GST Registration

GST being a tax on the event of “supply”, every supplier whose turnover exceeds Rs. 40 lakhs (Rs. 10 lakhs for North-Eastern States, J&K, Himachal Pradesh and Uttarakhand) is required to get registered under GST. However, if any supplier below this threshold limit wishes to get registered, then voluntary registration is also allowed.

Who Are Required To Have Mandatory Registration ?

Under GST, following suppliers are required to get mandatorily registered irrespective of their turnover:-

1. Casual Taxable Person/ Non-Resident Taxable Person
2. Agents of a supplier
3. Input Service Distributor (ISD)
4. E-commerce aggregators
Person who supplies via e-commerce aggregator
5. Person required to pay tax under Reverse Charge Mechanism
6. Person supplying OIDAR (Online Information and Database Access or Retrieval) Services from a place outside India to an unregistered person in India
7. Inter-state supplier of goods
8. Turnover exceeding 40 Lakhs for trader and manufacturers and 20 Lakhs for service providers

What Documents Required For GST Registration ?

1. PAN of the applicant
2. Aadhaar Card
3. Proof of Business registration/Incorporation Certificate.
4. Identity & Address Proof of Promoters/Director with Photographs.
5. Address proof of the place of business.
6. Bank Account Statement/Cancelled Cheque
7. Digital Signature
8. Letter of Authorization/Board Resolution for Authorized Signatory

GSTIN is a 15 digit Goods and Services Taxpayer Identification Number. It is mandatory for each tax-payer to register

GSTIN in order to start a business.

→  First 2 digits of are the state code as per Indian Census 2011.
→  Next 10 digits are the PAN number of the taxpayer.
→  13th digit gets assigned based on the number of registrations within a state.
→  14th digit is Z by default.
→  Last digit is the ‘sum’ of the check code.

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