GST Registration: Online GST Registration Process, Fee in India [2020] - Onfiling
GST Services

GST Registration

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Overview

GST Registration

 Any supplier who carries on any business anywhere in India & whose aggregate turnover exceeds Rs.40 lakhs (w.e.f 1 April 2019) during a financial year is liable to get himself registered and obtain GSTIN. But, the mentioned limit is reduced to Rs 10 lakhs to the states specified in Article 279A (4)(g) of the constitution viz. Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, and Uttarakhand. 

Goods and Services Tax Identification Number (GSTIN) or GST Number is termed as the unique identifier assigned to a business or person registered under the GST Act.
 
It is necessary to obtain GSTIN in case of a certain category of persons. The important categories are as follows:

  1. Persons who are required to pay tax under Reverse Charge Mechanism (RCM) or Persons who are required to deduct tax under GST (TDS)
  2. Persons who supply goods and/or services on behalf of other registered taxable persons whether as an agent or otherwise
  3. Input service distributor 
  4. Casual taxable persons or Non-resident taxable persons
  5. Electronic commerce operators required to pay tax under sub-section (5) of section 9
  6. Electronic Commerce aggregator 
  7. Every person supplying online information and data base retrieval services from a place outside India to a person in India, other than a registered person

Features

  • It will be applicable on the supply of goods or services which replaces the existing system of manufacture of goods or sales of goods or provision of services.
  • GST structure is made on the principle of destination based consumption as compare to origin based taxation.
  • Dual based GST with central and state level.
  • Import of goods and services will be included in IGST, with addition to applicable custom duties.

Advantages

Removes Cascading effect

Cascading effect refers to tax on tax, it occurs when a god is taxed on every stage of its production, until it is sold to the final consumer. But this GST removes this cascading effect and reduces the burden of multiple taxes on the final consumer.

Increased exemption limit

Exemption limit has been increased for small traders or service providers where as if you consider earlier indirect tax structure, various indirect taxes had different sales turnover limits for registrations. Like, the turnover limits for registration in GST are higher but it exempts the small traders and service providers from paying GST.

Composition Scheme

Small business also gets the benefit of composition scheme which is introduced under GST. Small business owners registered under the composition scheme are required to pay a fixed percentage of tax on their turnover.

Less compliances

Due to GST, there is reduction in number of tax compliances related to tax returns. Earlier the business registered for various indirect taxes had to bear for multiple compliances.

Online process

Registrations and filing returns under GST can be easily done through online process. So there is no problem for a business owner that he had to get himself register separately for various indirect taxes.

Disadvantages

Tax burden on small and medium enterprises

Earlier the small and medium enterprises had to pay excise duty when the turnover exceeded Rs. 1.5 crore every financial year but under GST, businesses whose turnover exceeds Rs 40 lakhs are liable to pay GST.

More Compliances

The GST framework mandates that companies are required to register in all states they operate in.

Petroleum products not fall under GST slab

Petrol and petroleum products are not included under the GST slabs till now. States levy their taxes for this sector.

Training to Tax officers

There is need for providing adequate training to the government officers for practical usage and implementation of such system as the GST system is based on information technology.

Process for GST Registration

  • Select and Purchase of Package at onfiling 
  • Upload documents 
  • Preparation of documents by Onfiling Team
  • submision of aplication at GST portal by Onfiling Team
  • Generation of ARN number.
  • Issue of GSTIN 
No other common registration

The registration process is same as mentioned in the registration section.

FAQS

The taxable supplier supplying to these organizations is expected to mention the UIN on the invoices and treat such supplies as supplies to another registered person (B2B) and the invoices of the same will be uploaded by the supplier.

• As per Section 22 of the CGST/SGST Act 2017, every supplier (including his agent) who makes a taxable supply i.e. supply of goods and / or services which are leviable to tax under GST law, and his aggregate turn over in a financial year exceeds the threshold limit of twenty lakh rupees shall be liable to register himself in the State or the Union territory of Delhi or Puducherry from where he makes the taxable supply. • In case of eleven special category states (as mentioned in Art.279A(4)(g) of the Constitution of India), this threshold limit for registration liability is ten lakh rupees. • Besides, Section 24 of the Act mentions certain categories of suppliers, who shall be liable to take registration even if their aggregate turnover is below the said threshold limit of 20 lakh rupees. • On the other hand, as per Section 23 of the Act, an agriculturist in respect of supply of his agricultural produce; as also any person exclusively making supply of non-taxable or wholly exempted goods and/or services under GST law will not be liable for registration.

