplied to purchasers or recipients. Authorization to a taxpayer to collect tax on behalf of the Government.
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Registration under the GST Act is mandatory if your aggregate annual PAN-based turnover exceeds INR 20,00,000 (Rupees Twenty Lakhs) however the threshold for registration is INR 10,00,000 (Rupees Ten Lakhs) if you have a place of business in Arunachal Pradesh, Assam, Himachal Pradesh, Jammu & Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, or Uttarakhand. Regardless of your turnover, registration is mandatory if - You make Inter-State Supplies - You supply goods through an E-commerce portal - You are a/an o Service Provider o Agent for Registered Principal o Liable to Pay Reverse Charge o Non-resident Taxable Person o Casual Taxable Person o Input Service Distributor o TDS/TCS Deductor o E-commerce Operator o An online data access and retrieval service provider
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When do I need to register under the GST Act? Within 30 days from the date when your liability arose. In case of a Casual Taxpayer or Non-resident taxable person, 5 days prior to the commencement of the business
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You can apply online for a GST Registration using the GST web portal. No physical application is required. (provide direct link to the New Registration landing page) Alternatively, you may use the offline utility provided on the GST Website available at (provide link to download Registration Offline Utility) It is important to note, even though you are using the Offline Utility for Registration, the process is still paperless and online since you are uploading the application online.
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Yes, you can apply using the Registration Offline Utility provided by GSTN
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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 of promoters/partners.
• Documentary proof of principal place of business.
• Details of additional places of business, if applicable.
• Details of Authorised Signatories including photographs and proof of appointment.
• Details of Primary Authorised Signatory.
• Business bank account details along with bank statement or first page of bank passbook.
• Valid Class II or Class III DSC of authorised 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.
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Before you apply for a GST Registration as a normal taxpayer, it is mandatory to obtain a PAN except for TDS registration which is possible through TAN. Click here to apply for PAN.
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Yes, the new registration application is available in 18 Indian languages. The default language is English however you can click on English and a dropdown will appear from where you can select your preferred language. Please note that while all the fields and descriptions will appear in your preferred language, formfilling can only be done in English.
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Yes, you are required to upload your photograph, and the photographs of all promoters/partners/kartas/directors/authorised signatories. The photographs must be in JPEG format and the file size should not exceed 100 KB.
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Registration under Goods and Services Tax (GST) regime will confer the following advantages to a business: Legally recognised as supplier of goods or services. Proper accounting of taxes paid on the input goods or services which can be utilised for payment of GST due on supply of goods and/or services by the business. Pass on the credit of the taxes paid on the goods and/or services supplied to purchasers or recipients. Authorization to a taxpayer to collect tax on behalf of the Government.
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You will sign your application using a Digital Signature Certificate (DSC) or the Aadhaar-based ESign facility. Please note DSC is mandatory for (i) Public Limited Company, (ii) Private Limited Company, (iii) Unlimited Company; (iv) Foreign Company; (v) LLP; (vi) Foreign LLP; (vii) Public Sector Undertaking.
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No paper-based application will be accepted under the GST regime. It is mandatory for you to use obtain a DSC or an Aadhaar card for E-Sign
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Select the state in which you are applying for the registration. (State once selected in Part A cannot be changed at later stage)
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Select the state in which you are applying for the registration (registration is state-specific).
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TDS stands for Tax Deducted at Source (TDS). All Governments, Government undertakings, Local Authorities and other notified entities making contractual payments in excess of INR 2.5 Lakhs to suppliers need to register as a TDS under GST. In the GST regime, while making such a payment in excess of INR 2.5 Lakhs, the concerned Governments, Government undertakings, Local Authorities and other notified entities needs to deduct 1% under CGST Act and 1% under SGST Act; In case of inter-state transactions, 2% (under IGST Act) of the total payable amount and remit it into the appropriate GST account. Credit of such GST payments will be given to the suppliers.
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TCS stands for Tax Collected at source. In the GST regime, every e-commerce operator needs to collect 1% under CGST Act and 1% under SGST Act; In case of inter-state transactions, 2% (under IGST Act) on the net values of taxable supplies made through the e-commerce operator.
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The Registration Application for Tax Deductor/Tax Collector can be filed by the applicant directly by themselves. In GST regime, the registration process is online and any person/entity wishing to register will have to access the GST system for the same. Any person who wish to get registered as the Tax Deductor/Tax Collector needs to apply in the form prescribed.
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The preconditions are:
• For Registration as Tax Deductor: Applicant has valid PAN or TAN.
• For Registration as Tax Collector: Applicant has valid PAN.
• Applicant must have a valid mobile number.
• Applicant must have valid E-mail ID.
• Applicant must have the prescribed documents and information on all mandatory fields as required for registration.
• Applicant must have a place of business.
• Applicant must have an authorized signatory with valid details.
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No, your registration application will be processed and approved by the relevant Tax Officer, only then will you be issued the registration certificate and GSTIN.
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Yes, you need to register separately in each state and appoint a person in each state/UT who will be liable to pay GST.
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