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GST Registration: Price List

जीएसटी नोंदणी सेवा

तू निवड कर

मानक

اور

जीएसटी ऑनलाईन नोंदणी लागू करते

रु. 1199

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GST Registration: FAQ

जीएसटी नोंदणी प्रावधान

What Is GST Registration?

The historic reform in the country's taxation system, GST (Goods & Services Tax), was introduced in India on July 1, 2017. GST was founded on the principle of “one nation, one market, one tax.” It aimed to simplify the complex tax structure and bring a unified tax regime. Further, GST is a value-added tax that is charged on the goods and services supplied at each stage of production or distribution.

 

Now comes What is GST registration?

 

When a business's annual turnover surpasses a specific number (such as Rs. 40 lakh, 20 lakh, or 10 lakh), the business owner must complete the registration process under GST. This registration is commonly referred to as GST registration.

It's not just a choice; It's a legal obligation

 

Engaging in commercial activities without proper GST registration can be considered a violation of the law. In essence, this step is essential for both legal compliance and the smooth functioning of the taxation system.

Benefits of GST Registration

  • Input Tax Credit

One of the significant benefits of GST registration is the ability to claim Input Tax Credit (ITC). Businesses can offset the GST paid on inputs and purchases against the GST collected on sales. This helps reduce the overall tax liability and eliminates the cascading effect of taxes, making goods and services more affordable.

 

  • Availability of Composition Scheme

For small businesses with a turnover below a certain threshold, GST offers a composition scheme. This simplifies compliance requirements and allows for paying taxes at a lower rate. 

​

  • National Presence

A unified tax system called the “GST replaces various state and federal taxes.  With GST registration, businesses can operate seamlessly across state boundaries hassle-free. 

​

  • Compliance and Transparency

GST registration necessitates maintaining proper books of accounts and filing regular GST returns. This promotes financial transparency and ensures businesses adhere to tax regulations, reducing the likelihood of tax evasion.

​

  • Regulation of Unorganized Sectors

Brings accountability and regulation to previously unorganized industries through online compliance and payment systems.

​

  • Reduces Corruption and Sales Without Receipts

It aims to reduce corruption and unreported sales by promoting transparency and compliance.

Who Is Eligible For GST Registration?

The following categories of entities are typically eligible for GST registration. Let’s have a look!

 

  • Mandatory Registration:

  • Every supplier must register under GST if they make taxable supplies of goods or services or both above prescribed threshold.

 

  • For most states and union territories, this registration threshold is applicable if the supplier's turnover in a financial year exceeds 20 lakh rupees.

 

  • However, if a person makes taxable supplies in special category states, they must register if their turnover in a financial year surpasses 10 lakh rupees.

 

  • The government has the authority to increase the turnover thresholds based on recommendations from the GST Council. (subject to certain conditions)

 

  • Special Provisions for Goods Suppliers:

 

  • Suppliers engaged exclusively in the supply of goods can have an increased turnover threshold of up to 40 lakh rupees if approved by the government. (This is also subjected to specific conditions and limitations)

 

  •  In Case of Business Transfer or Succession

 

  • Suppliers engaged solely in the supply of goods can have an increased turnover threshold of up to 40 lakh rupees if approved by the government. (This is also subjected to specific conditions and limitations)

 

  • Transition for Existing Registrants

 

  • Individuals or businesses registered under tax services before the introduction of the GST.

जीएसटी नोंदणीसाठी थ्रेशोल्डची सध्याची मर्यादा

दोन्ही वस्तू व सेवांसाठी दहा लाख रुपयांची उंबरठा मर्यादा असलेली राज्ये आहेतः

اور

मणिपूर, मिझोरम, नागालँड आणि त्रिपुरा

اور

वस्तू व सेवा दोन्हीसाठी २० लाख रुपयांची उंबरठा मर्यादा असलेले राज्यः

اور

अरुणाचल प्रदेश, मेघालय, सिक्कीम, उत्तराखंड, पांडिचेरी आणि तेलंगणा

اور

रु. 20 लाख सेवेसाठी आणि 40 लाख वस्तूंसाठीः

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जम्मू आणि काश्मीर, आसाम, हिमाचल प्रदेश आणि इतर सर्व राज्ये