No, an individual without GST registration can neither collect GST from his customers nor can claim any input tax credit of GST paid by him.

Yes. In terms of Section 28, the proper officer may, on the basis of such information furnished either by the registrant or as ascertained by him, approve or reject amendments in the registration particulars within a period of 15 common working days from the date of receipt of application for amendment. It is to be noted that permission of the proper officer for making amendments will be required for only certain core fields of information, whereas for the other fields, the certificate of registration shall stand amended upon submission of application in the GST common portal.

The transferee or the successor shall be liable to be registered with effect from such transfer or succession and he will have to obtain a fresh registration with effect from the date of such transfer or succession. (Section 22(3)).

No. The supplier firstly needs to obtain registration in case of Inter-State supplies irrespective of his turnover.

As per section 2(6) of the CGST/SGST Act “aggregate turnover” includes the aggregate value of: (i) all taxable supplies, (ii) all exempt supplies, (iii) exports of goods and/or service, and, (iv) all inter-state supplies of a person having the same PAN The above shall be computed on all India basis and excludes taxes charged under the CGST Act, SGST Act, UTGST Act, and the IGST Act. Aggregate turnover shall include all supplies made by the Taxable person, whether on his own account or made on behalf of all his principals. Aggregate turnover does not include value of supplies on which tax is levied on reverse charge basis, and value of inward supplies. The value of goods after completion of job work is not includible in the turnover of the job-worker. It will be treated as supply of goods by the principal and will accordingly be includible in the turnover of the Principal.

As per Section 24 of the CGST/SGST Act, the following categories of persons shall be required to be registered compulsorily irrespective of the threshold limit: (i) persons making any inter-State taxable supply; ii) casual taxable persons; iii) persons who are required to pay tax under reverse charge; iv) electronic commerce operators required to pay tax under sub-section (5) of section 9; v) non-resident taxable persons; vi) persons who are required to deduct tax under section 51; vii) persons who supply goods and/or services on behalf of other registered taxable persons whether as an agent or otherwise; viii) Input service distributor (whether or not separately registered under the Act) ix) persons who are required to collect tax under section 52; x) every electronic commerce operator xi) every person supplying online information and data base retrieval services from a place outside India to a person in India, other than a registered person; and,. xii) such other person or class of persons as may be notified by the Central Government or a State Government on the recommendations of the Council.

Yes. In terms of sub-section 10 of section 25 of the CGST/SGST Act, the proper officer can reject an application for registration after due verification.

Advantages of taking GST Registration: • Supplier of goods or services is legally recognized. • Proper accounting of taxes paid on the input goods or services which may be utilized for payment of GST due on supply of products or services or both by the business. • Legally authorized to collect tax from his purchasers and pass on the credit of the taxes paid on the goods or services supplied to purchasers or recipients. • Getting eligible to avail various other benefits and privileges rendered under the GST laws.

If during the process of verification, one of the tax authorities raises some query or notices some error, the same shall be communicated to the applicant through the GST Common Portal within 3 common working days. The applicant will reply to the query/rectify the error/ answer the query within a period of seven days from the date of receipt of deficiency intimation. On receipt of additional document or clarification, the relevant tax authority will respond within seven common working days from the date of receipt of clarification.

Yes, the cancellation of registration under one Act (say CGST Act) shall be deemed to be a cancellation of registration under the other Act (i.e. SGST Act). (Section 29 (4)).
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GST Services

List of Documents

  • Note: List of documents may vary according to the type of business
  • Address proof of Business (Electricity Bill, Telephone bill, Rent agreement etc)
  • PAN card of the owner
  • Bank account details
  • Photograph of the owner
  • Aadhar card of the owner

Pricing Plan

BASIC ₹900
One Time

  • GST Registration
  • Bank Account Opening
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SILVER ₹3899
One Time

  • GST Registration
  • Bank Account Opening
  • 3 Months GST Filing 3B & GSTR1
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GOLD ₹5899
One Time

  • GST Registration
  • Bank Account Opening
  • 6 months GST Filing
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PLATINUM ₹12000
One Time

  • GST Registration
  • Bank Account Opening
  • 12 Months GST Filing 3B & GSTR 1
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Get Plan

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