GST Registration Online

GST Registration

gst registration

Get Goods & Service Tax registration online Rs.999/-





The much anticipated GST rollout is set to happen during the Financial Year 2017-18, cutting compliance and improving ease of doing business for millions of small businesses in India. By abolishing and subsuming multiple taxes into a single system, tax complexities would be reduced while tax base is increased substantially. Under the new GST regime, all entities involved in buying or selling goods or providing services or both are required to obtain GST registration. Entities without GST registration would not be allowed to collect GST from customer or claim input tax credit of GST paid. Further, GST registration is mandatory once an entity crosses the minimum threshold turnover of starts a new business that is expected to cross the prescribed turnover.

OnlineCA is the leading business services platform in India, offering a variety of services like GST registration, GST return filing, private limited company registration, trademark filing and more. OnlineCA can help you obtain GST registration in India. The average time taken to obtain GST registration is about 3-5 working days, subject to government processing time and client document submission. Get a free consultation on GST registration and GST return filing by scheduling an appointment with an OnlineCA Advisor.

REASONS TO CHOOSE ONLINECA:

Once you choose OnlineCA for your GST filings, you can enjoy the following benefits:

  • Professional Filing: Your return will be prepared and filed by a Chartered Accountant.
  • Dedicated support: You can contact us for professional support either through phone or by email.
  • We will remind you for GST return due dates to ensure timely submission
  • Timely submission of returns: We will submit your returns within 2 working days from the date of receipt of information.
  • We will submit your application for GST within 24 hrs from the time of submission of documents.
  • We will do all the things until your registration certificate is generated by the GST Department.

The criteria for persons who should be registered under GST is provided under Chapter 6 of the GST Act. As per the GST Act, the following persons are required to obtain GST registration:

Aggregate Turnover Criteria

Any supplier of goods and/or services who makes a taxable supply with an aggregate turnover of over Rs.20 lakhs in a financial year is required to obtain GST registration. In special category states, the aggregate turnover criteria is set at Rs.10 lakhs.

Special Category States under GST

Currently, Assam, Nagaland,  Jammu & Kashmir, Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Uttarakhand, Tripura, Himachal Pradesh, and Sikkim are considered special category states. The National Development Council composed of the Prime Minister, Union Ministers, Chief Ministers and members of the Planning Commission determines the list of special category states in India. Also, the decision to accorded special status to a State is based on factors like: hilly and difficult terrain; low population density and or sizeable share of tribal population; strategic location along borders with neighboring countries; economic and infrastructure backwardness and non-viable nature of state finances.

Mandatory GST Registration Criteria

Some taxable persons who do not qualify for GST registration under the aggregate turnover criteria are required to mandatorily obtain GST registration, if they satisfy any of the following criteria:

Persons making any inter-state taxable supply

Inter-state supply is supplying goods or services from one state to another. Hence, any taxable person who is involved in supplying goods or services to persons outside of the State, is required to mandatorily obtain GST registration.

Casual taxable persons making taxable supply

Casual taxable person is a person who occasionally undertakes supply of goods and/or services and has no fixed place of business. An example of a casual taxable person would be a fireworks shops setup during Diwali festival time, selling fireworks temporarily.

Persons who are required to pay tax under reverse charge

Under GST, for most goods and/or services, the liability for payment of tax rests with the supplier. However, in some cases, the liability to pay tax (GST) would rests with the recipient of the goods or services, instead of the the supplier. Such transactions are called reverse charge. Hence, any person (recipient of goods or service) who is required to pay tax under reverse charge must mandatorily obtain GST registration.

Non-resident taxable persons making taxable supply

Non-resident taxable person is any person who occasionally supplies goods or services to recipients in India, but who has no fixed place of business or residence in India. All non-resident taxable persons are mandatorily required to obtain GST registration, irrespective of aggregate turnover criteria.

