GST Registration Online

The Goods and Services Tax (GST) is an indirect tax that replaced multiple taxes like VAT, Service Tax, and Excise Duty in India. Introduced on July 1, 2017, GST is mandatory for businesses with an annual turnover above ₹40 lakh (₹20 lakh for special category states). Small businesses with turnover up to ₹1.5 crore can opt for the Composition Scheme for simplified tax filing.

GST follows a destination-based tax structure, levied at each stage of the supply chain. Businesses must complete GST registration online to ensure compliance and avail input tax credit (ITC). Non-compliance can lead to penalties, making timely GST filing essential for smooth operations.

GST registration is the process of obtaining a Goods and Services Tax Identification Number (GSTIN), which makes businesses liable to pay GST in India. As per the GST Act of 2017, businesses with an annual turnover above ₹40 lakh (₹20 lakh for special category states) must register. E-commerce sellers must also register, regardless of turnover.

With Filing Buddy, you can complete your GST apply online process quickly and efficiently. We handle documentation, application submission, and tracking through the GST portal. Once submitted, an Application Reference Number (ARN) is generated for tracking. Our experts ensure seamless GST filing, helping you claim Input Tax Credit (ITC) and stay compliant.

The Goods and Services Tax (GST) in India is categorized into four types:

1. CGST (Central Goods and Services Tax)
2. SGST (State Goods and Services Tax)
3. IGST (Integrated Goods and Services Tax)
4. UTGST (Union Territory Goods and Services Tax)

While GST rates for goods and services remain uniform across India, their application depends on whether the supply is intrastate (within the same state) or interstate (between different states). Since GST is a destination-based tax, revenue is allocated to the state where the goods or services are ultimately consumed.

1. CGST (Central Goods and Services Tax)

• CGST is collected by the Central Government on transactions occurring within the same state (intrastate).
• The revenue generated is exclusively allocated to the Central Government.
• Businesses must file CGST returns regularly, detailing all intrastate transactions.

Example:
A trader in Maharashtra sells goods worth ₹5,000 to a buyer in Maharashtra. If the applicable GST rate is 18%, it will be split into:

• CGST: 9% (₹450) to the Central Government
• SGST: 9% (₹450) to the State Government

Thus, the total invoice amount will be ₹5,900 (₹5,000 + ₹900 GST).

2. SGST (State Goods and Services Tax)

• SGST is levied by the State Government on intrastate transactions.
• It replaces earlier state-level indirect taxes such as VAT, Luxury Tax, and Entry Tax.

Example:
Continuing from the above case, if the seller and buyer are in Maharashtra, SGST (₹450) is collected by the Maharashtra Government.

3. IGST (Integrated Goods and Services Tax)

• IGST applies to interstate transactions (between two states) and on imported and exported goods/services.
• The Central Government collects IGST and later distributes a portion to the destination state.

Example:
A trader in Delhi sells goods worth ₹5,000 to a buyer in Karnataka. If the GST rate is 18%, IGST will apply:

• IGST: 18% (₹900) collected by the Central Government

Unlike CGST and SGST, where tax is split between the Centre and State, IGST is entirely collected by the Centre and then shared with the destination state.

4. UTGST (Union Territory Goods and Services Tax)

• UTGST applies to transactions in Union Territories (UTs) such as Chandigarh, Lakshadweep, and Andaman & Nicobar Islands.
• It functions similarly to SGST but is collected by the respective Union Territory Government.

Example:
A trader in Chandigarh sells goods worth ₹5,000. If the GST rate is 18%, it will be split as:

• CGST: 9% (₹450) to the Central Government
• UTGST: 9% (₹450) to the UT Government

GST registration is mandatory for businesses and individuals meeting specific criteria under the GST Act of 2017. Here’s who must register for GST in India:

• Business Entities: Any business with an annual turnover exceeding ₹40 lakh (₹20 lakh for special category states) must apply for GST registration online.
• Service Providers: Individuals or businesses offering services must register if their turnover exceeds ₹20 lakh (₹10 lakh in special category states).
• E-commerce Sellers: Platforms and individuals selling through online marketplaces like Amazon or Flipkart must register, regardless of turnover.
• Inter-State Suppliers: Businesses supplying goods or services across states must register.
• Casual Taxable Persons & Non-Resident Taxable Entities: Businesses without a fixed place of operation in India must register.
• Reverse Charge Mechanism (RCM) Entities: Businesses liable to pay GST under RCM must comply.
• Input Service Distributors (ISD) & Agents: Entities distributing GST credit and supplier representatives must register.

