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GST Registration in Uttar Pradesh

The new tax regime of GST has so much to offer to businessmen like you. Give yourself a chance to avail all these benefits. Get the GST registration done for your business in Uttar Pradesh.

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How does GST registration work for you?

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.

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We help you get a Secure GST Identification Number.

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We make it easy for you to get your GST from the comfort of your own home.

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We will file your returns and complete all other compliances as and when required.

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GST Registration in Uttar Pradesh

The government of any country needs funds for its functioning, and taxes are a major source of income for the same. The taxes thus managed are spent by the government on the public. Here’s a brief analysis of the GST registration in Uttar Pradesh. GST is an Indirect Tax which is a combination of many Indirect Taxes in India. The Goods and Service Tax Act was enacted in the Parliament on 29th March 2017.

The Act got into impact on 1st July 2017. Goods & Services Tax Law in India is a large, multi-stage, destination-based tax that is levied on each value addition. In simple terms, Goods and Service Tax (GST) is an indirect tax levied on the number of goods and services. This law has followed many indirect tax laws that previously endured in India.

Indirect tax is not required directly on the interest of individuals. Rather, it is inflicted on goods and services which in turn improves the MRP of Goods and Services. Unlike a direct tax, the indirect tax should be sustained by the end consumer, rich and poor alike. There are multiple indirect taxes. Some of those are levied by the central government whereas some are levied by the state government presenting the indirect tax system a remarkably complex system. GST has been included to replace various indirect taxes levied by state and central governments to explain the indirect tax system.

Register for GST

Benefits of GST Registration in Uttar Pradesh

GST has essentially excluded the cascading impact on the sale of goods and services. Removal of the cascading effect has affected the cost of goods. Since the GST regime reduces the tax on tax, the cost of goods decreases. All procedures like registration, return filing, request for return, and response to notice needs to be performed online on the GST Portal; this stimulates the methods.

  • Removing the cascading tax effect
  • Higher threshold for registration
  • Composition scheme for small business
  • Online simpler procedure under GST
  • Lesser compliances
  • Defined treatment for e-commerce
  • Increase efficiency in logistics
  • Regulating the unorganized sectors
  • Checklist requirements for GST registration in Uttar Pradesh

  • New GST Registration is required for all suppliers who conduct their business across India.
  • GST Registration must be for all the businesses, small startups, entrepreneurs who make a value over the selected turnover limit in India.
  • They should register under the GST Act to support single tax return rules.
  • Accurate Permanent Account Number(PAN).
  • Valid Indian mobile phone number.
  • Valid email address
  • Prescribed documents and data on all necessary fields of the registration application.
  • Place of business.
  • An approved signatory who is the citizen of India with real details, including PAN.
  • At least one proprietor/ director/ trustee/ karta/ member with a corresponding PAN card.
  • Indian Financial System Code (IFSC) number of the corresponding bank and branch.
  • Correct India bank account number.
  • Jurisdiction details.
  • What are the various types of returns under the GST laws?

    The following table lists the various types of returns under GST Law:

    ReturnDescriptionWho files?Date of filing
    GSTR-1Outward supplies of Goods or Services monthly statementRegistered Person10th of the next month
    GSTR-2Inward supplies of Goods or Services monthly statementRegistered Person15th of the next month
    GSTR-3Monthly Return for a normal taxpayerRegistered Person20th of the next month
    GSTR-4Quarterly ReturnTaxable Person opting for Composition Levy18th of the month succeeding the quarter
    GSTR-5Monthly Return for a non-resident taxpayerNon-resident Taxpayer20th of the month succeeding the tax period & within 7 days after expiry of the registration
    GSTR-6Monthly Return for an Input Service Distributor (ISD)Input Service Distributor13th of the next month
    GSTR-7Monthly Return for authorities deducting tax at sourceTax Deductor10th of the next month
    GSTR-8Monthly Statement for E-Commerce Operator depicting supplies affecting through itE-Commerce Operator 10th of the next month
    GSTR-9Annual ReturnThose persons who are registered and other than an TDS/TCS Taxpayer, ISD, Casual Taxable Person, and Non-resident Taxpayer31st December of next Financial Year
    GSTR-10Final ReturnPersons who pay taxes and their registration has been canceled or surrenderedWithin three months of the date of cancellation or date of order of cancellation, whichever is later.

