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GST Registration

GST Registration
What if not registered
Benefits
Documents required
After Registration Composition
After Registration Normal
Updates

Updates

1 Jan 2021: Adhaar Authentication Mandatory for existing registered person as well


All the existing taxpayers are now required to authenticate their exiting GST registrations using Adhaar OTP or other documents if Adhaar OTP is not available. Similar requirements are available for new GST registrants. 


How to do Adhaar authentication

  1.  Go to Profile > Adhaar Status 

  2. Choose to send "Adhaar Authentication Link"  or "Upload E-KYC documents

  3. An email will be sent on registered mail id with a link to authenticate using Adhaar. 

  4. Enter OTP and submit. An image with photo and Adhaar of the taxpayer will be visible and KYC is complete. 

  5. Alternatively, Following documents can be uploaded for completing KYC

    • Adhaar Enrollment Number

    • Passport

    • EPIC of Voter ID card

    • KYC Form

    • Certificate issued from a competent authority

    • Others

GST Registration

All business which are required to be registered under GST must get themselves register within 30 days of commencement of business.



If the aggregate turnover of a business exceeds the below-mentioned limits, then the business must be compulsorily registered under GST




1. For Service Providers who belongs to

a. Normal states of India = Rs 20 Lakhs

b. Special states of India = Rs 10 Lakhs



2. For Supplier of Goods who belongs to

a. Normal states of India = 40 Lakhs

b. Special states of India = 20 Lakhs



3. Exceptions of above

a. Kerala & Telangana For Goods & Services Both = 20 lakhs

b. J&K and Assam for Goods = 40 Lakhs, For service = 20 Lakhs


Meaning under GST

i. Special States: Arunachal Pradesh, Assam, Jammu & Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura,   Himachal Pradesh, Uttarakhand


ii. Normal States : All states other than Special Category States



However, certain category of business are required to compulsorily get registered under GST irrespective of their states or turnover

1. Inter state suppliers

2. Casual Taxable persons

3. Persons taxable under the reverse charge basis

4. Non-resident taxable persons

5. Persons required to deduct TDS under GST

6. Persons required to deduct TCS under GST

7. Input Service Distributors

8. Persons making a sale on behalf of someone else whether as an Agent or Principal.

9. Every E-commerce Operator who provides a platform to suppliers to make supply through it.

10. Suppliers who supply goods through E-commerce operator who is liable to collect tax at source.

11. Online Service Providers providing service from outside India to a non-registered person in India.

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