GST Registration

FAQs

What is GST and GSTIN?

Goods and Services Tax (GST) is a comprehensive tax levied on manufacture, trade and services across India. From 1st July, 2017 GST has replaced most of Centre and State imposed indirect taxes like VAT, Service Tax , Excise etc. Goods and Services Tax Identification Number (GSTIN) is a 15 digits state-wise PAN-based number to be used to identify businesses registered under GST.

I run a tours and travel agency in Assam. My annual turnover is Rs. 8 lakh. Do I need to register under GST?

Businesses in the Northeastern and hill states with annual turnover below Rs.10 lakh have been kept out of the GST net. Since your turnover is not exceeding the limit of Rs. 10 lakh, GST registration is not mandatory for you. In following cases registration is mandatory even if turnover limit has not been crossed:

For claiming input of the tax paid on purchase from supplier

If your supplier is registered under GST and wants to claim the credit of his purchase, he can do so only if you are able to issue a GST invoice, thus GST registration becomes mandatory in the case

Do I need PAN to apply for GST registration?

PAN is mandatory to apply for GST registration (except for non-resident person who can get GST registration on the basis of other documents)

Is there any time Limit for GST Registration?

Yes, GST is applicable from 1st April, 2017. The following time limit has to be observed:

Already registered dealer will get automatic PAN based registration number without fresh application. A Provisional ID will be generated which needs to be replaced with Final Taxpayer Identification Numbe(GSTIN)r on completion of formalities.

New dealers crossing the specified threshold limit need to get registered within 30 days from crossing of such limit.

I need to get my business registered in multiple locations within Maharashtra. Do I need to apply separately for each location?

If you have multiple places of businesses in same state, you can get them all registered under a single GST registration application. Give the name of your registered business place as primary place of business, the other branches can be added as additional places of business at no additional cost. There is no limit on number of branches that you can add under a single GST registration application, provided all the branches are in same State.

Who is a non-resident taxable person under GST?

When you occasionally make supply of goods/services as a principal or agent or any other capacity, in a taxable territory, where GST applies but you don’t have a fixed place of business in India. As per GST you will be treated as a non-resident taxable person. Key pointers:

Registration shall be valid for 90 days.

It can be further extended by 90 days.

An advance deposit of tax liability for the period of registration must be made. Additional tax must be deposited if extension of registration is sought.

This tax deposited shall be used like ‘input credit’.

Is electronically signing the registration Application using the DSC mandatory?

Electronically signing the Registration Application using DSC is mandatory for enrolment by Companies, Foreign Companies, Limited Liability Partnership (LLPs) and Foreign Limited Liability Partnership (FLLPs). For other taxpayers, electronically signing using DSC is optional.

I am already registered for GST in Maharashtra. Now, I have started operations in Karnataka and need to get my business registered in Karnataka under GST. What do I do?

Yes, if place of business are in two different states you need to apply for separate registration even if business PAN is same.

I am vendor selling through an ecommerce portal. Do I need opt for GST registration?

GST registration is mandatory for all businesses selling their product or rendering services through e-commerce operators like Amazon, Flipkart, Ola etc

I registered my business under GST in August 2023. When do I need to start filing GST returns?

Every registered person under GST needs to file GST returns for the period starting from the time he got registered or the date when GST got implemented (i.e 1st July) [WHICHEVER IS LATER]. If your business is registered in GST in August, you need to file return for period starting from 1st August, 2023.