GST is a Central Tax comes into force from 1st July 2017. GST is an Indirect Tax. GST subsumes various taxes such as Sales Tax (VAT), Excise Duty, Service Tax, Professional Tax, Entertainment Tax, etc. GST applies to all businesses and professions such as Manufacturer, Whole-seller, Trader, Job Worker, Transporter, Engineer, Lawyer, Chartered Accountants, or other professionals. If a person supplies any goods or services to another person, he has to charge GST on the value of supply made. GST applies to each state of supply. For example, If a Manufacturer supplies the goods to wholesalers, the Manufacturer has to charge GST on a supply made to the wholesaler. When the wholesaler supplies the said goods to the trader, the wholesaler has to charge GST on a supply made to Trader and when the trader made a supply to the consumer, the trader has to charge GST on a supply made to consumer.

There are three types of GST Act.

1. IGST (Integrated GST) – It is applicable at the time of supply of Goods or Services from one State to Another State or Union Territory.
2. CGST (Central GST) – It is applicable at the time of supply of Goods or Services within a State or Union Territory. CGST indicates the tax portion of the Central Government under GST.
3. SGST (State GST) – It is applicable at the time of supply of Goods or Services within a State or Union Territory. SGST indicate the tax portion of the State Government under GST.

1. 1. GST is a valid government document, providing identity to Proprietorship Firm, Partnership Firm, Private Limited Company, One Person Company(OPC) or Limited Liability Partnership Firm(LLP).
2. 2. For opening a bank account in the name of Propritorship Firm or Partnership Firm or Partnership Firm or Private Limited Company or One Person Company(OPC) or Limited Liability Partnership Firm(LLP) its essential to have GST registration Certificate. Most of the companies and firms prefer the entites who are registered GST.

Who is required to take GST Registration
There are two types of Registration. One is Mandatory Registration and the other one is Voluntary Registration.

A. Mandatory Registration:

There are various type of person, who has to register its business under the GST Act and they must have to take registration. If they fail to do so, they may liable for penalty and other legal proceedings.
In the following case it is mandatory to take GST registration:
1. If the Aggregate Turnover of a business exceeds Rs.19 Lakhs in North East States (Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim & Tripura)
2. If Aggregate Turnover of a business exceeds Rs. 39 Lakhs in the states other than North east states.
3. A person has already been registered under VAT, CST, Service Tax, Excise, Entertainment Tax or any other tax/ duties which were subsumed after the introduction of GST.
4. If the person Supply of goods and/ or services from one state to another state i.e Inter-State Supply.
5. Person liable for payment of GST under Reverse Charge Basis.
6. Casual Taxable person
7. Non Resident taxable person
8. A person who is required to deduct TDS u/s 37
9. Agent Supplying on behalf of Registered taxable person
10. Input Service Distributors
11. E-commerce operators and Aggregators
12. Person supplying through E-Commerce operators
13. Such other person as may be specified by the Govt.

All individuals, partnership firms or companies other than Casual taxable person and Non-Resident Taxable person have to apply for GST registration Within 30 days from the date on which his turnover exceeds the limit of 19 lakh or 39 lakhs as the case may be. For individuals, partnership firms or companies want to take registration as a Casual taxable person & Non-Resident taxable person has to apply for GST registration at least 5 days prior to commencement of Business.

B. Voluntary Registration:

A person cansuo-moto take GST registration Voluntary also without considering threshold limit. In that case the person shall liable to charge & pay GST from the date on which Voluntary registration is taken.
If an Individuals, partnership firms or company want to take GST registration Voluntary, can apply at any point of time.

Step - 1:

Collect the documents: Our experts shall collect all documents required for registration purposes.

Step - 2:

• application: shall prepare the application and attached all documents along with the application.

Step - 3:

• Registration: Our experts shall resolve all observation of GST departments (if any) to the extent to get GST Registration Certificate.