Getting GST registration isn’t just about following the rules—it actually helps your business in many ways! Here’s why you should do it:

• Stay Legally Safe: Avoid fines and legal trouble by staying compliant with tax laws.
• Claim Tax Benefits: You can get back the GST you pay on purchases, reducing overall tax costs.
• Expand Across India: Doing business across states? GST makes inter-state trade easier without extra tax headaches.
• No More Double Taxation: GST removes the old system where tax was applied multiple times on the same product, lowering costs.
• Boost Your Business Image: Being GST-registered makes your business look professional and trustworthy.
• Work with Big Companies: Many big businesses only work with GST-compliant vendors, opening more opportunities.
• Easier Tax Filing: With GST apply online, you can register and file returns without running around government offices.
• Better Cash Flow: Paying and claiming GST correctly means more money stays in your business instead of going to taxes.
• Transparent & Simple Process: GST helps keep clear records, making financial tracking easier.

A GST Certificate is an official document issued by the Indian government to businesses registered under the Goods and Services Tax (GST) system. It serves as proof of GST registration and includes essential details like the GSTIN (GST Identification Number), business name, and registered address.

Why is the GST Certificate Important?

Legal Tax Collection – Allows businesses to charge and collect GST from customers.
Claim Input Tax Credit – Helps businesses get refunds on GST paid on purchases.
Required for Loans & Tenders – Often needed for bank loans and government contracts.
Boosts Business Credibility – Enhances trust and compliance in the market.

GSTIN (Goods and Services Tax Identification Number) is a 15-digit unique identification number assigned to every registered taxpayer under India’s GST system. It helps the government track GST transactions and ensures tax compliance.

How is GSTIN Structured?

• First 2 digits – State code (as per Indian Census 2011).
• Next 10 digits – PAN (Permanent Account Number) of the business or individual.
• 13th digit – Entity number under the same PAN in that state.
• 14th digit – Default “Z” (reserved for future use).
• 15th digit – Check code (alphabet or number for validation).

Why is GSTIN Important?

Mandatory for GST Compliance – Required for businesses to file GST returns.
Enables Input Tax Credit (ITC) – Helps claim refunds on GST paid.
Essential for B2B Transactions – Customers and suppliers often require GSTIN for invoices and tax filings.

The threshold limit for GST registration in India depends on the nature and location of the business:

• For Goods Suppliers: ₹40 lakh (₹20 lakh for special category states).
• For Service Providers: ₹20 lakh (₹10 lakh for special category states).

Businesses exceeding these limits must register for GST to comply with tax regulations. However, certain entities, like inter-state suppliers and e-commerce businesses, require mandatory GST registration regardless of turnover.
 

For Sole Proprietors

• PAN and Aadhaar card of the proprietor
• Business address proof
• Bank account details

For Partnership Firms

• PAN cards of all partners
• Partnership deed
• Address proof of partners
• Bank account details

For Companies

• PAN card of the company
• Certificate of Incorporation
• Memorandum of Association (MOA) & Articles of Association (AOA)
• PAN & Aadhar of directors
• Bank account details
• Board resolution authorizing GST registration

GST in India is categorized into different tax slabs based on the type of goods and services. Here’s a breakdown of the current GST tax rates:

0% (Exempted Goods & Services) – Essential items like fresh fruits, grains, and medical supplies.
5% – Processed food, footwear, and basic household goods.
12% – Consumer electronics like TVs, laptops, and mobile phones.
18% – Common appliances such as ACs, refrigerators, and washing machines.
28% – Luxury goods including high-end cars, tobacco, and aerated drinks.

GST Penalties for Non-Compliance:- 

Late Registration – If a business fails to register for GST despite being eligible, a penalty of 10% of the tax due (minimum ₹10,000) applies.
Late Filing of GST Returns – A penalty of ₹50 per day (₹25 CGST + ₹25 SGST) applies, while NIL returns attract ₹20 per day.
Tax Evasion – If tax is deliberately avoided, a 100% penalty of the due tax amount can be imposed.

• Expert Guidance – Our team of professionals simplifies the GST registration process, ensuring accuracy and compliance.
  Hassle-Free Process – Complete your GST registration online from the comfort of your home or office—no paperwork, no stress.
  Time-Saving & Efficient – Our streamlined process helps you get registered quickly without unnecessary delays.
  Affordable Pricing – Filing Buddy offers cost-effective services, making GST registration accessible to businesses of all sizes.
  Timely Updates & Notifications – Stay informed with real-time updates about your application status.
  Secure & Reliable – Your data is safe with us, ensuring a seamless and protected registration experience.