    What are the common methods enhanced in GST Registration in Uttar Pradesh?

  • GST will provide a major addition to the ‘Make in India’ initiative of the Government, by making goods or services produced in India in the national and international markets. Moreover, all imported goods will be debited with integrated tax (IGST), which will be more or less similar to central GST and state GST. This makes equality in taxation on local and imported products.
  • Under the GST management, exports will be zero-rated in total, unlike the present system where a return of a few taxes is not supported due to the fragmented nature of indirect taxes between the centre and states. All taxes paid on the goods or services exported or on the inputs or input services practiced in the supply of such export goods or services shall be returned. The system of exporting only the cost of goods or services and not taxes would be accompanied. This will increase Indian exports, thereby increasing the balance of payments position. Exporters will be facilitated by a grant of a provisional refund of 90% of their claims within seven days of the delivery of acceptance of their application, thereby following in easing of position concerning cash flows.
  • GST is required to bring buoyancy to government revenue by broadening the tax base and developing taxpayer agreement. GST is likely to develop India’s ranking in the Ease of Doing Business Index and is expected to boost the GDP by 1.5% to 2%.
  • GST will check the cascading of taxes by implementing a complete input tax credit device over the whole supply chain. The seamless availability of input tax credit beyond goods or services, at every step of supply, will allow streamlining of business operations.
  • Uniform GST rates will decrease the reason for evasion by reducing rate arbitrage between neighboring states and that among intra-state and inter-state sales.
  • Common methods for registration of taxpayers, the refund of taxes, uniform formats of tax return, common tax base, a common system of distribution of goods or services along with timelines for every activity will give higher assurance to the taxation system.
  • GST is mainly technology-driven. The interface of the taxpayer with the tax experts will be within the common Uttar Pradesh GST portal (GSTN). There will be clear and automatic methods for various methods such as registration, returns, refunds, tax payments, etc.
  • All methods, be it of applying for registration, filing of returns, payment of taxes, filing of return claims, etc., would be done online through GSTN. The input tax credit will be checked online.
  • Salient features of GST

    The whole GST system will be supported by a robust IT system. In this regard, Goods and Services Tax Network (GSTN) has been fixed up by the Government. It will provide front end services and will also acquire back end IT modules for States who opted for the same.

