The Goods and Service Tax (GST) is an indirect tax levied on the supply of goods and services. It has replaced other indirect taxes such as the service tax, Value Added Tax (VAT), central sales tax, excise duty, additional customs duty and so on. To introduce GST as a comprehensive and destination-based indirect tax, The Government passed the Goods & Services Act on 29th March 2017. This Act came into effect from 1st July 2017 and, since then; it has been a big driving force of tax reforms in India. Over the last 2 and a half years, quite a few important changes have been made in the GST rules, keeping in mind the business dynamics in the country.
As per provisions of the Act, businesses exceeding an annual turnover of Rs 40 lakhs were needed to register themselves as a taxable entity. For Arunachal Pradesh and other North-eastern states, this limit of threshold turnover was kept at Rs 10 lakhs. But, as decided in the 32nd GST Council Meeting dated 10th January 2019, states were given options to either opt for new limits or to continue with the previous limits. Arunachal opted to raise this limit to Rs 20 lakhs for sale of goods, which came into effect from 1st April 2019 onwards. There was no change in the threshold limits for service providers doing GST in Arunachal Pradesh.
GST registration is mandatory for certain types of businesses. As per the Arunachal Pradesh GST Act, penalties are applicable if a business operates without having a GST registration.
Registration under the GST regime can bring the below-mentioned benefits to the Government and the businesses-
The following entities should mandatorily register for GST in Arunachal Pradesh
The process of GST registration is very simple, and if you have complete documents with you, the process will be hassle-free. Register with Vakilsearch in 3 simple steps –
You can also register for GST in the following ways
You will receive your permanent GST number after 7 working days, subject to the submission of proper documents. This number (called the GSTIN or GST Identification Number) will appear on all the invoices submitted or received by you.
To know where a business entity or taxpayer is from, every state in India has been given a State Code, which is a fixed two-digit number. These codes are small so that there is less chance of mistakes in filing GST Returns and in processing GST invoices. The first 2 digits of a GSTIN signify the GST State Code.
The Arunachal Pradesh GST Code is 12, as per the GST State Code List. For example, in GSTIN 12AAEPM0122C1Z8, the first 2 digits (12) denote the Arunachal Pradesh GST Code and specify that the business is located in Arunachal Pradesh.
The Arunachal Pradesh GST Number can be obtained from the GSTIN of the buyer, mentioned in the “Place of Supply” section of a GST invoice. The Arunachal Pradesh GST Number helps the Government to assess whether to charge IGST, SGST or CGST on a taxpayer or a business entity. If the State Code for both the buyer and the supplier is different, IGST will be charged. If these two State codes are the same, SGST, and CGST will be charged.
The following documents are required to be submitted for GST registration in Arunachal Pradesh
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