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How to do GST registration for a small business in India

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GST registration

GST registration for small business

Since the implementation of the Goods and Services Tax, July 1, 2017, a country has been striving towards achieved growth. In this article, we will look at the procedure for obtaining GST registration for a new business. This post is especially for our budding entrepreneurs and of course anyone who wants to learn.

Firstly The basic requirement to register GST for a small business is to have a turnover of over Rs 20 lakh and over Rs 10 lakh for “special category states” excluding the non-registered state of Jammu and Kashmir.

GST registration for service providers

Service providers in India, those involved in interstate or interstate distribution of goods, and those with a turnover of less than Rs 20 lakh are exempted from registration. Most importantly the decision was taken at the 23rd GST Council meeting, which amends the previous state law.

Casual taxable person

A normal taxable person does not have a fixed place of business in a state or territory where he occasionally engages in transactions involving the provision of goods and/or services. He/she is taxed regardless of the income of their business. These types of taxpayers are ineligible for compound tax.

The concerned person should apply for GST registration at least 5 days before starting the business. Moreover, Tax should be paid in advance as long as he/she is liable. He can continue to offer his services after obtaining the certificate of registration.

Non-resident taxable person

A non-resident taxable person is involved in receiving and delivering goods but has no permanent business or residence in the country. Like a normal taxable person, there is no turnover limit. Unlike other taxpayers, an unregistered person is not required to submit his PAN but must provide his tax identification number or a unique identification number, used to verify his identity. He/she has to register five days before starting the business and the person concerned has to pay the advance amount required for liability. But in another simplified version called Form GST-REG-09.

He/she is responsible for applying electronically along with the certified passport. He may do so through the General Portal or the Convenience Center notified by the Commissioner. While An unregistered person can also extend his registration through the application form on GST REG-11. A non-taxable person can start his activities as soon as the certificate of registration may issue.

Withdrawal of advance tax paid by an untaxed person will be refunded only after filing all income for the period registered.

Reverse-charging mechanism

It is mandatory for a person carrying out reverse fee transactions to register GST for a small business. The reverse-charging mechanism is the responsibility of the taxpayer on the recipient of the goods, not the supplier.

Other criteria

  • Any person who has registered in previous tax systems such as Excise Tax, Service Tax, or VAT is required to register for GST.
  • When transferring a business from one person to another, the person whose rights may transfer must register for GST
  • Agents of a supplier.
  • E-Commerce Operator.
  • Any person who supplies through an e-commerce operator
  • Any person who provides specific information to an unregistered Indian citizen from anywhere outside India.

GST registration for many branches

If you are planning to start a new business and start multiple branches, also you will need to obtain separate GST records from each state and each branch.

Documents required for registration

The documents required for GST registration for a small business in India are as follows:

  • Aadhar card of all directors
  • PAN card of all directors
  • Valid Indian mobile number
  • Valid email address
  • Recommended Documents
  • Proof of business address
  • If commercial space is for rent, lease agreement/lease agreement
  • NOC from the landlord/owner (even if the place is one of the directors)
  • Latest electricity bill or Property tax receipt
  • Resident in India and an authorized signatory with valid PAN number and other required details
  • At least one owner / partner / Kartha / trustee / member with a valid PAN
  • Valid Indian Bank Account
  • Bank of India Financial Institution Code (IFSC) No.
  • Jurisdiction details
  •  Company PAN number
  • Incorporation Certificate
  • Association Note (MoA)

How do you go and register yourself?

1. Access the official GST portal

2. Click Services – Register.

3. Under the post, you will have two drop-down options, click on the new post.

4. Under it, you have to fill in the required details like your mobile number, email address, and PAN. (PAN is mandatory to register, If you do not have it you should apply with the help of the links given). If you are applying for GST registration for the company or LLP, enter the company or LLP PAN number.

5. OTPs are available for verification on your mobile number and email.

6. By entering the registration, you will give a temporary identification number that will further enhance your GST registration process

7. Upload the required documentation based on your business type and enter the requested information.

Lastly, The officer may take 3 working days to review your application. If approved, you will also receive a registration certificate within 7 days with the GST ID number. If it is pending, you will have to submit further documents to approve your application in which the officer will decide on your application.

To Avail Low-Cost GST Registration Service Click Here –

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