Since 1^st July, 2017, India has subsumed a number of Indirect Taxes like Excise, Service Tax, VAT, etc., and introduced a comprehensive, destination-based Tax Law, that is, Goods & Service Tax, in an attempt to mould the country into a giant, single marketplace for Goods and Services.

Why is GST Registration Required?

GST Registration is mandatory by Law once the prescribed Turnover limits are breached and in all other cases specifically mentioned by the GST Law. Apart from the mandate of the Law, GST Registration is beneficial in the following ways:

Compliance is completely online
Handling Logistics is easier
Lower Rates of Tax for Small Businesses

GST Registration is mandatory in the following cases:

Persons engaged in Inter-State supply of Goods/Services.
E-Commerce Operators.
Agents or any other person who makes supply on behalf of other registered taxable persons.
Persons required to pay tax under reverse charge mechanism. Reverse charge mechanism means where the person receiving the goods/services has to pay tax instead of the supplier.
Persons 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.
When turnover in a financial year exceeds Rs. 20 lakhs. [Limit is Rs 10 lakhs for some special category states]. These limits apply for payment of GST.
Aggregators supplying services under their own brand name.

Application Process

Online application for GST can be made on the GST Portal (https://reg.gst.gov.in/registration/)

Documents Required

The documents required for GST Registration vary depending on the type of Entity. The same will be explained to the client (s) during enquiries and further communication.