Steps To Get Registered
Submit the required information & documents for the application.
Tele-Verification & Payment
We submit your application after payment & verifying your documents.
Get your Goods and Service Tax (GST) Number
Which entities need GST?
- Entities involved in supplying of goods or services with an annual aggregate turnover of more than Rs.20 Lakhs are required to register for GST mandatoryly. The limit is 10 Lakhs for North Eastern States.
- All entities which are holding Service Tax, VAT or Excise Duty number should get it converted to GST Number i.e. they should migrate to GST.
- Entities that are engaged in inter-state supply of goods and/or services are compulsorily to have GST Identification Number (GSTIN).
- Entities that are providing goods and/or services through online portals are mandatory to have GST Number.
- Completely Filled in Information Form
- PAN Card of Company/Firm and Authorised Signatory
- Passport / Voter’s ID Card / Aadhar Card / Driving License of Authorised Signatory
- MOA, AOA of Company / Partnership Deed of Firm
- Electricity Bill/ Telephone Bill with Rent Agreement or No Objection Certificate (NOC)
- Cancelled Cheque / Bank Statement
- Declaration to comply with the provisions and Authorisation Letter
- Digital Signature of Authorised Signatory, for Company and LLP only
Frequently Asked Questions
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.
Yes, every transaction of supply in India will either be subject to:
- CGST and SGST
- CGST and IGST
Unless the good or service is exempt.
No, GST is a consumption-based tax. Because the place of consumption is outside India there is no GST on exported goods and services.
For goods it’s the earliest of the following:
Date of removal of goods
Date goods are made available to the recipient
Date the invoice is issued
Date payment is received
Date recipient reflects the goods on his/her books of accounts
For services it’s the earliest of the following:
–Date the invoice is issued
–Date payment is received,
–Date services are completed
–Date recipient reflects the goods on his/her books of accounts.
The challan so generated will have a 14-digit (yymm followed by 10-digit) Unique Common Portal Identification Number (CPIN), assigned only when the challan is finally generated, this will help the portal and other authorities in identifying the challan. The CPIN would be a running serial number to be initialized every calendar month. After the challan is generated, it will be frozen and will not be allowed to be modified.
Input tax credits can be used as follows:
- CGST input tax credits can only be used to pay CGST and IGST
- GST input tax credits can only be used to pay SGST and IGST
- IGST input tax credits can be used to pay CGST, SGST, and IGST
This means you will need to maintain separate records of ITC utilization or refund of credit for State and Center taxes.
Refund of GST or interest on GST has to be applied online.
Yes, refund of accumulated ITC allowed in case of exports or where the credit accumulation is on account of inverted duty structure.
- CGST: Central Goods and Services Tax, paid on all transactions, collected by the Center.
- SGST: State Goods and Services Tax, paid on all transactions within a State, collected by the States
- IGST: Integrated Goods and Services Tax, paid on all inter-state transactions, or import of goods into India, collected by the Center.
The list of exempt goods and services includes (but is not limited to) petroleum products, entertainment and amusement, alcohol/liquor for human consumption, stamp duty, customs duty, and electricity.
The sale, transfer, barter, exchange, license, rental, lease or disposal of goods and services.
E Challan is the challan generated through GSTN portal. The dealer has to enter his challan details in the portal and take the print out of the challan for payment of GST.
The taxes you pay on input goods/services can be used as an Input Tax Credit (ITC) against output tax liabilities.
Yes, stock/ Inventory transfers between two states within the same organization will trigger GST.
The time limit for refund of GST paid is within two years.
If application for refund of CGST, IGST or SGST is in order with supporting documents, amount of refund of GST is granted within 90 days from the date of application for refund.