  • GST applies to the ‘supply’ of goods or services as towards the present idea on the production of goods or the sale of goods or the terms of services.
  • GST is based on the law of destination-based using taxation as against the modern principle of origin-based dues.
  • It is a dual GST with the city and the States concurrently levying tax on a common base. GST to be levied by the Centre would be described Central GST(CGST) and that to be levied by the States would be called State GST (SGST).
  • An Integrated GST (IGST) would be levied as an inter-state stock (including stock transfers) of goods or services. This shall be levied and raised by the Government of India and such tax shall be allotted between the Union and the States in the way as may be implemented by Parliament by the government on the provision of the GST Council.
  • Import of goods or services would be performed as inter-state stocks and would be subjected to IGST in addition to the relevant customs duties.
  • CGST, SGST & IGST would be levied at times to be generally recognized upon by the city and the States. The rates would be notified of the direction of the GST Council. In a recent meeting, the GST Council has concluded that GST would be levied at four meters viz. 5%, 12%, 16% and 28%. The schedule or list of items that would come under each of these slabs has been pulled out. In addition to these rates, a cess would be required on “demerit” goods to support resources for giving compensation to States that may lose revenue owing to the implementation of GST.
  • GST would follow the subsequent taxes currently levied and managed by the Centre:
    • a. Central Excise Duty
    • b. Duties of Excise (Medicinal and Toilet Preparations)
    • c. Additional Services of Excise (Goods of Special Importance)
    • d. Added Duties of Excise (Textiles and Textile Products)
    • e. Extra Duties of Customs (commonly known as CVD)
    • f. Special Additional Duty of Customs(SAD)
    • g. Service Tax
    • h. Cesses and surcharge insofar as they relate to the supply of goods and services.
  • State taxes that would be given within the GST are:-
    • a. State VAT
    • b. Central Sales Tax
    • c. Purchase Tax
    • d. Luxury Tax
    • e. Entry Tax (All forms)
    • f. Entertainment Tax and Amusement Tax (excluding those levied by the local groups)
    • g. Taxes on advertisements
    • h. Taxes on lotteries, betting, and gambling
    • i. State cesses and taxes in so far as they compare to the supply of goods and services.
  • 9. GST refers to all goods and services excluding Alcohol for human consumption.
  • GST on five detailed petroleum products (Crude, Petrol, Diesel, ATF & Natural Gas) would be suitable from a date to be approved by the GSTC.
  • Tobacco and tobacco products would be subjected to GST. Also, the Centre would have the ability to levy Central Excise duty on these outcomes.
  • A common threshold exclusion would appeal to both CGST and SGST. Taxpayers with a yearly turnover not exceeding Rs.20 lakh (Rs.10 Lakh for specific category States) would be excluded from GST. For small taxpayers with an aggregate turnover in an economic year up to 50 lakhs, a composition scheme is possible. Under the system, a taxpayer shall give tax as a portion of his turnover in a State during the year without the benefit of Input Tax Credit. This system will be free.
  • The list of released goods and services would be kept to a minimum and it would be adapted for the Centre and the States as well as over States as far as feasible.
  • Exports would be zero-rated supplies. Thus, goods or services that are shipped would not allow input taxes or taxes on complete results.
  • The credit of CGST paid on inputs may be applied only for giving CGST on the output and the credit of SGST paid on information may be used only for giving SGST. Input Tax Credit (ITC) of CGST cannot be accepted for return of SGST and vice versa. In other words, the two streams of Input Tax Credit (ITC) cannot be cross-utilized, but in detailed features of inter-state numbers for a refund of IGST. The account would be allowed to be used in the following manner:
    • a. ITC of CGST allowed for the return of CGST & IGST in that order.
    • b. ITC of SGST provided for payment of SGST & IGST in that order.
    • c. ITC of IGST provided for payment of IGST, CGST & SGST in that order.
    • d. Statements would be settled annually between the Centre and the States to ensure that the credit of SGST used for payment of IGST is assigned by the Exporting State to the Centre. Furthermore, IGST used for the return of SGST would be given by the Centre to the Importing State. Further, the SGST part of IGST assembled on B2C supplies would also be assigned by the Centre to the destination State.
    • e. The transfer of funds would be given out based on data included in the returns recorded by the taxpayers.
    • f. The rules, laws, and ideas for levy and set of CGST and SGST would be adapted to the extent permissible.
  • What are the components of GST in Uttar Pradesh?

    There are 3 taxes suitable under this method: CGST, SGST, IGST:

  • CGST: Managed by the Central Government on an intra-state sale
  • SGST: Handled by the State Government on an intra-state sale
  • IGST: Received by the Central Government for inter-state sale
  • Let us have an example that a dealer in Uttar Pradesh had sold the goods to a dealer in another state worth Rs. 50,000. The tax rate is 18% consisting of only IGST. In such a situation, the dealer has to impose Rs. 9,000 as IGST. This income will go to the Central Government. The same seller sells goods to a customer in state worth Rs. 50,000. The GST rate on goods is 12%. This rate includes CGST at 6% and SGST at 6%.

    The dealer has to get Rs. 6,000 as Goods and Service Tax. Rs. 3,000 will go to the Central Government and Rs. 3,000 will go to the state government as the sale is inside the state.

    What changes has GST brought in Uttar Pradesh?

    In the pre-GST management, every customer including the last consumer was paid ‘tax on tax’, known as the Cascading Effect of Taxes. GST has excluded this cascading effect as the tax is computed only on the value-addition at each stage in the shift of ownership.

    This indirect tax system below GST has developed the number of taxes as well as supported the development of the Indian economy by removing the indirect tax barriers between states and integrating the country through an identical tax rate.

    For instance, let us take a biscuit manufacturer along with some numbers, let’s see what happens to the cost of goods and the taxes in the earlier and GST regimes.

    Tax calculations in earlier regime:

    ActionCost10% TaxTotal
    Manufacturer1,0001001,100
    Warehouse adds a label and repacks @3001,4001401,540
    Retailer advertises @5002,0402042,244
    Total1,8004442, 244

    Along the way, the tax liability was passed on at every stage of the transaction and the final liability comes to rest with the customer. This is called the Cascading Effect of Taxes where a tax is paid on tax and the value of the item keeps increasing every time this happens.

