GST Registration

Pay as you go grow pricing

All Inclusive Pricing - No Hidden Fee

Basic

1499

all inclusive fees

  • Completely managed GST registration service until obtaining GSTIN with Expert Support
  • Inclusive of all government fee and taxes.

Premium

3999

all inclusive fees

  • Completely managed GST registration service and GST return filing service for 6 months with Expert Support
  • Inclusive of all government fee and taxes.
01

About GST Registration

Introducing Goods and Services Tax (GST) has been a big tax reform in India. And so much time has passed since its introduction that questions like “what is GST Registration” do not sound right. So here is a brief introduction

  • GST is the only tax that one has to get his/her business registered under.
  • If your business is not GST registered, heavy fines and penalties can be levied.
  • GST Registration allows you to collect GST from your customers.
  • So avoid going against the law, get your business registered for GST.
  • Provides complete medical care to employees
  • Includes employee’s dependants also
You can get your GST Registration through LegalRaasta. Here, we excel in to lessen the burden of a lengthy registration process. Our expert team will guide you on how you can get GSTIN in a hassle-free way. You can apply anytime for your GST number whether you are based in Delhi NCR, Mumbai, Bengaluru, Chennai, or anywhere in India.
02

Types of GST

India has a Dual GST Model. Under this tax maybe levied simultaneously by both Central and State governments on certain taxable supplies. Such as on inter-state supplies, tax is levied by Central Government.

Features Central GST – CGST State GST – SGST Integrated GST – IGST
Tax Levied By Central Government on Intra-State supplies of Goods and/or Services State Government, on Intra-State supplies Central Government, on Inter-State supplies
Applicability Supplies inside a state Supplies inside a state Interstate supplies and import
Input Tax Credit Against CGST and IGST Against SGST and IGST Against CGST, SGST, and IGST
Tax Revenue Sharing Central Government State Government Shared between State and Central governments
Free Supplies Applicable Applicable Applicable
03

Who Must Get GST Registration

All businesses involved in buying or selling goods or providing services, or both, should register for GST. But for below-listed persons, GST Registration is compulsory.

  • Previous Law Converted Taxpayer – All individuals or companies registered under the Pre-GST tax laws like Service Tax or Excise or VAT, etc.
  • Turnover for Goods Provider – If your sales or turnover of goods is crossing Rs. 40 lakh in a year then GST Registration is mandatory. For the Special Category Status, the limit is Rs. 20 lakh in a year.
  • Turnover for Service Provider – If you are a service provider & sales or turnover is crossing Rs. 20 lakh in a year then GST Registration is mandatory. For the Special Category Status, the limit is Rs. 10 lakh in a year
  • Casual Taxpayer – If you supply goods or services, in events/exhibitions, and not have a permanent place of doing business. In such cases, GST is charged based on an estimated turnover of 90 days. The validity of the Registration is also 90 days.
  • Agents of Suppliers or Input Service Distributor (ISD) – All supplier agents and ISD, to earn benefits of Input Tax Credit, need GST Registration.
  • NRI Taxable Person – If you are an NRI or handling the business of NRI in India.
  • Reverse Charge Mechanism (RCM) – Businesses who need to pay taxes under the RCM also need to be GST registered.
  • E-Commerce Portals & Sellers – Every e-commerce portal (such as Amazon or Flipkart) under which multiple vendors are selling their products. Or for all vendors. You need a GST Registration.
  • Outside India Online Portal – For suppliers of online information and database access or retrieval services from a place outside India to Indian Residents.
  • Transferee – When the business has been transferred.
  • Inter-State Operations – Persons making an inter-state supply. Whatever the turnover.
  • Brands – Aggregator who supplies service under his Brand or Trade Name.
  • Other Taxation – Persons who are required to deduct tax u/s 37 (TDS) of the Income Tax Act.
  • Voluntary GST Registration – Any entity can obtain GST registration at any-time. Even when the above mandatory conditions don’t apply to them.
  • Inter-State Registration – If you are a supplier in more than one state you need GST Registration in all the states that you supply goods or services to.
  • Branches – If your business has multiple branches in multiple states, register one particular branch as the main office or head office and the remaining branches as additional. (Not applicable if the business has separate verticals as listed in Section 2 (18) of the CGST Act, 2017.)