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जीएसटी नोंदणीसाठी एकत्रित उलाढालीची गणना कशी करावी

जीएसटी नोंदणीच्या उद्देशाने एकत्रित उलाढाल म्हणजे सर्व करपात्र पुरवठ्यांचे एकूण मूल्य (प्रतिवर्तीच्या आधारावर एखाद्या व्यक्तीद्वारे कर देय असलेल्या आवक पुरवठ्याचे मूल्य वगळता), सूट पुरवठा, वस्तू किंवा सेवांची निर्यात किंवा दोन्ही आणि आंतर- अखंड भारतीय तत्त्वावर गणले जाण्यासाठी समान स्थायी खाते क्रमांक असलेल्या व्यक्तींचा राज्य पुरवठा, परंतु केंद्रीय कर, राज्य कर, केंद्रशासित प्रदेश कर, एकात्मिक कर आणि उपकर वगळता

Entities Exempted From GST Registration

  • Reverse Charge: Manufacturers subject to reverse charge mechanism.

  • Non-Supply Activities: Sale of real estate, funeral services, employee services.

  • Non-GST/Non-Taxable Supplies: Aviation fuel, electricity, natural gas, diesel, petrol.

  • Exempt/Nil-Rated Supplies: Businesses with exempt or nil-rated GST supplies.

  • Threshold Exemption: Businesses below the GST threshold limit.

  • Agriculturists: Farmers exempt from GST.

Different Types of GST Registration

  • Normal Taxpayer

 

  • Applicable to regular businesses with annual turnovers exceeding the prescribed threshold. (as discussed above)

  • They must file regular GST returns and comply with standard GST rules and procedures.

  • Normal taxpayers can claim input tax credits on GST for purchases and inputs.

 

  • Composition Registration

 

  • Available to small businesses with a turnover below a certain threshold. (limits may vary by country)

  • Businesses under this scheme pay GST at a fixed, lower rate on their turnover.

  • They cannot claim input tax credits and are subject to simplified compliance requirements.

  • Typically, businesses under the composition scheme file quarterly returns.

 

  • Casual Taxable Registration

 

  • Applicable to individuals or businesses that engage in occasional or seasonal transactions, often across state boundaries.

  • This GST registration lasts 3 months and can be extended or renewed. That’s why entities must file returns for the duration of their business activities and pay GST accordingly.

 

  • Non-Resident Taxable Registration

 

  • Non-resident taxable registration applies to individuals or businesses outside India and engages in the supply of goods to individuals within India.

  • This type requires you to provide a deposit equal to the expected GST liability during registration.

Required Documents for GST Registration

The necessary documents for GST registration can vary depending on the type of business entity. Here are the typical document requirements for GST registration, categorized by the type of business.

 

  • For Individuals and Sole Proprietors

 

  • PAN Card

  • Aadhaar Card

  • Owner’s Photograph

  • Address Proof

  • Bank Account Details

 

  • For Partnership Firms

 

  • PAN Card of the partnership firm

  • Aadhaar Card of all partners

  • Passport-sized photographs of all partners

  • Partnership deed copy

  • Documents establishing the business premises and a no-objection certificate (NOC) from the property owner.

  • Bank Account Proof

  • In the case of LLP, registration certificate/LLP Board resolution is required

 

For detailed information on the required documents, please refer: 

https://www.karrtax.in/post/gst-registration-documents-and-information-required

Online GST Registration Procedure

Below is a summary of the key steps for online GST registration:

 

Step 1: Start by visiting the official GST portal at www.gst.gov.in. To sign in, create a username and password.

 

Step 2: After logging in, click on "New User Login" and accept the displayed declaration form. Click "Continue" to proceed.

 

Step 3: Choose "New Registration" and log in to initiate the GST registration process.

 

Step 4: Complete the required fields on the GST portal, including

 

  • Select "Taxpayer" from the drop-down menu.

  • Choose your state and district.