Persons who are required to deduct tax under GST

According to Section 51 of the GST Act, the Government may mandate a department or establishment of the Central Government or State Government or local authority or Governmental agencies or a category of persons to deduct tax at the rate of 1% from the payment made or credited to the supplier, where the total value under a contract, exceeds Rs.2.5 lakhs.  Such persons are required to mandatorily obtain GST registration and are referred to as “deductor”.

Persons who make taxable supply of goods or services on behalf of other persons

Any person who makes a taxable supply of goods or services on behalf of other persons would include agents, brokers, dealers, etc., Such persons are required to mandatorily obtain GST registration.

Input Service Distributor

Input Service Distributor means a supplier of goods or services which receives tax invoices for the receipt of input services and issues a prescribed document for the purposes of distributing the credit of central tax, State tax, integrated tax or Union territory tax paid on the said services to a supplier of taxable goods or services.

Electronic Commerce Operator

Electronic commerce is the supply of goods or service, including digital products over digital or electronic network. An electronic commerce operator is any person who owns, operates or manages digital or electronic facility or platform for electronic commerce. All electronic commerce operators are mandatorily required to obtain GST registration, irrespective of turnover.

Person supplying online information and database access or retrieval services (OIDAR)

Any person supplying online information and database access or retrieval services from a place outside India to a person in India is required to obtain GST registration. Online information and database access or retrieval means
providing data or information, retrievable or otherwise, to any person, in electric form through a computer network.

Persons who supply goods or services through electronic commerce operators

Some persons who supply goods or services through electronic commerce operators, other than supplies where the electronic commerce operator is required to collect tax at source on behalf of the supplier is mandatorily required to obtain GST registration.

Under GST, The Government has the power to specify categories where the tax would be liable to be paid by the electronic commerce operator if the services are supplied through it.

Persons Having Service Tax or VAT or Central Excise Registration

All person who, on the day immediately preceding the appointed day is having a service tax or VAT or central excise license under an existing law is required to be registered under GST. Hence, migration to GST is mandatory for all taxable persons having an existing registration.

Transferal or Successor of a Business

Any person who is a transferee or a successor of a business, that was carried on by a persons registered under GST is required to be registered under GST with effect from the date of such transfer or succession.

Any person who is engaged exclusively in the business of supplying goods or services that are not liable to tax under GST or wholly exempt from tax under GST is exempt from obtaining GST registration.

Also, an agriculturist, to the extent of supply of produce out of cultivation of land is exempt from obtaining GST registration. Under GST, agriculturist means an individual or a Hindu Undivided Family who undertakes cultivation of land:

  • By own labour, or
  • By the labour of family, or
  • By servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family;

Pricing for GST Registration Online

For Migration of entities with existing VAT or Service Tax registration.

Rs 1800/-

For new GST registration.

Rs 999/-

Documents needed for the registration:

For proprietorship

1) PAN of Proprietor
2) Address proof (Aadhar card or Passport or Driving License etc)
3) Passport Size Photo
4) Cross bank cheque having a name and account number or passbook front page along with few latest transactions page (Cheque or passbook of the proprietor is sufficient)
5) Address details of the registered address
– Rental Property – Rent/Lease agreement in case of rental properties
– Owned Property – Electricity bill must be in the name of the applicant.
– Other Cases – No Objection Certificate/Consent Letter from the owner of the property along with the electricity bill in such cases where the property owned by the applicant family member etc.

For other than a proprietorship

1) PAN of Business (Partnership firm, LLP, Company etc)
2) Identity and address proof of the partners/directors/CEO (Aadhar card or Passport or Driving License etc)
3) Passport Size Photo of the partners/directors/CEO
4) Cross bank cheque of the business or bank statement with few latest transactions page
5) Business registration document (partnership deed or certificate of incorporation for companies or LLP or trust deed etc)
5) Address details of the registered address
– Rental Property – Rent/Lease agreement in case of rental properties
– Owned Property – Electricity bill must be in the name of the applicant.
– Other Cases – No Objection Certificate/Consent Letter from the owner of the property along with the electricity bill in such cases where the property owned by the applicant family member etc.

Get Goods & Service Tax registration online Rs.999/-