The Special Category States under GST Act are:

(a) Arunachal Pradesh, (b) Assam, (c) Sikkim, (d) Meghalaya, (e) Tripura, (f) Mizoram, (g) Manipur, (h) Nagaland, and (i) Himachal Pradesh. These states can opt for tax payable at a concessional rate.

04

GST Registration Process on Government Portal

To register for GST on the Government site, you need to follow the below steps. Cautiously & Accurately.

  • Fill PAN No., Mobile No., E-mail ID and State in Part-A of Form GST REG-01 of GST Registration.
  • You will receive a temporary reference number on your Mobile and via E-mail after OTP verification.
  • You will then need to fill Part-B of Form GST REG-01. To be duly signed (by DSC or EVC) and upload the required documents specified according to the business type.
  • An acknowledgment will be generated in Form GST REG-02.
  • In case any information is pending from your side. It will be sought from you by intimating you in Form GST REG-03. for this, you may be required to visit the department and clarify or produce the documents within 7 working days in Form GST REG-04.
  • The office may also reject your application if they find any errors. You will be informed about this in Form GST REG-05.
  • Finally, a certificate of registration in Finally, a certificate of registration will be issued to you by the department after verification and approval in Form GST REG-06
05

Procedure of GST Registration through LegalRaasta

Complete Our Simple Form

Fill the simple application form provided on our website.

Verification

Send your documents that are required according to your category of business.

Submitting Application Form

We will file all your forms on behalf of you along with the declaration.

Your Work is Now Completed

As soon as we will get your GST number, we will send you by E-mail.
07

Documents Required

For Sole Proprietorship / Individual
  • Aadhaar card, PAN card, and a photograph of the sole proprietor
  • Details of Bank account- Bank statement or a canceled cheque
  • Office address proof:
  • Own office – Copy of electricity bill/water bill/landline bill/ property tax receipt/a copy of municipal khata
  • Rented office – Rent agreement and NOC (No objection certificate) from the owner.
For Partnership deed/LLP Agreement
  • Aadhaar card, PAN card, Photograph of all partners.
  • Details of Bank such as a copy of canceled cheque or bank statement
  • Proof of address of Principal place of business and additional place of business :
  • Own office – Copy of electricity bill/water bill/landline bill/ a copy of municipal Khata/property tax receipt
  • Rented office – Rent agreement and NOC (No objection certificate) from the owner.
For Private limited/Public limited
  • Company’s PAN card
  • Certificate of Registration
  • MOA (Memorandum of Association) /AOA (Articles of Association)
  • Aadhar card, PAN card, a photograph of all Directors
  • Details of Bank- bank statement or a canceled cheque
  • Appointment Proof of authorized signatory- letter of authorization
For HUF
  • A copy of PAN card of HUF
  • Aadhar card of Karta
  • Photograph
  • Proof of Address of Principal place of business and additional place of business:
  • Own office – Copy of electricity bill/water bill/landline bill/ property tax receipt/a copy of municipal khata
  • Rented office – Rent agreement and NOC (No objection certificate) from the owner.
  • Details of Bank – bank statement or a copy of a canceled cheque
For Society or Trust
  • Pan Card of society/Club/Trust
  • Certificate of Registration
  • PAN Card and Photo of Promotor/ Partners
  • Proof of address of Principal place of business and additional place of business :
  • Own office – Copy of electricity bill/water bill/landline bill/ a copy of municipal Khata/property tax receipt
  • Rented office – Rent agreement and NOC (No objection certificate) from the owner.
  • Details of Bank – bank statement or a copy of a canceled cheque
08

Penalties of Non-Compliance

All GST Returns must be filed by the 20th of the following month. There are strict laws under the GST Act for non-compliance with the Rules & Regulations.

Penalty for Not Getting GST Registration, when a business is coming under the purview. The penalty is 100% of the tax amount if the offender has not filed for GST registration and intends to purposefully avoid it. The amount is the tax as applicable. Or Rs. 10,000, whichever is higher.

A penalty of 100% tax due or Rs. 10,000, whichever is higher, is also applicable to those who choose Composition Scheme despite not being eligible to it.

Any offender not paying his due tax or making short payments (genuine errors) is liable to pay a penalty of 10% of the tax amount. This amount cannot be less than Rs 10,000.

