Introduction

The Goods and Services Tax (GST) is a tax on goods and services consumed in
India which can be identified through gst registration. GST is an indirect tax which has replaced many indirect taxes like excise
duty, VAT, services tax, etc. The introduction of the Goods and Services Tax (GST)
in India marked a significant milestone in the country’s taxation history. If you’re
an entrepreneur or business owner in India, understanding the process of GST
registration is essential to ensure legal compliance and smooth operations. In this
article , we’ll understand what is GST registration?, who has to get registered for
GST?, what is the Turnover limit for mandatory registration? Documents required
for GST registration.

Step 1: What is GST Registration?

GST registration is the process of enrolling your business under the Goods and
Services Tax system in the GST portal. It’s mandatory for businesses that meet
certain criteria, mainly based on their turnover. Once registered, a business is
legally recognized as a GST taxpayer and allot the GSTIN. Once the GSTIN is
allotted the business can collect GST from customers, claim input tax credits, and
file GST returns.

Step 2: Who Needs GST Registration?

Not all businesses are required GST registration. Primarily there are two types
of registration.

1. Mandatory Registration : Businesses with an annual turnover exceeding
   the prescribed threshold limit in both goods and service must register for
   GST. The threshold limit varies for different states and sectors.
   A) Service provider – Any person or entity who provides service of more
   than Rs.20 lakhs in aggregate turnover in a year is required to obtain GST
   registration. In special category states, the GST turnover limit for service
   providers has been fixed at Rs.10 lakhs
   B) Goods Suppliers – Any person who is engaged in the exclusive supply of
   goods whose aggregate turnover crosses Rs.40 lakhs in a year is required to
   obtain GST registration. In special category states, the GST turnover limit is
   20 lakhs
2. Voluntary Registration : Even if your turnover is below the threshold, you
   can opt for voluntary GST registration to avail of benefits like input tax
   credit.

Step 3: Documents Required for GST Registration

In case of Sole proprietor / Individual

1. PAN card of the business owner
2. Aadhar card of the business owner
3. Photograph of the owner (in JPEG format, maximum size should
   be 100 KB)
4. Rental Agreement
5. Address proof of the business
6. Bank account details
7. Electricity bill of the business place

In case of LLP and Partnership Firms

1. PAN card of all partners (including managing partner and
   authorized signatory)
2. Copy of partnership deed
3. Photograph of all partners and authorised signatories (in JPEG
   format, maximum size – 100 KB)
4. Address proof of partners (Passport, driving license, Voters
   identity card, Aadhar card etc.)
5. Proof of appointment of authorized signatory
6. Aadhar card of authorised signatory
7. Bank account details
8. Address proof of principal place of business
9. In the case of LLP, registration certificate / Board resolution of
   LLP

For HUF- Hindu Undivided Family.

1. PAN card of HUF
2. PAN card and Aadhar card of Karta
3. Photograph of the business owner (in JPEG format, maximum size
   should be 100 KB)
4. Address proof of principal place of business
5. Bank account details

In case of Company (Public and Private)

1. PAN card of Company
2. Certificate of incorporation given by MCA
3. Memorandum of Association / Articles of Association
4. PAN card and Aadhar card of authorized signatory
5. PAN card and address proof of all directors of the Company
6. Photograph of all directors and authorised signatory (in JPEG
   format, maximum size – 100 KB)
7. Address proof of principal place of business
8. Bank account details
9. Board resolution appointing authorized signatory / Any other
   proof of appointment of authorized signatory (in JPEG format
   maximum size should be 100 KB)

Obtaining GST registration is not only ensures legal compliance but also unlocks
benefits like input tax credit, smoother interstate trade, and enhanced credibility.
In conclusion, GST registration is not just a legal obligation; it’s a gateway to a
more efficient and transparent taxation system that benefits businesses and the
economy as a whole.

Disclaimer: The content and views stated in this article is solely for informational
purposes.

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