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What is GST Registration?

GST (Goods and Services Tax) is a unified indirect tax introduced by the Government of India under the GST Act, 2017. It replaced multiple indirect taxes like VAT, service tax, and excise duty to simplify the tax structure and bring transparency.

GST Registration Explained:

WHO NEEDS A GST REGISTRATION?

GST registration is a mandatory process for:

Traders
Manufacturers
Service Providers
According to the current GST framework If business or individual who is providing goods and services exceeding the annual turnover of 40 lakh (in some state limit is 20 Lakh), and for Service Providers Annual Receipts Exceeding 20 Lakh (in some state limit is 10 Lakh) you must register under Goods & Service Act.

Persons not liable for registration

The following persons shall not be liable to registration, namely:-

(a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act

(b) an agriculturist, to the extent of supply of produce out of cultivation of land.

The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act.

Compulsory registration in which cases?

The following categories of persons shall be required to be registered under

persons making any inter-State taxable supply;
Casual taxable persons making taxable supply;
Persons who are required to pay tax under reverse charge;
Person who are required to pay tax under sub-section (5) of section 9;
Non-resident taxable persons making taxable supply;
Persons who are required to deduct tax under section 51, whether or not separately registered under this Act;
Persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;
Persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52;
Every electronic commerce operator [who is required to collect tax at source under section 52;]45
Every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person; and

What is GSTIN?

When a business registers under GST, it is assigned a unique 15-digit number known as GSTIN – Goods and Services Tax Identification Number.

This number is used to:

Collect GST from customers
Claim input tax credit on purchases
File GST returns periodically

Why is GST Registration Important?

Legal recognition of your business as a supplier of goods/services
Enables input tax credit benefit
Mandatory for interstate trade
Helps in building trust and credibility with clients and vendors
Can do business on several ecommerce platform

Documents Required for GST Registration

These are the following documents required to do GST Registration

For Proprietorship

We just need the following documents from Proprietor

Pan card & Aadhar card of Proprietor
Address proof of Proprietor and Business like – Utility bills, Voter id card, Electricity bill (not more than 2 months
Rent Agreement (If rented)
NOC (non objection certificate) from owner of the house
Photo of the Proprietor
Email id and Contact number

For LLP

PAN Card of LLP
LLP Agreement
Partners’ names and address proof

For Private Limited Company

Certificate of Incorporation
PAN Card of Company
Articles of Association (AOA) & Memorandum of Association (MOA) are mandatory.
Resolution signed by board members
Identity and address proof of directors
Digital Signature

PENALTY FOR NOT TAKING GST REGISTRATION

If GST registration is mandatory for your business and you fail to register, the penalties under the GST Act, 2017 can be significant, both in terms of fixed fines and percentage-based penalties.

If a person fails to obtain GST registration despite being liable:

1. Monetary Penalty:

Penalty = ₹10,000 or 10% of the tax due, whichever is higher
If the offence is deliberate (fraudulent intention):
- Penalty = ₹10,000 or 100% of the tax due, whichever is higher

2. Interest on Tax Payable:

You will also have to pay interest @ 18% per annum on the unpaid tax amount from the due date till actual payment

3. Legal Consequences:

GST authorities can initiate legal proceedings
You may face seizure of goods, bank accounts, or even business premises in serious cases

4. No Input Tax Credit (ITC):

You will not be able to claim input tax credit, which affects profit margins and increases your effective tax burden.