Online GST Registration in India


Presentation Description

India accepted a dual GST model which means that tax is governed by the both Union and State governments. It has become a biggest tax reform in India. In this model, GST registration is mandatory once, the business of entity crosses the minimum threshold turnover prescribed in the act, if involved in any kind of inter-state category or included in list of specified categories. Tax- payer can apply for the online GST registration in India online by filling application on GST Registration website along with the following documents i.e. Photographs, Constitution of tax payer, Bank account details, Proof for the place of business and Authorization form. Know more visit


Presentation Transcript

GST Registration- Brief Introduction :

GST Registration- Brief Introduction

What is GST:

What is GST As we all know the most significant change introduced relating to the tax regime in India in the last few decades is Goods and Service Tax. GST was implemented from 1 st July 2017. This step was a total makeover of indirect taxation segment in India. GST is imposed at two levels, Federal as well as State level. In other words we can say that when the goods or service in question do not cross any one state’s border then they referred as Intra-State Taxes. Intra-state taxes include CGST and SGST. On the other hand when the goods or services in question cross the state border then the taxes are referred as Inter-State Taxes, this category includes IGST. GST is charged on every value addition as it is a multi-level tax, thus eliminating the cascading effect of taxes which was one of the major demerits in the previous tax regime. This resulted in reduced tax burden in many cases.

Who is required to be registered under GST :

Who is required to be registered under GST In order to understand the Online GST registration in India , the most important factor is that it is a PAN based registration, i.e. for getting registered Under GST having a Permanent Account Number is mandatory. Second most important feature is that it is a State specific registration. It means that one has to get registered in the same state where their place of business is registered. For Example, is your business is located in Delhi then you have to get GST Registration in Maharastra . In the same manner, if any business has more than one place of business in two different states, then they will be required to get two separate registration in both of the concerned States.

In following mentioned cases it is a mandatory requirement to get registered under GST: :

In following mentioned cases it is a mandatory requirement to get registered under GST: If the aggregate turnover from all-India operations of any organization exceeds Rs. 20 Lakh . However, in case of Special Category States this threshold limit of aggregate turnover is set at Rs. 10 Lakhs . If the person is involved in the inter-state transfer of Goods. Earlier the people involved in inter-state supply of services were also required to be registered under GST mandatorily. But, after a notification passed in November, the Supplier of services were exempted to be registered under GST if their turnover does not exceed the above stated limits and they made inter-state transfer of services. Anyone who is required to pay tax under reverse charge basis are also mandatorily required to be registered.

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Anyone who is eligible to remit tax or claim Input Tax Credit. Any Input Service Distributor. Any E-commerce Operator. Anyone supplying on behalf of other, whether as an agent or not. Anyone who collects tax at source u/s 52 and is supplying through E-commerce. Source url - https ://

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