    Tax calculations in the current regime:

    ActionCost10% TaxActual LiabilityTotal
    Manufacturer1,0001001001,100
    Warehouse adds a label and repacks @3001,300130301,430
    Retailer advertises @5001,800180501,980
    Total1,8001801,980

    Filing GST process in Uttar Pradesh

    GSTR-1 (Statement of Outward Supplies):

  • This return implies the tax liability of the supplier for the stocks affected during the preceding month.
  • It requires to be filed by the 10th of every month regarding supplies made during the previous month. For instance, a statement of all the outward supplies given during July 2017 requires to be filed by 10th August 2017.
  • GSTR-2 (Statement of Inward Supplies):

  • This return implies accrual of ITC (Input Tax Credit) from the inputs obtained during the previous month.
  • It is auto-populated from the GSTR-1s recorded by the related suppliers of the Taxpayer except for a few fields like imports, and purchases from suppliers that are not registered.
  • It needs to be filed by the 15th of every month regarding supplies obtained during the previous month. For instance, a statement of all the inward supplies collected during July 2017 needs to be filed by 15th August 2017.
  • GSTR-3:

  • This is a consolidated return. It requires to be filed by the 20th of every month. It incorporates the following details.
  • Outward Supplies (Auto-Populated from GSTR-1)
  • Inward Supplies (Auto-Populated from GSTR-2)
  • ITC availed.
  • Tax Payable.
  • Tax Paid (Using both Cash and ITC) NOTE: Payment should be made on or before the 20th of every month.
  • Features of GST Registration in Uttar Pradesh

    The basic features of the GST return process include automatic filing of returns, uploading of invoice level data and auto-population of information relating to Input Tax Credit (ITC) from returns of the supplier to that of the receiver, invoice-level information matching and auto-withdrawal of Input Tax Credit in case of mismatch. The returns mechanism is meant to assist the taxpayer to file returns and avail ITC.

    Under GST, a general taxpayer needs to provide monthly returns and one annual return. There are separate returns for a taxpayer filed under the planning scheme, non-resident taxpayer, taxpayer registered as an Input Service Publisher, a person responsible to deduct or manage the tax (TDS/ TCS), and a person given a Unique Identification Number. It is essential to note that a taxpayer is NOT required to file all types of returns. Taxpayers are expected to file returns depending on the actions they initiate.

    GSTIN in Uttar Pradesh

    The Uttar Pradesh GST code is 16. The Goods and Services Tax (GST) started on 1 July 2017 at a memorable event in the Parliament. It was aimed at clarifying the existing tax structure of India. The main purpose of the implementation of a new tax regime is one nation, one tax, one market. Uttar Pradesh GST code has returned a dozen central and state levied taxes such as excise, VAT, and service tax.

    As an outcome, business objects will now need to file under GST and get a unique 15-digit Goods and Service Tax Identification Number (GSTIN). This will return the previously existing Tax Identification Number (TIN) which was given to businesses by respective state tax officials for registering under VAT.

    In the new GST management, all registered taxpayers will be connected to a single platform for compliance and management plans and will be registered under a single authority. Around 8 million taxpayers were moved from various programs to GST.

    A unique code identified as GSTIN is assigned to each taxpayer, which will be state-wise and PAN-based. Here is the analysis of the 15-digit Uttar Pradesh GST code or GSTIN format:

    For example let us consider a GST number 09AAAAAAAAAA1Z5

  • The first two digits denote the Uttar Pradesh GST code or state code as per the Indian Census 2011. The state code of Uttar Pradesh is 09. Every state or Union territory has a different code. For instance, 27 stands for Maharashtra, and 09 is for Uttar Pradesh.
  • The following ten digits are the PAN number of the taxpayer or company organization
  • The 13th digit intimates the number of registrations in a state for the same PAN. It will be an alphanumeric digit (first 1-9 and then A-Z)
  • The 14th digit will be the alphabet ‘Z’ by default.
  • The last digit will be a check code to identify errors. It can be a letter or a number.
  • Why do you need a GSTIN in Uttar Pradesh?

