Following are the general criteria of mandatory registration:

If the total business turnover exceeds Rs. 40 lakh/Rs. 20 lakh in the relevant financial year in the case of goods/services business, respectively (the threshold for the North-eastern States is Rs. 20 lakh/Rs. 10 lakh in the case of goods/services business, respectively).

1. Taxpayer on a casual basis / Taxpayer on a non-resident basis
2. Agents of a provider & Distributor of Input Services (ISD)
3. Aggregator of Electronic Commerce
4. Individual who sells through an E-commerce platform

In addition to the conditions listed above, there are a few more instances where registration is required. Apart from mandatory registration, individuals may also register for GST on a voluntary basis.

The supplier of goods and services must apply for Registration in the state from where the taxable goods or services are supplied, indicating the place(s) of the firm. When a business has locations in more than one state, the GST must be applied from many locations.

No, a person cannot apply for more than one GST Registration. A person must file for a separate GST Registration in each state from which he or she does business, whether under the same or a different name. The same is true for a person who has the same PAN but does business in several states.

Once an application for registration under the Goods and Service Tax Act is received, the competent official will review the application and, if satisfied, will provide a soft copy of the Certificate of Registration under GST. Additionally, the Certificate issued includes the applicant’s GSTIN.

Following are the exclusions from the GST Registration:

1. Agriculturist – for agricultural purposes.
2. Services provided by any court or tribunal created by statute.
3. Employer-provided services.
4. Funeral, burial, cremation, or mortuary services, as well as transportation of the dead.
5. Sale of land subject to Schedule 5 (ii)(b), as well as the sale of a structure.
6. Other than lottery, betting, and gambling, actionable claims.
7. Individuals who fall below the statutory exemption level.

The supply of goods and/or services event, which includes transactions such as the sale, transfer, barter, exchange, licence, rental, lease, or disposal of taxable goods or services, is to be regarded as a taxable event under the GST Act.

The time of supply of goods shall be earlier of the following:

(a) The date on which the provider issues an invoice or

(b) The deadline by which s/he must send an invoice in accordance with the relevant time period or.

(c) The date on which the supplier records the payment in his/her accounting records or.

(d) The date the money is deposited to the recipient’s bank account

The time period during which services are provided should be the earliest of the following:

When an invoice is issued within the stipulated time (a) The date on which the invoice is issued by the supplier or.

(b) The date on which the supplier records the payment in his or her books of accounts,

(c) The date the money is deposited to the recipient’s bank account.

Case No. 2: When an invoice is not sent within the specified time frame

(a) The date the service is rendered or

(b) The date on which the supplier records the payment in his or her books of accounts,

(c) The date the money is deposited to the recipient’s bank account

In the event of reverse charge deliveries of goods or services, the timing of provision should be the earliest of the following.

(a) Date of receipt of goods (This only applies to the supply of products, not to the provision of services) or.

(b) The date on which the payment is recorded in the recipient’s books of accounts or.

(c) The date immediately succeeding the supplier’s invoice date by 30 days.

(In the event of service provision, the date immediately following 60 days from the date of invoice issuance is considered.)

There are no government fees for GST registration. We only charge service fee.

Registered dealers shall be required to file the following returns:

Monthly Report: Every registered taxable person is expected to electronically submit a monthly return detailing inward and outward supply of goods and/or services, input tax credits claimed, tax payable, tax paid, and other pertinent information by the due date specified for the applicable month.

1. Composition scheme returns: Dealers subject to the composition scheme are required to electronically submit a return for each quarter or portion thereof within 18 days after the end of such quarter.
2. TDS return: Any dealer obliged to deduct tax at source must electronically submit a return within ten days of the end of the month in which the deduction is made.
3. Return for input service distributors: Each input service distributor is required to make an electronic return for each calendar month or portion thereof within 13 days of the month’s end.
4. First Return: Every registered taxable person who is required to pay the CGST/SGST on all intra-state supply of goods and/or services is required to make the first return from the day he or she became liable for registration until the end of the month in which registration is granted.
5. Annual return: Each registered taxable person will be required to submit an annual return for each fiscal year. This must be completed on or before the 31st day of December after the conclusion of the fiscal year in question.
6. Final return: Any registered taxable person who requests for cancellation of registration must submit a final return in the specified form within three months of the date of cancellation or the date of the cancellation order, whichever is later.

Every person registered for GST, whether compulsorily or voluntarily, is required to submit the required GST Returns in the manner and within the time period specified.

Payment for the tax or any penalty, fees, etc. shall be made via any of these payment modes:

1. Internet Banking
2. NEFT or RTGS

This amount should be credited to the registered dealer’s electronic cash ledger.

Every e-commerce operator engaged in facilitating the supply of taxable goods/services shall collect the tax at the source at the time of credit or at the time of payment, whichever is earlier.