  • Provide business details, including the name and PAN card number.

  • Enter email ID and mobile number (for receiving OTPs).

  • Complete the captcha and click "Proceed."

 

Step 5: Enter the OTP sent to your registered email ID and mobile number.

 

Step 6: After entering the OTP, click "Proceed."

 

Step 7: You will receive a Temporary Reference Number (TRN) on the screen. Save this TRN for future use. It is required to access PART-B of the GST registration and log into the application.

 

Step 8: Return to the GST portal and click "Register" under the "Taxpayers" menu.

 

Step 9: Select "Temporary Reference Number (TRN)" and enter the TRN and captcha details.

 

Step 10: Once captcha details are entered, click "Proceed."

 

Step 11: Your registered email address and mobile number will receive an OTP. Enter this and click "Proceed."

 

Step 12: Check the status of your application on the next page. If needed, click the "Edit" icon on the right side of the page to make corrections.

 

Step 13: On the next page, complete various sections by providing the required details and uploading the necessary documents.

 

Step 14: Review the declaration on the "Verification" page before applying. You can submit the application using one of the following methods:

 

  • Electronic Verification Code (EVC)

  • e-Sign method

  • Digital Signature Certificate (DSC) for companies

 

Step 15: A confirmation message will be displayed after successful completion. You will receive an Application Reference Number (ARN) on your registered mobile number and email ID.

 

Step 16: Verify the status of the ARN on the GST portal.

Validity of GST Registration Certificate

A GST registration certificate's validity varies depending on the taxpayer's type and specific circumstances. Below is a summary of the typical validity periods:

 

  • Regular Taxpayer

For a regular taxpayer, the GST registration certificate remains valid indefinitely unless it is canceled by the GST authority or voluntarily surrendered by the taxpayer.

 

  • Casual and Non-Resident Taxable Persons

In the case of certificates issued to casual taxpayers or non-resident Indian (NRI) taxpayers, the validity is generally limited to 90 days from the registration date or for the period specified in the registration application, whichever is earlier. However, it's important to note that the appropriate authorities can extend the validity period under Section 27(1) of the GST Act if required.

How Can You Get the GST Registration Certificate Online?

Here's a step-by-step guide on downloading the GST Registration Certificate from the GST portal.

 

 

  • Step2. Log In: Use the username and password you made during registration to log in to your GST account. Additionally, correctly enter the captcha displayed on the screen. Then, click the login button.

 

  • Step3. Access User Services: Once successfully logged in, you'll be directed to a new page. Look for the "Services" option on the page and select it.

 

  • Step4. Navigate to "User Services": In the drop-down menu under "Services," choose "User services" from the available options.

 

  • Step5. Select "View/Download Certificates": Within the "User services" section, locate and select "View/Download Certificates" from the list of options.

 

  • Step6. Download the Certificate: When you click "View/Download Certificates," the GST registration certificate will automatically start downloading to your device. This certificate contains your GSTIN and other relevant details.

 

  • Step7. Save and Print: Once the download is complete, save the certificate to a secure location on your computer. It's a good practice to take a printout of this downloaded certificate.

 

  • Step8. Display Prominently: Display the printed GST registration certificate at your business premises as proof of your valid GST registration.

जीएसटी नोंदणीमधील बदल / जीएसटी नोंदणीमधील बदल

नोंदणीच्या काही मूलभूत क्षेत्रात बदल करण्यासाठी, जीएसटी पोर्टलद्वारे बदल झाल्याच्या 15 दिवसांच्या आत योग्य अर्ज करावा लागेल. योग्य अधिकारी पुढील 15 दिवसांच्या दुरुस्तीस मान्यता देतील.

नॉन-कोअर फील्डमध्ये बदल झाल्यास पोर्टलद्वारेच हे करता येते आणि अधिका of्यांची मान्यता घेण्याची गरज नसते.

Cancellation & Revocation of GST Registration

What Is the Cancellation of  GST Registration?

​

Canceling GST registration refers to discontinuing or terminating a business's GST registration with the tax authorities. Below is a breakdown of what it entails.