    Uttar Pradesh GSTIN number is important for business entities as it provides several advantages that are possible under the GST regime. A GSTIN is compulsory by the government for businesses with annual turnover surpassing Rs.20 lakh. If you are a certified dealer, you need to file GST returns and create a payment if GST liability exists. Also, if the GST paid by you is higher than the GST liability, you can claim a refund through your GSTIN.

    Additionally, a GSTIN also assists when you are viewing to avail of a loan to fund your business. Financiers provide company loans for businessmen to buy inventory, develop commercial space, and increase their business. Your business should be filed with the Government of India and have a correct GSTIN to be available for a business loan.

    Verification of GSTIN in Uttar Pradesh

    Verifying GST Number or GSTIN is very essential as there are many instances where people manage GST Number (GSTIN). In addition to this, the GST Number search will assist you to support clarity in all the business activities and will assure you that you are registering exact GST Returns for the particular tax period. Moreover, GSTIN verification will also assist you to maintain input tax credit that you might lose because of fake GSTIN.

    Verifying GSTIN or GST Number is the necessity of the hour to assure that your paid GST taxes land up in the right pockets. It also provides an opportunity to contribute to nation-building.

    Documents needed for GST registration in Uttar Pradesh

    The necessary documents are PAN card, business registration proof, 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.

    GST Registration Documents for People and Sole Proprietors

  • Owner’s PAN card
  • Owner’s Aadhaar card
  • Owner’s photograph
  • Proof of address
  • Bank account details
  • GST Registration Documents for Partnerships and LLPs

  • Partnership deed
  • PAN cards of partners involved
  • Photographs of partners involved
  • Address proof of partners involved
  • Aadhaar card of any authorized signatory
  • Signatory’s proof of appointment
  • LLP proof of registration
  • Bank details
  • Business’ principal address proof
  • GST Registration Records for Hindu Undivided Families (HUFs)

  • HUF’s PAN card
  • Karta’s (patriarch of the family) PAN card
  • Owner’s photograph
  • Bank detail
  • Business’ principal address proof
  • GST Registration Documents for Companies

  • Company PAN card
  • The Ministry of Corporate Affairs business certificate
  • Memorandum/ Articles of Association
  • Signatory’s appointment proof
  • Signatory’s PAN card
  • Signatory’s Aadhaar card
  • PAN card of all directors
  • Address proof of all directors
  • Bank details
  • Business’ principal address proof
  • GST Registration Documents for Society or Club

    A society or club wants to give the following GST filing documents to make the process and obtain GSTIN.

  • A copy of the club or society’s registration certificate.
  • A copy of the PAN card of the club or society with that of affiliated associates or promoters.
  • Photograph of co-workers or promoters.
  • A copy of the bank account record/crossed cheque/passbook’s first page.
  • Verification of registered office’s address, that can hold utility bills, certificates of legal ownership/municipal khata copy for premises occupied by the society or club. In the case of rented premises, a rent agreement as well as NOC from the premise’s owner.
  • Permission letter approved by approved signatory/signatories.
  • FAQs on GST Registration in Uttar Pradesh

    Can we find the address of a business from its GST number?

    The government does not allow us to find the company address through GSTIN. However, you can discover the State where the business is registered under GST. Use the PAN Number of the corporation from its GSTIN. PAN- Permanent Account Number is 3rd to the 12th character in the GSTIN number.

    What will be the effective date of GST registration?

    • Where the demand for enrollment has been done within thirty days from the date on which the person matches effectively for registration, the original date of filing shall be the date of his/her report for registration.
    • Where a request for enrollment has been achieved by the applicant after thirty days from the date of his/her growing stability for registration, the original date of registration shall be the date of the presentation of registration.
    • In the case of suomoto registration, i.e. taking registration willingly while being within the threshold exclusion limit for paying tax. The valid date of registration shall be the process.
    • Date of the order of registration.

    Who are the people responsible for registering below the GST Law model?

    Any supplier who takes on any business in any place in India and whose aggregate turnover exceeds the threshold limit as mentioned above, in a year, is likely to get himself/herself recorded. Furthermore, some of the people named in Schedule III of MGL (Model GST Law) are responsible to be registered irrespective of this threshold. An agriculturist shall not be regarded as a taxable person, and shall not be liable to take registration as per section 9 (1).

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