Every person who is engaged in trading of goods or rendering services shall be liable to take registration under GST, as per conditions specified U/s 22 of CGST Act 2017 and U/s 24 of CGST Act 2017. The advantage of GST registration is that the registered person can supply good across the country he/she can expand its market beyond the state boundaries. The other benefit of getting GST registration is seller can transfer input tax credit to buyer also.
Every person who is engaged in trading or goods or rendering services shall be liable to take registration under GST, as per conditions specified U/s 22 of CGST Act 2017 and U/s 24 of CGST Act 2017. The advantage of GST registration is that the registered person can supply good across the country he/she can expand its market beyond the state boundaries. The other benefit of getting GST registration is seller can transfer input tax credit to buyer also.
GST Registration is applied for any of the following categories:
(a) Normal Taxpayer
(b) Composition
(c) Casual Taxable Person
(d) Input Service Distributor (ISD)
(e) SEZ Developer
(f) (f) SEZ Unit
For registering yourself for any of above category, perform the following steps:
1. Visit to https://www.gst.gov.in
The GST Home page is displayed.
2. Click the Services > Registration > New Registration option
Fill the requisite details in Part A of Registration Application
3. The New Registration page is displayed. Select the New Registration option.
4. In the dropdown list, select the Taxpayer as the type of taxpayer to be registered.
5. Select State/UT and District from the dropdown list. (for which state registration is required)
6. Fill Legal Name of the Business (As mentioned in PAN) field.
7. Fill the Permanent Account Number of entity or person whose registration is required.
8. There after you will get TRN and do login with TRN complete the part B as 100% and submit the dully filled application.
Documents Required for GST Registration
FOR COMPANY:
1
Certificate of Incorporation
2
Passport size Photograph all Directors
3
Authorisation letter in favour of Director
4
PAN Card of Company
5
Aadhar Card
6
Latest Utility bill
7
Registered sale deed in case of property owned by owner
8
Rent /Lease Agreement of business premises
9
NOC from landlord in case of rented/leased property.
FOR PARTNERSHIP FIRM:
1
Partnership Deed
2
Passport size Photograph all partners
3
Authorisation letter in favour of partner
4
PAN Card of firm and Partners
5
Aadhar Card
6
Latest Utility bill
7
Registered sale deed in case of property owned by owner
8
Rent /Lease Agreement of business premises
9
NOC from landlord in case of rented/leased property.
FOR PROPRIETORSHIP:
1
Passport size Photograph
2
PAN Card
3
Aadhar Card
4
Latest Utility bill
5
Registered sale deed in case of property owned by owner
6
Rent /Lease Agreement of business premises
7
NOC from landlord in case of rented/leased property.
How to complete GST Return Filing?
Under Goods & Service Tax a registered dealer has to file Goods & Service Tax returns that include:
Purchases
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Sales
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Output GST (On sales)
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Input tax credit (GST paid on purchases)
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GST returns, GST complete sales and purchase invoices are required.
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GST (Goods and Services Tax) is a unique indirect tax mechanism, which deals with taxation of Goods and Services both. GST was introduced with effect from 01-july-2017 in whole of India, except Jammu & Kashmir.