What is GSTnumber?
GST (Goods andservices tax) is basically an Indirect tax been replaced by many Indirect taxes
in India. The act came into effect on 1st July 2017 in India.The regulations
are applicable to everyone purchasing good and services at the same rate in
India.In addition to this, if the purchase was made by a business for sale to a
customer, then the business can claim an input tax credit to set-off GST
liability. Hence, the GST liability is pushed to the end-consumer through the
use of the input tax credit mechanism. The procedure of GST Registration
generally takes 2-6 working days to get done.
How to apply forGST Number?
Login to the GSTOnline Portal
Fill up FormPart-A (PAN, Mobile No., and E-mail)
The Portalverifies your detail by OTP/E-mail
Upload therequired documents
Access and fillin Part B using received number
You will get theApplication Reference Number
The GST Officerstarts verifying your documents
The GST Officereither rejects or accepts your application within 3 working days
If anyexplanation is required you need to produce the documents required.
After all theclarifications GSTN number is allotted to you.
Get Started WithGST Registration
Your 15 DigitGSTIN:
The Goods andService Tax Identification Number (GSTIN) is the unique number each taxpayer
will receive once they have registered on the common portal. It is based on a
taxpayer’s PAN.
For example:22AAAAA0000A1Z9
22- (State code)
AAAAA0000A-(PAN)
1- (Entitynumber of the same PAN holder in a state)
Z- (Alphabet ‘Z’by default)
9- (Check sumdigit)
Know more onGSTIN structure
Who is liable toget registered under GST?
There are 2types of GST registration:
Based onturnover
Any business whoseturnover exceeds the threshold limit of Rs. 20 lakhs (Rs 10 lakhs for North
Eastern and hill states) will have to register under GST.
New GST limit ofRs.40 lakh:
At the 32ndmeeting of the GST council the new limit for registration under GST would be
Rs40 lakh. One may require the help of an expert due to the complications
stated below before deciding whether to avail this exemption limit or continue
to be in GST regime.
Applicability:From F.Y 2019-20 i.e. from 1st April, 2019.
Covers onlyGoods and not Services: The limit is applicable only for sale of goods. For
service providers limit continues to be Rs20 lakh for all states except for
special states where it is Rs10 lakh.
Higher ExemptionThreshold Limit for Supplier of Goods: There would be two Threshold limit for
exemption from Registration and Payment of GST for the suppliers of Goods i.e.
Rs.40 lakhs and Rs.20 lakhs. States would have an option to decide about one of
the limits within a weeks’ time. The threshold for Registration for Service
Providers would continue to be Rs.20 lakhs and in case of Special Category
States at Rs.10 lakhs.
CompulsoryRegistration
Person coveredunder compulsory registration are mandatorily required to obtain registration
irrespective of quantum of turnover
The personengaged in the inter-state taxable supply of goods or services or both;
A casual taxableperson engaged in taxable supply;
Persons liableto pay tax under reverse charge mechanism;
A non-residenttaxable person engaged in providing taxable supply;
A person liableto pay tax under section 9 (5) of the Act;
The personliable to deduct tax at source (TDS);
Input ServiceDistributor;
E-commerceoperator;
A person engagedin supplying goods or services or both through e-commerce operator who is
required to collect tax at source (TCS);
The personengaged in supplying online information and database access or retrieval
services from a place outside India to an unregistered person;
Persons engagedin the taxable supply of goods or services or both on behalf of another
registered taxable person, whether as an agent or otherwise.
Common Documentsrequired for GST Registration :
1. For SoleProprietorship / Individual :
Aadhaar card,PAN card, and a photograph of the sole proprietor
Details of Bankaccount- Bank statement or a canceled cheque
Office addressproof:
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.
2. ForPartnership deed/LLP Agreement :
Aadhaar card,PAN card, Photograph of all partners.
Details of Banksuch as a copy of canceled cheque or bank statement
Proof of addressof 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.
In case of LLP-Registration Certificate of the LLP, Copy of board resolution
AppointmentProof of authorized signatory- letter of authorization.
3. For pvt /public limited/OPC :
Company’s PANcard
Certificate ofRegistration
MOA (Memorandumof Association) /AOA (Articles of Association)
Aadhar card, PANcard, a photograph of all Directors
Details ofBank-bank statement or a canceled cheque
Board Resolutionwith Directors Id & Address Proof.
Get Started WithGST Registration
Have anyquestions about GST Number? Please feel free to drop in a line in the comments
below, and we’ll have a discussion.
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