Get your GST registered with Filing Buddy today—fast, simple, and hassle-free! 

Obtaining GST registration online is a crucial step for businesses in India. It ensures compliance with tax laws, offers various benefits like input tax credit, and helps businesses expand their operations legally. Filing Buddy can assist you in seamless GST registration. Contact our experts today to get started!

Need Help with GST Registration? Get in touch with Filing Buddy’s GST experts and complete your registration hassle-free!

1. What is a GST certificate, and why is it important?

A GST certificate is an official document issued by the Goods and Services Tax (GST) department to registered businesses. It includes the GST Identification Number (GSTIN) and other essential details required for tax compliance. Businesses must display this certificate at their place of work to avoid penalties.

2. Who is required to obtain GST registration?

Businesses with an annual turnover exceeding ₹40 lakh for goods and ₹20 lakh for services (₹20 lakh and ₹10 lakh, respectively, for special category states) must register for GST. Additionally, e-commerce sellers, inter-state suppliers, and businesses under reverse charge must also register.

3. What is the threshold limit for GST registration?

The GST registration threshold depends on the nature of the business:

• ₹40 lakh for goods suppliers (₹20 lakh for special category states).
• ₹20 lakh for service providers (₹10 lakh for special category states).

4. Can a business operate without GST registration?

Businesses meeting the GST threshold limit or engaged in inter-state trade, e-commerce, or providing taxable services must register. Failure to obtain GST registration can result in heavy penalties.

5. What is an E-way bill under GST?

An E-way bill is a mandatory document required for the transportation of goods worth over ₹50,000. It must be generated before moving goods inter-state or within the state.

6. When is it necessary to generate an E-way bill?

An E-way bill must be generated:

• If the value of transported goods exceeds ₹50,000.
• For inter-state and intra-state movement of taxable goods.
• By registered businesses, transporters, and unregistered dealers.

7. What is the penalty for not generating an E-way bill?

Not generating an E-way bill can result in a penalty of ₹10,000 or the tax amount evaded, whichever is higher. Authorities may also seize goods and vehicles until the required documents are produced.

8. What is the Composition Scheme in GST?

The Composition Scheme is a simplified tax option for small businesses with an annual turnover of up to ₹1.5 crore (₹75 lakh for special category states). It allows businesses to pay a fixed tax rate and avoid detailed GST compliance.

9. Can a business under the Composition Scheme claim Input Tax Credit (ITC)?

No, businesses registered under the GST Composition Scheme cannot claim Input Tax Credit (ITC). They pay a fixed percentage of their turnover as GST and cannot deduct tax paid on purchases.

10. How long is a GST registration valid?

• For regular taxpayers, GST registration is valid indefinitely unless canceled.
• For casual taxable persons and non-resident taxable persons, it is valid for 90 days, extendable upon request.

11. What is inter-state supply and intra-state supply under GST?

• Inter-state supply: When goods or services are supplied from one state to another, attracting IGST.
• Intra-state supply: When goods or services are supplied within the same state, attracting CGST & SGST.

12. What is the role of PAN in GST registration?

A Permanent Account Number (PAN) is mandatory for obtaining GST registration in India. It acts as a unique identifier for businesses under the GST framework.

13. What is the deadline for applying for GST registration?

Businesses must apply for GST registration within 30 days of becoming liable. Delayed registration can result in penalties and loss of Input Tax Credit (ITC).

14. What is the fee for GST registration in India?

The government does not charge any GST registration fee. However, businesses may seek professional assistance from Filing Buddy for an error-free application process.

15. What are CGST, SGST, and IGST?

• CGST (Central Goods and Services Tax): Levied by the central government on intra-state transactions.
• SGST (State Goods and Services Tax): Levied by the state government on intra-state transactions.
• IGST (Integrated Goods and Services Tax): Levied on inter-state transactions and collected by the central government.

16. Why should businesses choose Filing Buddy for GST registration?

Filing Buddy provides professional guidance, a user-friendly online platform, and timely updates throughout the GST registration process. With expert support and affordable pricing, businesses can register for GST effortlessly.

17. How does Filing Buddy ensure a smooth GST registration process?

Filing Buddy offers step-by-step guidance, ensures error-free documentation, and provides real-time tracking of applications. Businesses receive regular updates and expert assistance to avoid rejections or delays.

18. How can businesses apply for GST registration online?

Businesses can apply for GST registration online through the GST portal or by using Filing Buddy’s expert services for a hassle-free experience. The process involves document submission, verification, and approval by GST authorities.

Need hassle-free GST registration? Let Filing Buddy handle everything for you!