 

Voluntary Cancellation: A registered person or business can apply for voluntary cancellation of their GST registration. They might do this for several reasons, including:

  • Ceasing business operations.

  • Change in business structure or ownership

  • No longer meeting the threshold for GST registration.

 

Mandatory Cancellation: In certain situations, tax authorities may initiate the cancellation of a business's GST registration. Common reasons for mandatory cancellation include if the business:

  • Is not actively engaged in any business activities.

  • Has not filed GST returns for a specified period.

  • Is not conducting operations from the registered place of business.

 

What Is the Revocation of  GST Registration?

The revocation of GST registration refers to the process of reinstating or reversing the cancellation of a GST registration previously canceled by the tax authorities.

 

Any entity can apply for the revocation of GST registration cancellation if they meet certain criteria. This can vary by jurisdiction, but common reasons for revocation eligibility may include:

 

  • Rectifying issues that led to the cancellation (e.g., filing overdue returns, payment of outstanding tax dues).

  • Providing evidence that the business is actively engaged in taxable supplies and is in compliance with GST regulations.

Procedure For The Revocation of GST Registration

  • Any entity can apply for revocation using Form GST REG-21. This application is filed electronically at the Common Portal and must be submitted within 30 days of receiving the cancellation order.

 

  • The authority will review the application. If satisfied with the reasons provided by the applicant, they can issue an order in Form GST REG-22 to revoke the cancellation of registration. But if the authority is unsatisfied with the application, they can also reject it by issuing an order in Form GST REG-05.

 

  • Before rejecting the application, the proper officer must issue the applicant a show-cause notice in Form GST REG-23. This notice lets the applicant explain why their revocation application should not be rejected. The applicant must respond to this notice within 7 working days from the date of its service.

 

  • Lastly, the authority will consider the applicant's response and decide on the revocation of GST registration. This will be done within 30 days of the clarification in Form GST REG-24.

How KarrTax Can Help You With GST Registration?

At KarrTax, we understand that dealing with GST registration can be tricky. That's why we're here to make it simple for you. We connect you with experts who know their stuff, and our clients love how we make things easy for them.

 

You can keep track of your GST registration progress on our user-friendly platform. If you have questions or need help with GST registration, our tax experts are just a call or text away.

 

Here's the full procedure of how we will assist you with GST Registration:

 

  • Purchase a Plan for Expert Assistance: Choose a plan that suits your GST registration needs.

 

  • Add Queries Regarding GST Registration: Do not hesitate to ask queries or seek clarification on the process.

 

  • Provide Documents to KarrTax Expert: Share the necessary documents with our experts.

 

  • Prepare Application for GST Registration: Our experts will meticulously prepare your GST registration application, ensuring that all admissibility criteria are met during the preliminary screening.

 

  • Complete Procedural Actions: We will guide you through every registration process step and ensure all formalities are followed.

 

  • Get your GST Registration at your Doorstep: Once the process is completed, you'll receive your GST registration without any hassle.

जीएसटी नोंदणीसाठी प्रभाग कसा शोधायचा किंवा आपला कार्यकक्ष जाणून घ्या

आपण जीएसटी नोंदणीसाठी अर्ज करत असल्यास, आपल्याला ऑनलाइन फॉर्म भरण्याची आवश्यकता असलेल्यांपैकी एक म्हणजे जीएसटी कार्यक्षेत्रातील प्रभाग ज्या अंतर्गत आपला व्यवसाय परिसर पडत आहे.

اور

जीएसटी नोंदणीसाठी प्रभाग शोधण्यासाठी कृपया cbic-gst.gov.in वर भेट द्या. मुख्य मेनूमध्ये आपल्याला सेवा मेनू आढळेल. त्याच क्लिक केल्यावर, आपले कार्यक्षेत्र उप-मेनू उपलब्ध असेल हे जाणून घ्या. त्यावर क्लिक केल्यावर, राज्य निवडले जाईल आणि त्यानंतर झोन आणि आयुक्तालय दिसेल. कृपया आपले कार्यक्षेत्र आयुक्त निवडा. त्याअंतर्गत विभाग दिसेल. आपला विभाग निवडताना, जीएसटी श्रेणी त्या अधिकार क्षेत्राच्या अंतर्गत असलेल्या पत्त्याच्या क्षेत्रासह दिसून येईल.