A person guilty of not providing the GST invoice is liable to be charged 100% tax due or Rs. 10,000.

Whichever is higher.

An offender will be charged a fine of Rs. 25,000 for incorrect invoicing.

If a person has not filed for unpaid tax, there is a penalty of Rs. 50 per day. Rs. 20 per day if he was to file for NIL returns. And the maximum amount must not exceed Rs. 5,000.

There is also a provision of the penalty by a jail term for tax offenders to commit fraud.

09

Benefits of GST Registration

Elimination of Multiple Taxes - One of the benefits of GST is the elimination of multiple indirect taxes that existed earlier. So many taxes have been replaced. Taxes like excise, octroi, sales tax, Service tax, CENVAT, turnover tax, etc are not applicable anymore and all those have come under common tax called GST.

Saving More Money - GST applicability has resulted in the elimination of double charging in the system for a common man. Through this, the price of goods and services has reduced & helping the common man saving more money.

Ease of business - GST brought the concept of “One Nation One Tax”. That unhealthy competition that existed earlier among the States has benefited businesses wishing to do interstate business.

Cascading Effect Reduction - From manufacturing to consumption, GST is applicable at all stages. It is providing tax credit benefits at every stage in the chain. In the earlier scenario, at every stage, the margin used to get added and tax was paid on the whole amount. Under GST the businesses are taking benefit of Input Tax Credit and tax is being paid on the amount of value addition only. GST has reduced the cascading effect of tax thereby reducing the cost of the product.

More Employment - Because GST has reduced the cost of products, the demand, for some – if not all, products have increased. With the increase in demand, to meet the increase in supply, the employment graph has started going up.

Increase in GDP - The higher the demand, the higher will be the production. This results in a higher Gross Domestic Product (GDP).

Reduction in Tax Evasion - Goods and services tax is a single tax that includes various earlier taxes. and has made the system efficient with fewer chances of corruption and Tax Evasion.

More Competitive Product - Manufacturing has become more competitive with GST eliminating the cascading effect of the tax, inter-state tax, high logistics cost. Bringing competitiveness as GST will address the cascading effect of the tax, inter-state tax, high log benefits to the businessman and consumer.

Increase in Revenue - Under the GST regime, 17 indirect taxes have been replaced into a single tax. The increase in product demand means higher tax revenue for state and central government.

10

What is a Voluntary GST Registration?

A person who is not liable, still files for GST application, can get registered. However, then, it becomes essential for him to file Returns, after getting a GST number. Else, he will have to pay a penalty, as applicable.

You can choose to register for GST voluntarily too.

Especially if you are wishing to claim Input Tax Credit. Even if you are not liable to be registered, you can be registered voluntarily. After registration, you will also have to comply with regulations as applicable to those required to be registered.


Benefits of registering voluntarily under GST

  • Take Input Tax Credit,
  • Operate interstate without restrictions,
  • Have the option to register on e-commerce websites,
  • Have a competitive advantage compared to other rival businesses,
  • Fewer hassles and better compliance with government licensing agencies,
  • Focus on Your Business Growth.
11

Steps for ESIC Registration

Inputs are all those goods that went into creating the finished products provided to the final consumer. Businesses are charged GST on goods/services that are used as inputs. The ITC mechanism allows GST registered businesses to receive refunds on the GST paid for purchasing all inputs. This helps prevent the cascading taxation effect, which was the primary reason behind the introduction of the GST.

For instance: GST payable on the supply of the final product of a manufacturer is Rs. 850 and the GST paid on inputs is Rs. 725. The manufacturer can claim the Rs. 725 as ITC. This brings the net tax payable at the time of supply to Rs. 125 only (Rs. 850 – Rs. 725).

Under the previous indirect tax regime of levy of Service Tax, VAT, and Excise – a lot of input tax credit was not properly utilized.

Who are eligible to claim Input Tax Credit? - ITC is available only to those entities who have registered under the GST Act. Only GST registered businesses can claim ITC on the tax paid for the purchase of any business relevant inputs.

