Go to the Website:-
The applicant has to login to the following website https://www.gst.gov.in/. Then the applicant has to click on the services tab and click on GST Registration. After this, the applicant has to click on GST new registration. The applicant would be redirected to the portal, asking login information and details.

Fill in the Information:-
In the next step, the applicant has to fill in the information requested. This will include the name of the business entity, entity type and pan information. The applicant must include information such as Email Id and Mobile number. All future communications would be received through the email id and the mobile number.

Generate Temporary Reference Number (TRN)-
Once all the information is inputted by the applicant an OTP (One Time Password) will be generated, and a TRN also would receive by the applicant. This TRN is known as the temporary reference number.

GST Login Page:-
In the next step the applicant would be redirected to another page known as the GST registration page. The applicant must submit all information related to the
business. This will include all business information. The Date of commencement of the business must also be included in this form

Fill in Details:-
All the information related to the promoters or directors must be provided. This would be in the case of a sole proprietorship concern. If it is a partnership firm then the information on the partners must be submitted. All the information related to the goods must be provided in the form. Any other additional place of business of goods must be provided in the application form.

Form Fill and Upload Required Documents:-
The applicant must upload all the documents of the business.

Save and Receive ARN number:-
In the final step the applicant has to save and submit the application to the concerned authority. The applicants who opt for it must submit the Aadhaar number along with the application for registration under GST. After this, they need to e-verify the same on the GST portal using the authentication link sent to the mobile number and email ID linked to the Aadhaar. It consists of an OTP that must be entered on the portal and it gets e-validated. Aadhaar authentication of the primary authorised signatory and at least one promoter or partner is necessary. After aadhaarverification ARN number will be generated in the email and the SMS.

1. Aadhaar card
2. PAN card
3. Passport size photograph of the sole proprietor Description of Goods/ Services for which registration is required
4. Office address proof:
a. Own office – Copy of electricity bill/property tax receipt/a copy of municipal khata.(Proof Not To Be Older Than 2 Months)
b. Rented office – Rent agreement and NOC (No objection certificate) from the owner along with Copy of electricity bill/property tax receipt/a copy of municipal
khata.(Proof Not To Be Older Than 2 Months).

1. Aadhaar card of Partners
2. PAN card of Firm & Partners
3. Photograph of all partners
4. Description of Goods/ Services for which registration is required
5. Proof of address of Principal place of business and additional place of business :
a. Own office – Copy of electricity bill/ a copy of municipal Khata/property tax receipt. (Proof Not To Be Older Than 2 Months)
b. Rented office – Rent agreement and NOC (No objection certificate) from the owner along with Copy of electricity bill/property tax receipt/a copy of municipal khata.(Proof Not To Be Older Than 2 Months).
6. In case of LLP- Registration Certificate of the LLP, Copy of board resolution
7. Appointment Proof of authorized signatory- letter of authorization

1. Company’s PAN card
2. Certificate of Registration
3. MOA (Memorandum of Association) /AOA (Articles of Association)
4. Aadhar card, PAN card, a photograph of all Directors
5. Details of Bank- bank statement or a canceled cheque of company
6. Proof of Address of Principal place of business and additional place of business:-
a. Own office – Copy of electricity bill/a copy of municipal khata/ property tax receipt. (Proof Not To Be Older Than 2 Months)
b. Rented office – Rent agreement and NOC (Noobjection certificate) from the owner.
7. Appointment Proof of authorized signatory- letter of authorization

1. A copy of PAN card of HUF
2. Aadhar card of Karta
3. Photograph
4. Proof of Address of Principal place of business and additional place of business:
a. Own office – Copy of electricity bill/ a copy of municipal khata/ property tax receipt. (Proof Not To Be Older Than 2 Months)
b. Rented office – Rent agreement and NOC (No objection certificate) from the owner.
5. Details of Bank- bank statement or a copy of a canceled cheque

1. Pan Card of society/Club/Trust
2. Certificate of Registration
3. PAN Card and Photo of Promotor/ Partners
4. Details of Bank- a copy of canceled cheque or bank statement
5. Proof of Address of registered office :
a. Own office – Copy of electricity bill/ a copy of municipal khata/ property tax receipt. (Proof Not To Be Older Than 2 Months)
b. Rented office – Rent agreement and NOC (No objection certificate) from the owner.
6. Appointment Proof of authorized signatory- letter of authorization

These two links can be provided

All businesses that successfully register under GST are assigned a unique Goods and Services Tax Identification Number also known as GSTIN (GST Identification Number). GSTIN stands for Goods and Service Tax Identification Number consists of 15 digits.

First 2 digit denotes represent State in which business registered under GST

Next 10 Digits denotes PAN of business entity

13th digit denotes the number of business located in the same state

Last two digits are randomly generated.

• Individuals registered under the Pre-GST law (i.e., Excise, VAT, Service Tax etc.)
• Businesses with turnover above the threshold limit of Rs. 40 Lakhs (Rs. 10 Lakhs for North-Eastern States, J&K, Himachal Pradesh and Uttarakhand)
• Casual taxable person / Non-Resident taxable person
• Agents of a supplier & Input service distributor
• Those paying tax under the reverse charge mechanism
• A person who supplies via e-commerce aggregator
• Every e-commerce aggregator
• The person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person

Yes, the process for registration of GST is completely online and paperless. You don’t have to move out of your home or office. We do all the paperwork and submit an application online.