For Proprietorship Firm or Individual Firms:

1. PAN Card of Proprietor/ Individual
2. Phone Number and Email of Proprietor/ Individual
3. Photo of Proprietor/ Individual
4. Rent Agreement for registered place
5. Electricity / Water Bill / Gas Bill for address proof purpose
6. NOC from Landlord

For Partnership Firm or Individual Firms:

1. PAN Card of Partnership Firm,
2. PAN Card of all Partners
3. Phone Number and Email of all partners
4. Photo of all partners
5. Address proof of all partners such as Bank statement or Driving Licence or Voter Id or electricity bill
6. Rent Agreement for registered place
7. Electricity / Water Bill / Gas Bill for address proof purpose
8. NOC from Landlord

For Limited Liability Partnership (LLP) Firm:

1. PAN Card of Limited Liability Partnership (LLP) Firm,
2. Limited Liability Partnership (LLP) registration certificate
3. PAN Card of all Partners
4. Phone Number and Email of all partners
5. Photo of all partners
6. Address proof of all partners such as Bank statement or Driving Licence or Voter Id or electricity bill
7. Rent Agreement for registered place
8. Electricity / Water Bill / Gas Bill for address proof purpose
9. NOC from Landlord
10. Digital Signature of Authorised Signatory

For Private Limited Company or One Person Company:

1. PAN Card of Pvt Ltd. Company or One Person Company
2. Company Incorporation Certificate
3. PAN Card of all directors
4. Phone Number and Email of all Directors
5. Photo of all Directors
6. Address proof of all directors such as Bank statement or Driving Licence or Voter Id or electricity bill
7. Rent Agreement for registered place
8. Electricity / Water Bill / Gas Bill for address proof purpose
9. NOC from Landlord
10. Board resolution for Authorised Signatory
11. Digital Signature of Authorised Signatory

GST Registration Process can be done through Sure Soft, a professionally managed company, having workplace all over India Including Delhi NCR, Uttar Pradesh, Uttarakhand, Mumbai, Bengaluru, Chennai, and other Indian cities. If you wish to get GST Registration, you can contact us at [email protected] Our Professionally skilled team shall assist you with procedures and formalities to execute the same. You can clear your doubts associated with GST Registration and other information with our specialist.