Who cannot claim ITC? - Input Tax Credit can be claimed only for business purposes. It is not available for goods or services exclusively used for:

Conditions for claiming Input Tax Credit -

  • GST invoice showing details of tax paid is necessary,
  • The goods on which GST has been paid have been received by the consumer,
  • The applicant has filed the relevant tax returns,
  • The supplier had paid the due tax to the government,
  • The ITC applicant is registered under GST,
  • If goods were received in installments, ITC can be claimed only after the final lot has been received.

ITC cannot be claimed if: -

  • Composition tax registered entities paying GST on inputs,
  • If depreciation has been claimed on the tax part of a capital good,
  • On goods not used as inputs such as supplies for personal use,
  • On goods on which ITC is not applicable under the GST Act (exempted goods).

Input tax credits can be used as: -

  • CGST input tax credits are allowed to be used to pay CGST and IGST,
  • SGST input tax credits are allowed to be used to pay SGST and IGST,
  • IGST input tax credits are allowed to be used to pay CGST, SGST, and IGST.

12

What is the Composition scheme under GST?

Conditions for claiming Input Tax Credit -

  • Composition dealers need to pay nominal tax rates based on the type of business. (a maximum of 2% for manufacturers, 5% for the restaurant service sector and 1% for other suppliers.)
  • Composition dealers are required to file only a single quarterly return (instead of the monthly returns filed by normal taxpayers).
  • They cannot issue tax invoices. That is, they cannot collect tax from customers and they are to pay the tax out of their own pocket.
  • Entities that have opted for the Composition Scheme cannot claim any Input Tax Credit.

Who can opt for the Composition scheme? -

  • All SMEs looking for lower compliance and lower rates of taxes under GST.
  • A GST taxpayer, whose turnover is below Rs 1.5 crore, can opt for the Composition Scheme. (In the case of Special Category States, the present limit is Rs 75 lakh.)
  • The Aggregate Turnover of all businesses registered under the same PAN would be taken into consideration to calculate turnover.
  • Shall pay tax at normal rates in case he is liable under the reverse charge mechanism.
  • Dealers of intra-state supply of goods (or service of only the restaurant sector).

​Which businesses are not eligible to apply for the Composition Scheme? -

  • Service providers,
  • Inter-state sellers,
  • E-commerce sellers,
  • Supplier of non-taxable goods,
  • Manufacturer of Notified Goods,
  • All the suppliers of services except those providing restaurant services (not serving alcohol),
  • Suppliers of – ice cream, pan masala or tobacco (and its substitutes),
  • Casual Taxable Person,
  • Non-resident Taxable Person,
  • Supplier of exempted goods or services.

13

Frequently Asked Questions

GST, or Goods and Services Tax, has been one of the biggest tax reforms this country has seen. It is a single tax with which those taxes that existed previously have been replaced. Such as Central Excise, VAT, Entry Tax, Octroi, Service Tax, etc.
GST was rolled out nationwide on July 1, 2017.
It is a destination-based tax.
And follows a dual model in which both the State and the Central government levy tax on goods and services.
All businesses are required to obtain a GST number for every state that specific business has been registered in. The first step under the GST regime is to know whether the business is liable to register and register accordingly.
With LegalRaasta, GST registration is as simple as saying 1-2-3.
  1. You fill the application form given above.
  2. Mail the documents as required.
  3. Sit-back. All forms will be filed by us.
  4. Receive your GST number on e-mail.
That depends on a few factors. Such as the type of business, package you have chosen, etc. Call +91 875 000 8585 for all queries. You can also e-mail us at contact@legalraasta.com to know more.
Each category of business require documents according to its category. However, the basic documents required in each case are: ID-proof, Address proof, business registration proof, bank details, passport sized photographs, etc.
A supplier of goods, with an annual turnover of Rs. 40 lakh (Rs. 20 lakhs for special category States), must apply for GST registration. There are certain cases where the taxable person is liable to pay GST even though his turnover has not crossed this limit.
A person must apply for GST registration within 30 days from the date on which he becomes liable to registration. The process, rules, and conditions of the GST application must follow the Registration Rules laid by GST Council.
Food (such as Cereals, Fruits & Vegetables, milk, etc), Raw Materials (Raw Material, Yarn, Fiber etc), Medical Tools & Instruments (Hearing Aids, or aids used by physically challenged people), Handtools {such as Spades, Shovel, Newspapers, Books, Beehives, Human Blood, Chalk Sticks, Contraceptives, Earthen Pots, Props used in Pooja (including Idols, Bindi, KumKum), Kites, Organic Manure, and Vaccines. etc.
Alcohol, for human consumption, and five petroleum products namely Crude Petroleum, Petrol (motor spirit), High-speed Diesel, Natural Gas, and Aviation Turbine Fuel were exempt earlier, but only temporarily.
Also, electricity, as a basic need, has been exempt from GST. VAT & Central Excise, as per the earlier taxation system will continue on those.
GST Council has the power to decide which concerns, products, services, or business transactions would need GST registration
It means a person who operates in a taxable territory only occasionally but has no fixed place of business. A Casual taxable person is one who has a registered business in some State in India but wants to supply to some other site in which he/she does not have any fixed place of business. He needs to register in the State from where he is looking to supply as a Casual taxable person.
A taxable person, with no fixed place of business in India. This person resides abroad and undertakes transactions in India, only occasionally.
The supply of Goods and/or Services, That is, all the transactions, such as the sale, transfer, barter, rental, exchange, license, lease or disposal made, or agreed to be made, for consideration of taxable goods or services, are considered taxable transactions under the GST Act.
GST certificate is granted for the lifetime of the business unless canceled, suspended, revoked or surrendered.
ISD is like a head office that receives the tax invoices of input service. And assigns the credit of tax paid by them to the units proportionately. The ISD registration is somewhat different from the normal registration.