The “Aggregate Turnover” means total turnover of a person having the same PAN in respect of the following:
(i) All taxable supplies including interstate supplies
(ii) Exempt supplies
(iii) Exports of goods and/or service
The above shall be computed on all India basis and excludes taxes charged under the CGST Act, SGST Act and the IGST Act.

Yes, in that case, GSTIN is required to be obtained for each state separately. We have special prices for multistate registrations. You may specifically mention this to your compliance manager to avail benefits.

Yes, it is mandatory to obtain GSTIN in case of certain categories of persons. The major categories are given below:
(i) Persons making any Inter-State taxable supply of Goods / Services
(ii) Persons who are required to pay tax under Reverse Charge Mechanism (RCM) or Persons who are required to deduct tax under GST (TDS)
(iii) Persons who supply goods and/or services on behalf of other registered taxable persons whether as an agent or otherwise
(iv) Input service distributor
(v) Casual taxable persons or Non-resident taxable persons

Before you apply for a GST Registration as a normal taxpayer, it is mandatory to obtain a PAN.

Yes surely, Government grants some special exemptions for small businesses like yours. You may opt for composition scheme under which you will have to pay GST @1% only. If you are a restaurant, the rate is 5%. However, you can not claim GST Credit if you opt so. You need to file only 1 return per quarter. This scheme
is not applicable if you are –
• Inter-state sellers
• E-commerce sellers
• Supplier of non-taxable goods
• Manufacturer of Notified Goods

No. As an unregistered dealer, you can not do so. You will have to register yourself under GST to be able to claim ITC.

Upon successful submission of application, you will obtain GSTIN usually within 4-7 working days.

Once GST certificate is granted, the registration is valid until it is surrendered or canceled or suspended. Only GST certificate issued to a non-resident taxable person and a casual taxable person has a validity period.

Registration under GST is PAN based. That means one registration for one PAN holder. Your partnership firm will have a separate PAN which is unique. And you will also hold your own PAN for you as individuals. So, both firm and individual business of the partners will have separate registration under GST.

Yes Micro, Small and Medium Enterprises have to register with GST. However, the basis of threshold would
be considered for GST registration.

Yes it is possible to obtain multiple GST registrations within one state. This would be possible for the business with different business verticals and products.

ARN is an abbreviation for application reference number. It is a conclusive proof that GST registration has been submitted to the GST portal.

GST return filing is a document which contains all the information related to the taxpayer. This document would indicate the tax liability which has to be paid by the tax payer. The following details would be present on GST Return filing:
• Output
• Input
• Sales and Purchases

Reverse Charge is a mechanism where the receiver of the goods is liable to pay the form of GST. This is usually the case, where the receiver is not a registered user under the system of GST.

Yes, Digital Signature Certificate (DSC) is required if you are a Public Limited Company, Private Limited Company, Limited Liability Partnership (LLP), or One Person Company (OPC).

Yes, anyone can voluntarily get GST Registration even if the annual turnover does not exceed the threshold limit of 40 lakhs or 20 lakhs in the case of the northeast.

Composition Scheme under GST is a secure scheme made to decrease the compliance burden for the small taxpayers. Small taxpayers can pay GST at fixed rates and can get rid of tedious GST formalities under this Composition Scheme under GST. The annual turnover of any business, if, is less than ₹1.5 Crore, can choose
for a composition scheme under application for GST Registration.

Less tax liability;
Not require maintaining detailed records;
Need to file a single quarterly return. Four returns in a year;
Limited compliances;
A small amount of tax on turnover can be paid (1% for traders & 5% for restaurant);
Can provide an auxiliary service up to 5 lakhs Rupees annually under the composition scheme.

Cannot avail input tax credit of any purchases made;
Cannot charge any composition tax on an invoice from the customer as usual practice in case of a normal GST scheme.
Cannot issue tax invoice;

GST (Goods & Service Tax) the name itself defines that the tax is levied on Good and services. This tax will be levied from all stages from manufacturing till consumption.

A). Central Taxes:
a. Central Excise duty
b. Duties of Excise (Medicinal and Toilet Preparations)
c. Additional Duties of Excise (Goods of Special Importance)
d. Additional Duties of Excise (Textiles and Textile Products)
e. Additional Duties of Customs (commonly known as CVD)
f. Special Additional Duty of Customs (SAD)
g. Service Tax
h. Central Surcharges and Cesses so far as they relate to supply of goods and services.
B) State taxes that would be subsumed under the GST are:
a. State VAT
b. Central Sales Tax
c. Luxury Tax
d. Entry Tax (all forms)
e. Entertainment and Amusement Tax (except when levied by the local bodies)
f. Taxes on advertisements
g. Purchase Tax
h. Taxes on lotteries, betting and gambling
i. State Surcharges and Cesses so far as they relate to supply of goods and services

Import of goods will be treated under IGST (Integrated Goods and Service Tax), The incidence of tax will follow the destination principle and the tax revenue in case of SGST will accrue to the State where the imported goods and services are consumed. Full and complete set-off will be available on the GST paid on import on goods and services.

