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Goods and Services Tax (GST) Registration Guide

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The implementation of the Goods and Services Tax in India was one of the most significant tax reforms the country has ever experienced. Not only has this led to a significant increase in the ease with which businesses can operate, but it has also expanded the taxpayer base in the country by attracting more small businesses. The removal of several taxes and their consolidation into a single, uncomplicated framework allowed for a significant reduction in the administrative burdens imposed by the previous tax system. 

The new tax regime makes it mandatory for all business entities that are involved in the process of buying or selling goods as well as providing services to register for GST and obtain a Goods and Services Taxpayer Identification Number. This requirement applies to all business entities, regardless of whether they provide goods or services (GSTIN). When a company’s annual revenue reaches a certain point, at which point GST return filing in mumbai becomes mandatory, as is the case for any person who starts a new business with the intention of reaching a certain level of annual revenue, the mandated minimum threshold.

Businesses that make more than INR 40 lakhs (or INR 20 lakhs for special category states) from the sale of their goods and more than INR 20 lakhs (or INR 10 lakhs for special category states) from the sale of their services are required, under the new tax regime, to register themselves as taxable persons. This applies to both sales of goods and sales of services. The whole of this procedure is referred to as the Goods and Services Tax registration. Special category states include Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, and Tripura, Himachal Pradesh, and Uttara hand.

There are several types of companies that are required to register for GST regardless of whether or not their annual revenue meets the threshold. If a company continues to operate without first obtaining registration under the GST system or acts in a manner that is contrary to the rules outlined in the laws that regulate GST, this would be interpreted as a violation of the GST legislation, which will result in the application of severe penalties.

Who Should Compulsorily Register for GST?

  • Companies that had their business registered under a tax legislation that existed before to the implementation of the GST, such as VAT, Service Tax, or Excise Tax.
  • Those individuals whose annual sales revenue is more than the qualifying limit of INR 40 Lakhs (INR 10 Lakhs for North East States, Himachal Pradesh, J&K, and Uttara hand)
  • taxed non-resident of the United States
  • Casual taxable person
  • Representatives of a provider Distributors of input services
  • The tax is paid by businesses through a process known as the reverse charge.
  • Person providing through e-commerce aggregator
  • An e-commerce aggregator
  • Persons who, from a location outside of India, provide any online information, database access and retrieval services to any person in India, other than any registered taxable person, are considered to be liable for taxation.

Documents Required for GST Registration

In addition to images, the applicant is required to provide their PAN number as a confirmation of identification.

Aadhaar card will suffice as proof of address for the promoter.

Proof of business registration It is required that you provide proof that your firm has been registered. Because the entity and the proprietor are deemed to be the same thing, there is no need that a proprietorship company provide this paperwork because it is believed to be unnecessary.

Proof of the promoters’ and director’s addresses and identities are required – As evidence of residence, one may provide a passport, an Aadhaar card, a driver’s license, a ration card, or a voter identification card. You can get more information on https://services.gst.gov.in/

Documentation proving the address of the place of business it is required that documentation proving the address of each place of business that is included on the application for GSR registration be produced.

Specifics about the bank account – It is necessary to give a scanned copy of the first page of the bank’s passbook, the bank’s statement, or a cancelled check. This page must include the individual’s or business entity’s name, as well as the bank account number, IFSC, MICR, and bank branch, along with the bank code.


Taxpayers have an obligation to ensure that they are in compliance with the GST and that they are able to keep up with any changes that may occur in the GST law. Taxpayers are also responsible for ensuring that they are able to comply with any future amendments to the GST legislation. The alterations to the GST system would be considerable depending on the operating locations, industries, and size of the organization, and early planning may be necessary depending on these aspects. The GST system now collects tax at a flat rate of 15 percent.