اور

जीएसटी नोंदणीच्या उद्देशाने ती श्रेणी प्रभाग / अधिकारक्षेत्र असेल.

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आपला वॉर्ड शोधण्यासाठी येथे क्लिक करा

اور

जीएसटी नोंदणी प्रमाणपत्रात दुरुस्ती कशी करावी

एकदा जीएसटी नोंदणी मंजूर झाल्यावर असे प्रसंग आहेत जेव्हा मोबाइल नंबर, ईमेल आयडी, पत्त्यात बदल, व्यवसायाच्या तपशिलात बदल इत्यादी वेगवेगळ्या परिस्थितीमुळे नोंदणीकृत करदात्यांनी प्रमाणपत्रात दाखल केलेल्या तपशीलात सुधारणा करण्याची आवश्यकता असते.

اور

जीएसटी नोंदणीत दोन प्रकारच्या दुरुस्त्यांना परवानगी आहे, त्याप्रमाणे त्यांचे गट केले गेले आहेत

اور

1. नॉन-कोर फील्डमध्ये दुरुस्ती

2. कोअर फील्डमध्ये दुरुस्ती

اور

कोअर फील्ड्स काय आहेत:

اور

नोंदणी खालील फील्ड्स कोर फील्ड मानली जातात.

(१) व्यवसायाचे नाव

(२) भागधारक वगैरे भागधारकांची भर घालणे / हटविणे.

()) मुख्य किंवा व्यवसायातील अतिरिक्त ठिकाणी बदल

اور

नॉन-कोर फील्ड काय आहेत:

اور

वरील कोर फील्ड व्यतिरिक्त जीएसटी नोंदणीची सर्व फील्ड नॉन-कोर फील्ड मानली जातात.

اور

नॉन-कोर फील्डमध्ये दुरुस्ती ऑनलाइन करता येतात म्हणजेच त्या कधीही बदलल्या जाऊ शकतात आणि बदल लगेच लागू होतात. मूल्यांकन प्राधिकरणाकडून मान्यता वगैरेची आवश्यकता नाही.

اور

कोअर फील्डमध्ये बदल झाल्यास पत्त्यात बदल इत्यादी बदलांचे आवश्यक पुरावे जोडावेत व अर्ज ऑनलाईन भरावा लागेल.

अर्ज दाखल केल्यानंतर, हा अधिकार क्षेत्रीय मूल्यांकन प्राधिकरणाकडे जातो जो या वतीने सादर केलेल्या कागदपत्रांचा विचार करून ते मंजूर किंवा नाकारू शकतो.

प्राधिकरण इतर तपशील / कागदपत्रे मागवू शकतो आणि त्यास कारणे दाखवा नोटीस देऊ शकतो.

اور

जीएसटी नोंदणीत दुरुस्तीसाठी अर्ज बदलल्याच्या 15 दिवसांच्या आत भरावा लागतो.

ऑनलाइन रहिवासी करपात्र व्यक्ती जीएसटी नोंदणी

अनिवासी करपात्र व्यक्ती जीएसटी नोंदणी अर्ज इतर सामान्य करदात्यांच्या अर्जापेक्षा वेगळा आहे. संपूर्ण जीएसटी आरईजी ० be दाखल करावयाचे आहे.

اور

अनिवासी करपात्र व्यक्तीस, व्यवसाय सुरू होण्याच्या किमान पाच दिवस अगोदर नोंदणीसाठी, ईव्हीसीमार्फत योग्यरीत्या सही किंवा सत्यापित केलेल्या, नोंदणीसाठी, वैध पासपोर्टच्या स्व-प्रमाणित प्रतीसह फॉर्म जीएसटी आरईजी -9 in मध्ये इलेक्ट्रॉनिक पद्धतीने अर्ज सादर करावा लागतो. सामान्य पोर्टल एकतर थेट किंवा आयुक्तांनी सूचित केलेल्या सुविधा केंद्राद्वारे.