Exports will be treated as zero-rated supplies. No tax will be payable on exports of goods or services, however, the credit of input tax credit will be available and same will be available as a refund to the exporters. The Exporter will have an option to either pay tax on the output and claim refund of IGST or export under Bond without payment of IGST and claim a refund of Input Tax Credit (ITC).

If you occasionally make the supply of goods/services as a principal or agent or any other capacity, in a taxable territory, where GST applies but where you don’t have a fixed place of business. As per GST, you will be treated as a Casual Taxable Person.

No, a person without GST registration cannot claim ITC and collect the tax.

No, the unregistered dealer cannot supply goods to other states if his turnover is below Rs 20 lakh.

In case you have registered, then you need to file GST returns or else you can also choose to cancel the registration.

Visit Taxgrace website, where you can complete the registration process easier.

No, it depends on the business. It not necessary for a business to have a current account for GST registration.

GST is not mandatory unless the annual turnover exceeds 20 lakh rupees.

No, you can raise GST invoice before GST registration.

Yes, GST registration is required for an E-commerce startup.

Yes, a GST registration can be canceled.

If the income is above 20 lakhs then you need to register under GST for rental properties.

No GST registration is not required if the equipment is imported for personal use.

If any business entity mandatorily required to register under GST, however, failed to apply or intentionally ignoring the same then business is liable to pay the penalty of 100% of the tax due or INR. 10,000 whichever is higher

Yes, you can sell both Goods and Services with one GST number, Provided you have listed such Goods/Services while registering under GST.

Sure why not, you can start a business from your home. You just need to provide proof of your residential address for getting registered for GST.

This is the most common question business doers are facing these days i.e. what are the compliances after obtaining GST certificate?
Following things, you must do after obtaining GSTIN Number:
Affix GST Certificate within your business premises.
Issue GST compliant Invoice.
Timely file your GST Return.

Principal Place of Business is the primary location within the State where a taxpayer’s business is performed. The principal place of business is generally where the business’s books of accounts and records are kept and is often where the head of the firm or at least top management is located.

HSN stands for Harmonized System of Nomenclature which is internationally accepted product coding system to maintain uniformity in the classification of goods. Service Accounting Codes (SAC) are adopted by the Central Board of Excise and Customs (CBEC) for identification of the services

Yes Taxgrace is an online platform serving all over India no matters wherever you are doing business all you need is internet connection on your mobile or desktop and we are ready to get your job done

No, You don’t need to be physically present for the process, Taxgrace is an online catering platform all you need is internet connection in your phone/computer and the required documents with you and we can get the job done no matters even if you are present at remotest location of the India

In case of default, an officer can decide to cancel the GST Registration of an individual or business

Can I apply for a Single Central GST Registration even if I have Branches in the Different States?

There is no fee involved in the process of GST Registration. However, the process of document and identity verification may require some charge.

The GST or Goods and Service Tax Act came into force on 01.07.2017.

CGST and IGST are levied by Central Govt. and SGST is levied by State Govt.

CGST and SGST are paid for Intra-State Supply and IGST is paid for inter-State supply.

HSN or SAC code refers to Goods and Services code. AtTaxgrace, the GST expert helps you to choose the suitable HSN or SAC Code after getting the details about the business.

If you don’t submit correct required documents during submission of registration, then the jurisdiction officer shall reject the application. You have to apply again along with proper documents.

We accept documents over e-mail and whatsapp. Don’t worry, we have a 100% confidential policy and once the job is done, we will delete the documents from our system.

Amendment in GST registration can be done online by logging into the portal. There are two types of
amendment in GST portal
amendment in core fields
amendments in non-core fields

With an exception of Nil rated, zero rated, exempted goods and services, all the services and goods are taxable under GST.

Once your application has been filed, after that you will get the ARN Number which is treated as acknowledgement number. So you can easily track your application status by ARN Number.

A person must apply for GST registration within 30 days from the date on which he becomes liable to registration. The process, rules, and conditions of the GST application must follow the Registration Rules laid by GST Council.
A Casual taxable person and a Non-Resident taxable person must get their GST registration, at least 5 days before the commencement of business.

ISD is like a head office that receives the tax invoices of input service. And assigns the credit of tax paid by them to the units proportionately. The ISD registration is somewhat different from the normal registration.

Primary Authorized Signatory is the person who is primarily responsible to act as the GST System Portal on behalf of the taxpayer. It can be one of the promoters of the business or any person nominated by them.

TAXGRACE.com provides its all across India. You can obtain GST registration services in Chandigarh , Ludhiana, Gurugram, Ahmedabad, Mumbai, Pune, Bangalore, Chennai, Delhi, Kolkata, Kanpur, Nagpur, Jaipur or any other cities easily with us.

Don’t worry!! Our expert will help you to choose a best suitable plan for you. Get in touch with our team to get all your queries resolved. Write to us at support@taxgrace.comor call us @+91 7307608077.