• 1. Whether PAN is required for GST registration ?
  For GST registration, PAN No is mandatory for all Indian residents.
• 2. Whether Separate registration required for states in which a person having offices or business premises ?
  Yes, Separate registration required in all such states in which a person has its business entity. There is no concept of centralized registration.
• 3. If a person has various multiple business verticals, in a single state have to take separate registration for each vertical business?
  It is optional to take separate registration in a state for multiple business verticals. Otherwise a single registration can serve the purpose.
• 4.For how much time Registration for Casual Taxable Person and Non-resident taxable person valid ?
  Registration for Casual Taxable Person and Non-resident taxable person valid for a maximum period of 90 days. However, the validity of registration can be extended by a further period not exceeding 90 days. Accordingly, the maximum period of registration for Casual Taxable Person and Non-resident taxable can not exceed 180 days.
• 5. What is the due date of payment of tax for Casual Taxable Person and Non-resident taxable person ?
  Casual Taxable Person and Non-resident taxable person shall have to pay advance tax of estimated tax liability at the time of registration application.
• 6. Whether a separate registration application has to file under the CGST Ac and SGST Act ?
  No, separate registration application has to file under the CGST Act and SGST Act. There is a single registration application to be filed on the GST portal.
• 7. What will be the consequences if a person who is liable to pay tax but has failed to obtain registration ?
  If a person fails to obtain registration, the proper officer can assess the tax liability and pass an order to his best judgment for the relevant tax periods. However, such order must be passed within five years from the due date of filing of the annual return for the financial year to which non-payment of tax relates
• 8. Whether a person having multiple business verticals in a state can obtain for different registrations ?
  Yes. In terms of Sub-Section (2) of Section 19, a person having multiple business verticals in a State may obtain a separate registration for each business vertical, subject to such conditions as may be prescribed.
• 9. Is it necessary for the Govt. organization to get registration?
  unique identification number (ID) would be given by the respective state tax authorities through the GST portal to Government authorities / PSUs not making outwards supplies of GST goods (and thus not liable to obtain GST registration) but are making inter-state purchases.
• 10.When does the liability to charge GST arise in respect of the supply of goods ?
  Liability of GST shall arise at the earliest of the following : (i) the date on which the goods are removed by the supplier, where the supply of goods require removal; or (ii) the date on which the goods are made available where the supply does not require removal; or (iii) the date on which the supplier issues invoices to the supply where the above two situations do not apply; or (iv) the date on which the recipient shows the receipt of the goods in his books of accounts.
• 11. What is the time of supply of a continuous supply of goods ?
  The time of supply of continuous supply of goods is; a) where successive statements of accounts or successive payments are involved, the date of expiry of the period to which such successive statements of accounts or successive payments relate. b) where there are no successive statements of account or successive payments involved, the date of issue of the invoice or the date of receipt of payment whichever is earlier.
• 12. What is the time of supply of goods sent on approval basis ?
  In case of supply on approval basis, the time of supply shall be the time at which it is known whether a supply will take place or six months from the date of supply, whichever is earlier.
• 13. Whether goods sent by a taxable person to a job-worker will be treated as supply and liable to GST ?
  No. It will not be treated as a supply. The supply of goods by a registered taxable person (principal) to a job worker, shall not be regarded as a supply of goods. Therefore, it can be inferred that no GST shall be applicable on the goods supplied by the registered principal to a job-worker
• 14. Whether any tax has to be charged on goods sent for Job Work ?
  No, it shall not be treated as supply under Model GST Law, Hence, No GST shall be applicable on the goods supplied by the registered taxable person to a job worker
• 15. Whether Job worker is required to take registration ?
  Job worker is required to take registration if his aggregate turnover exceeds the prescribed threshold limit. In calculation of aggregate turnover, the value of goods supplied by the Principal, without payment of tax shall not be included.
• 16. Whether the goods of principal directly supplied from the job-worker’s premises will be included in the aggregate turnover of the job worker ?
  As the goods supplied by the principal does not amount to supply under GST Law, it shall not be the aggregate turnover for Job worker. The goods of the principal directly supplied from the job-worker’s premises shall be included in the aggregate turnover of the Principal.
• 17. Can the principal supply the goods directly from the premises of the job-worker without bringing it back to his premises ?
  The principal can supply the goods directly from the premises of the job worker. However, the principal has to take registration on that premises as an additional place of business.
• 18. Whether the principal can take input credit on goods sent for Job Work ?
  Yes the principal can take credit on such goods. However, the goods should return to the premises of the principal or supply directly from the Job Worker’s place, as the case may be, within 180 days from the date of being sent out.
• 19. What consequences if goods not return within 180 days ?
  An amount equivalent to the input tax credit availed on such inputs has to be paid along with interest, in case the inputs are not received back within the specified time. The credit can be reclaimed when the inputs are received back.
• 20. Is it mandatory for an e-commerce operator to obtain registration ?
  Yes, e-commerce operators must obtain registration without considering the threshold exemption limit
• 21. Is it mandatory for a supplier, supplying through E-commerce operators to obtain registration ?
  Yes, it is mandatory for a supplier, supplying through e-commerce operators must obtain register without considering the threshold exemption limit.
• 22. Whether E-commerce operator has to take registration in each state ?
  Yes, An e-commerce operator would be required to register in each state from where supply is being made and deduct the tax under the respective GST law in that state.
• 23. At what time/intervals should the e-commerce operator collect Tax at sourcek ?
  Tax should be collected during the month in which taxable supplies made.
• 24. What is the time within which such TCS is to be remitted by the e-commerce operator to the Government account ?
  The amount collected by the operator is to be paid to the credit of appropriate government within 10 days after the end of the month in which amount was so collected.
• 25. Whether the supplier can take credit of tax collected by the operator ?
  Yes, the supplier can reduce his tax liability under this act through TCS collected by the operator.
• 26. Consequences, if there is a mismatch in supply details?
  In case of mismatch, the liability shall be added to the output liability of the said supplier, for the calendar month succeeding the calendar month in which the discrepancy is communicated. The concerned supplier shall, in whose output tax liability any amount has been added shall be liable to pay the tax payable in respect of such supply along with interest, so added from the date such tax was due till the date of its payment Whether a person making import/export of good, whether he is eligible to take registration under composition scheme? As the definition of IGST under Section 2(c) of IGST Act,2016, specify the transaction made in the course of import/export, then it is deemed to be an inter-state supply. Hence a person cannot take registration under composition scheme. Whether a person liable to pay tax under reverse charges is eligible to take registration under composition scheme? For any tax payable under the reverse charge mechanism, the option of payment under this scheme will not be available.
• 27. A taxable person is engaged in three business verticals with the same PAN. Whether he shall be eligible to opt for composition scheme only for one out of three business verticals ?
  No, composition scheme would become applicable for all the business verticals/registrations which are separately held by the person with the same PAN.
• 28. Can the customer who buys from a taxable person who is under the composition scheme claim composition tax as input tax credit ?
  No, a customer who buys goods from a taxable person who is under composition scheme is not eligible for composition input tax credit because a composition scheme supplier cannot issue a tax invoice
• 29. Can a taxpayer have multiple ISDs ?
  Yes. Different offices of a taxpayer can apply for ISD registration.