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अनिवासी करपात्र व्यक्तीने नोंदणी केलेल्या अर्जावर त्याच्या अधिकृत स्वाक्षर्‍याद्वारे स्वाक्षरी करावी लागेल, जो वैध पॅन असलेली भारतातील रहिवासी असेल. पॅन, मोबाइल नंबर आणि ई-मेल पत्त्याच्या यशस्वी पडताळणीनंतर अनिवासी करपात्र व्यक्ती म्हणून नोंदणीसाठी अर्ज करणार्‍या व्यक्तीस समान पोर्टलद्वारे कर जमा करणे अनिवार्य असेल तर कॉमन पोर्टलद्वारे तात्पुरता संदर्भ क्रमांक देण्यात येईल. अशा कालावधीसाठी नोंदणी मागितलेल्या कालावधीसाठी अशा व्यक्तीचे कर उत्तरदायित्व.

इलेक्ट्रॉनिक पद्धतीने नोंदणी प्रमाणपत्र, इलेक्ट्रॉनिक कॅश खात्यात जमा केल्यावरच दिले जाईल. जमा केलेली रक्कम अनिवासी व्यक्तीच्या इलेक्ट्रॉनिक रोख खात्यास जमा केली जाईल.

अनिवासी करपात्र व्यक्ती नोंदणीचे प्रमाणपत्र दिल्यानंतरच करपात्र पुरवठा करू शकते. नोंदणीसाठी अर्जामध्ये निर्दिष्ट केलेल्या कालावधीसाठी किंवा नोंदणीच्या प्रभावी तारखेपासून नव्वद दिवसांपूर्वी, जे आधी असेल त्यास नोंदणीचे प्रमाणपत्र वैध असेल. अनिवासी करपात्र व्यक्तीने आपल्या नोंदणीच्या अर्जात नमूद केलेल्या नोंदणीची मुदत वाढविण्याची इच्छा असल्यास, फॉर्म जीएसटी आरईजी -११ मधील अर्ज इलेक्ट्रॉनिक पद्धतीने सामान्य पोर्टलद्वारे, थेट किंवा आयुक्तांनी सूचित केलेल्या सुविधा केंद्रांद्वारे सादर केला जाईल. , त्याला मंजूर नोंदणीची वैधता समाप्त होण्यापूर्वी.

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नव्वद दिवसांची वैधता कालावधी नव्वद दिवसांपेक्षा अधिक कालावधीसाठी वाढविला जाऊ शकतो. मुदतवाढ मागितली जाईल त्या कालावधीसाठी अंदाजित कर देयतेच्या अतिरिक्त कर रकमेच्या रकमेच्या भरपाईवरच मुदतवाढ दिली जाईल.

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Frequently Asked Questions (FAQs)

1. What is GST registration?

GST registration is the process of enrolling a business under the Goods and Services Tax system, which is mandatory for businesses meeting certain turnover criteria.

 

2. Is GST registration mandatory for small businesses?

Small businesses with turnover below the prescribed threshold limits may not be required to register for GST, but voluntary registration is possible.

 

3. What is the GSTIN?

GSTIN is a unique 15-digit alphanumeric code assigned to each registered taxpayer. It is used for tax filing and compliance.

 

4. Can I cancel my GST registration?

Yes, GST registration can be canceled under certain circumstances.

 

5. Is there a penalty for not registering for GST when required?

Yes, there can be penalties for not registering for GST when your business meets the turnover criteria.

GST registration in India can be conveniently done online. To apply for a GSTIN (GST Identification Number), you need to provide specific details and documents. The process is relatively straightforward, and there are services available to assist with GST registration. To get your GSTIN number, follow the application process, and ensure you provide all the necessary information. Be aware of core and non-core fields in the GST application, and make any amendments if needed. The cost of GST registration in India varies, and it's important to stay informed about the current rates. If your application is rejected, you can download the GST registration rejection order for reference.

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