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GST Registration

GST Registration

Introduction GST Registration

Under GST law, the concept of taxable person is significant since tax on supplies of goods and/services, is to be paid by a taxable person. So, we need to understand the concept of taxable person. As per section 2(107) of the CGST Act, taxable person means a person who is registered or liable to be registered under section 22 or section 24 of CGST Act 2017.

Thus, even an unregistered person who is liable to be registered is a taxable person. Similarly, a person not liable to be registered, but has taken voluntary registration and got himself registered is also a taxable person.

Threshold Limit for Registration

  •  Every supplier of goods or services or both is required to obtain registration
  •  In the State or the Union territory from where he makes the taxable supply
  •  If his aggregate turnover exceeds specified threshold limit in a FY.

What is aggregate turnover?

  •  For 4 North Eastern States (MMTN) – Manipur, Mizoram, Tripura & Nagaland – ₹ 10 lakhs limit for both goods and Services.
  •  For (USTAMP) – Uttarakhand, Sikkim, Telangana, Arunachal Pradesh, Meghalaya & Pondicherry – ₹ 20 lakhs limit for both goods and services.
  •  For all other 21 states – ₹ 20 lakhs limit for services and ₹ 40 lakhs limit for goods.

Important Points:

  •  The limit of ₹ 40 lakhs is applicable only in case of exclusive supply of goods.
  •  If a person is engaged in exclusive supply of services (or) supply of both goods and services, the limit of ₹ 20 lakhs/10 lakhs should be considered.
  •  The limit of ₹ 40 lakhs is not applicable in the following cases:
    • 1. Persons who voluntarily got registered
    • 2. Persons who are compulsorily required to get registered under sec. 24 of CGST Act ,2017
    • 3. Persons making supply of ice cream, edible ice, Pan Masala, Tobacco and tobacco products

Meru & Associates will first of all help you to know whether Registration is required for your Business or not? And once the Registration provisions are applicable, our team will guide you with List of Documents required for obtaining GST registration in a timely manner.

FREQUENTLY ASKED QUESTIONS

Q.1. Who needs to register for GST?

Businesses must register for GST if their aggregate turnover exceeds ₹40 lakhs (₹20 lakhs for service providers) in a financial year. Additionally, businesses involved in interstate sales, export, or e-commerce must register, regardless of turnover.

Common documents required include PAN, Aadhaar, business address proof, bank account details, and business constitution proof (e.g., partnership deed, certificate of incorporation). The process is streamlined, and we can help you gather and submit these documents.

The process involves submitting your GST application online through the GST portal, after which an ARN (Application Reference Number) is issued. The GST officer verifies the application, and once approved, a GSTIN (Goods and Services Tax Identification Number) is provided.

Yes, a CA can guide you through the entire process, from document preparation to application submission. We ensure that your application is accurate, complete, and filed in a timely manner to avoid any penalties or delays.

GST registration enables businesses to claim input tax credits, expand their reach to national markets, and comply with the law. It also builds credibility and makes your business eligible for various government schemes and benefits.