Any business offering sale of goods with annual turn over of 40 lacs or service with annual
turn over of 20 lacs would require the registration for GST and have a valid GST Number.
We help you get a Secure GST Identification Number.
We make it easy for you to get your GST from the comfort of your own home.
We will file your returns and complete all other compliances as and when required.
Goods and Services Tax (GST) is a value-added tax imposed on domestic-based consumption of goods and services sold. This is proposed to be imposed at all stages, from production to final use, with the deduction of taxes payable as set-off at previous stages.
By bringing the 122nd constitutional amendment by the government of India, the GST came into effect on 1st July 2017, compiling the existing multiple central and state taxes.
The Goods and Services Tax (GST) regime has effectively replaced and streamlined the indirect taxation system that applies to the provision of goods and services across the country. All dealers or organizations with turnover above a defined threshold limit are necessary to register for GST.
In 2016, the Constitution’s(One Hundred and First Amendment Act added a new provision in Article 366, namely Provision 26B on 'State.'
Subject to this provision, 'State' comprises a Union territory with a Legislature (i.e New Delhi and Puducherry) concerning Articles 246A, 268, 269, 269A, and 279A;
And “state” includes a Union Territory with Legislature for GST purposes.
So SGST is applied to both New Delhi and Puducherry.
Technically, the State Goods and Service Tax (SGST) cannot be levied in a Union Territory without a legislature. That refers to India's Union Territories without legislature as follows:
To close this loophole, the GST Council agreed to have the Union Territory GST Law (UTGST) – which would suit SGST. Nevertheless, in Union Territories such as New Delhi and Puducherry, SGST can be implemented as both have their separate legislatures and can be considered as 'States' as per the GST mechanism.
Supplies to such UTs are considered to be inter-state supplies, from another state or from such UTs to another state or from one such UT to another, and would be subject to Integrated Tax.
According to Article 246(4) of the constitution, the Parliament was empowered to make laws about any matter for any part of the territory of India, which is not included in the State, including the matters specified in the State List.
This could be the following combination of taxes applicable for any transaction:
The GST registration is based on PAN and particular to the state. The supplier should make a GST registration in each State or Union territory from where h/she has been trading. The individual should register if he/she fulfills any of the following conditions:
Any individual dealing with the provision of goods and services whose aggregate turnover exceeds Rs.20 lakhs (Rs.10 lakh for special category states) is liable to undergo GST registration.
Vakilsearch helps you apply for GST registration in 3 simple steps:
The important documents for GST filing include a PAN card, proof of business registration, identification, photos, and address proof of persons in charge, the business’ address proof, and bank account records. You can verify your bank details using a bank statement, canceled cheque, or an extract from your passbook. Furthermore, an address proof can take the form of an electricity bill, rent agreement, purchase documents, property tax statement, and so on.
What should I do if I don’t have a Permanent Account Number (PAN)
Every individual, before applying for a GST Registration, is mandatorily required to have a PAN except for TDS registration, which will be possible through TAN.
Do I need to upload my photograph?
Yes, you should upload your photograph and the photographs of all promoters, partners, directors, authorized signatories of the company. All photographs should be in JPEG format, and the file size should be below 100 KB.
If the whole registration process is paperless, then how can I sign my application?
You can sign your application using a Digital Signature Certificate (DSC) or through the Aadhaar-based ESign option.
Please note that the DSC is mandatory for
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