Goods and Services Tax (GST) is a comprehensive, multi-stage, destination-based indirect tax levied on the supply of goods and services in India. It was introduced on 1st July 2017, replacing a complex system of multiple indirect taxes such as VAT, Service Tax, Excise Duty, etc.

GST is governed by the GST Council and administered by the Central Board of Indirect Taxes and Customs (CBIC). It aims to create a unified national market, ensure seamless flow of input tax credit, and reduce the cascading effect of taxes.

• Dual Structure: GST is levied by both the Centre (CGST) and the States (SGST), while Integrated GST (IGST) applies to inter-state transactions.

• Destination-Based Taxation: Tax is collected by the state where goods or services are consumed, not where they are produced.

• Input Tax Credit (ITC): Businesses can claim credit for taxes paid on inputs used for the supply of goods or services.

• Threshold Exemption: Small businesses with turnover below a specified limit are exempt from GST registration.

GST (Goods and Services Tax) works on a value-added tax mechanism, meaning it is collected at every stage of the supply chain but with input tax credit (ITC) benefits at each point.

Types of GST

Final Burden on Consumer

• The final consumer bears the GST cost, as they are the end user and cannot claim ITC.

• Thus, GST ensures a transparent tax system where the tax burden falls only on consumption, not on production or distribution.

• Simplified tax structure

• Elimination of tax-on-tax

• Improved compliance and transparency

• Enhanced logistics and efficiency in supply chains

• Boost to ‘Make in India’ and formalization of the economy

Under the Goods and Services Tax (GST) regime in India, the following individuals and businesses are mandatorily required to obtain GST registration:

1. Businesses with Turnover Above Threshold Limits:

• Normal Category States:
  • Goods: Annual turnover above ₹40 lakhs
  • Services: Annual turnover above ₹20 lakhs
• Special Category States (like NE states, J&K, Himachal Pradesh, Uttarakhand):
  • Goods & Services: Annual turnover above ₹10 lakhs

2. Interstate Supply of Goods

Any person or business making interstate supply of goods (from one state to another) must register for GST, regardless of turnover.

3. E-commerce Sellers & Operators

• Any business selling through e-commerce platforms (like Amazon, Flipkart, etc.)
• E-commerce operators (like Zomato, Swiggy) also require GST registration.

4. Casual Taxable Persons

If you supply goods or services occasionally in a different state, even with no fixed place of business there.

5. Non-Resident Taxable Persons

Non-resident individuals or companies supplying goods or services in India.

6. Businesses Paying Tax Under Reverse Charge Mechanism (RCM)

If you’re liable to pay GST on behalf of your suppliers, you must register under GST.

7. Input Service Distributors (ISD)

Offices that distribute input tax credit to branches or units.

8. TDS/TCS Deductors

Government departments and agencies deducting TDS/TCS under GST.

9. Voluntary Registration

Types of GST Returns (For Regular Taxpayers):

Below is the list of essential documents needed for various types of applicants:

1. For Proprietorship

• PAN Card of the proprietor
• Aadhar Card
• Photograph
• Address proof (Electricity bill, rent agreement/NOC)
• Bank account details (Cancelled cheque/passbook)

2. For Partnership Firm/LLP

• PAN Card of partnership/LLP
• Partnership deed / LLP Agreement
• PAN & Aadhar of all partners
• Photographs of partners
• Address proof of business premises
• Bank details
• Authorization letter (if filing through authorized signatory)

3. For Private Limited / Public Limited Company

• Certificate of Incorporation
• PAN of company
• PAN & Aadhar of directors
• Board resolution or Letter of authorization
• Address proof of principal place of business
• MOA & AOA
• Bank details

4. For Others (Trusts, Societies, etc.)

• Registration Certificate
• PAN of the entity
• PAN & Aadhar of signatory
• Address proof of office
• Bank account details
• Authorization letter / Board resolution

1. What is GST Registration?

GST registration is the process of enrolling your business under the Goods and Services Tax (GST) system to legally collect and remit GST to the government.

2. Who needs to register for GST?

3. How can I apply for GST registration?

You can apply online through the official GST portal (www.gst.gov.in) by submitting necessary documents and details.

4. What documents are required for GST registration?

5. How long does GST registration take?

Usually, it takes 3 to 7 working days if all documents are in order and there are no discrepancies.

6. Is GST registration mandatory for all businesses?

No, only businesses meeting specific criteria such as turnover threshold or engaged in interstate supply need to register. Small businesses below the threshold may opt for voluntary registration.

7. What are the benefits of GST registration?

8. Can a business have multiple GST registrations?

Yes, a business can have multiple registrations in different states if it operates in more than one state.

9. What happens if I don’t register when required?

You may face penalties, interest on tax dues, and legal action from the tax authorities.

10. Can GST registration be canceled?

Yes, cancellation can be requested by the taxpayer or initiated by the department under certain conditions.