When the beneficiary settles the Government obligation rather than the provider. Usually, because the supplier is selling goods, the tax is levied upon the supplier. However, in certain cases, the tax is levied upon the buyer. And the buyer pays GST directly to the government. This is called a reverse charge. Under this, the responsibility to pay tax gets reversed.The applicability of RCM is when the supplier is not registered with GST and is making a supply to a GST registered taxpayer. In such a situation, the registered taxpayer is required to remit the applicable GST as a reverse charge to the government. The government has also notified a list on which the reverse charge will be applicable.

The GST compliance rating is a rating based on performance & compliance. It is given to all registered taxpayers. The taxpayer is rated based on his adherence to the GST provisions. The rating system is devised on a scale of 1 to 10, based on the type of business. Here, 10 is the most compliant and 1 being the least compliant. Your buyer would prefer to work with as seller with the highest rating.
The difference comes in terms of Input Tax Credit. ITC Exempt supply includes Nil rated (taxable at 0%) and non-Taxable supplies and no ITC is available for such supplies.
LegalRaasta provides IEC application services across India in all cities. We have done IEC registration in Mumbai, Delhi, Gurgaon, Noida, Bangalore, Chennai, Hyderabad, Ahmedabad, Kolkata, Surat, Pune, Jaipur, Lucknow, Kanpur, Nagpur and other Indian cities.
GST return is a document containing details of income which a taxpayer is required to file with the GST authorities. This helps tax authorities calculate tax liability.
Under GST, a registered dealer has to file GST returns that include:(a) Purchases,
(b) Sales,
(c) Output GST (i.e. GST on sales),
(d) Input tax credit (GST paid on purchases).To file GST returns, only those sales and purchase invoices, that are GST compliant, are required. You can use our pocket-friendly GST Software to generate these GST compliant invoices.
Yes. Once you are registered, you need to file every GSTR applicable. In case of no transactions, then a Nil GSTR is filed.
Customs duty and cess (as applicable) + GST compensation cess + IGST. IGST and GST compensation cess are to be paid after adding all customs duty and customs cess to the value of imports.
All exports are treated as zero-rated supplies. Exporters of goods and/or services, with GST registration, don’t need to pay any tax on their export. Still, a credit of input tax credit will be available and the same is available as a refund to them. They can either pay tax on the output and claim a refund of IGST or export under Bond without paying IGST and claim a refund of Input Tax Credit (ITC).
DSC is required only for the private limited company or OPC (one person company) or LLP (limited liability partnership), etc. Proprietorship or partnership firms do not require DSC.
Primary Authorized Signatory is the person who is primarily responsible to act as the GST System Portal on behalf of the taxpayer. It can be one of the promoters of the business or any person nominated by them.
Means average daily wages calculated by dividing the total wages paid during the contribution period by the number of day for which these wages were paid.

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