GST certificate will be issued to your email ID after the registration process is completed. It acts a proof of registration under GST law.

After getting GST cetificate, you can start collecting goods and services tax from your customers on behalf of the Governement.

Here are the most important advantages of having a GST registration:

• Goods and Services tax registration and GST return filing serve as proof of business activity. Financial institutions lend to businesses based on GST return data.
• GST registration is often times a must to become a supplier of reputed companies.
• Helps to sell online through various platforms like Amazon, Flipkart, Snapdeal, Zomato, Swiggy, etc.
• Eligible to collect GST from customer for the supply and offset the liability against GST taxes paid while purchasing various goods and services.

Any person or entity that wishes to supply goods or services can obtain GST registration voluntarily, irrespective of business turnover.

Voluntarily obtaining GST registration can help the business avail Input Tax Credit and also provide GST bill to customers.

Here is the list of documents requried for registration under goods and services tax law for a sole proprietorship business;

• PAN and Aadhar card of the proprietor
• Photograph of the proprietor (in JPEG format, maximum size – 100 KB)
• Rent Agreement, Electrocity Bill and No Objection Certificate as address proof
• Bank statement and Cancelled Cheque

• PAN card of all partners (including managing partner and authorized signatory)
• Copy of partnership deed
• Photograph of all partners and authorised signatories (in JPEG format, maximum size – 100 KB)
• Address proof of partners (Passport, driving license, Voters identity card, Aadhar card etc.)
• Aadhar card of authorised signatory
• Proof of appointment of authorized signatory
• In the case of LLP, registration certificate / Board resolution of LLP
• Bank account details
• Address proof of principal place of business

Here is the list of documents arequired to GST registration for a Private Limited, One Person Company (OPC) and Public Limited;

• PAN card of Company
• Certificate of incorporation given by Ministry of Corporate Affairs
• Memorandum of Association / Articles of Association
• PAN card and Aadhar card of authorized signatory. The authorised signatory must be an Indian even in case of foreign companies/branch registration
• PAN card and address proof of all directors of the Company
• Photograph of all directors and authorised signatory (in JPEG format, maximum size – 100 KB)
• Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory (in JPEG format / PDF format, maximum size – 100 KB)
• Bank account details
• Address proof of principal place of business

Under GST, these states are listed as special category states – Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand.

Here is the table showing the threshold limit applies to all states and union territories based on the business they do or the services they render.

As per GST law, in certain cases, a business must get GST registration irrespective of their turnover criteria. For instance, if a person is already registered under the Pre-GST law i.e. they have registered either under Excise or VAT or Service Tax etc. then they must register under GST law. Similarly, in the case of inter-state supply of goods, you are required to get registered.

Aggregate turnover = (Taxable supplies + Exempted Supplies + Exports + Inter-State Supplies) – (Taxes + Value of Inward Supplies + Value of Supplies Taxable under Reverse Charge + Value of Non-Taxable Supplies).

Aggregate turnover is calculated based on the PAN of the organisation. Hence, even if one person has multiple places of business, it must be summed to arrive at the aggregate turnover.

GSTIN stands for Goods and Services Tax Identification Number.

GSTIN is a unique 15-digit number assigned to every taxpayer registered under the GST regime in India. It’s structured is as follows:

• The first 2 digits represent the state code.
• The next 3 digits are the PAN card number of the taxpayer.
• The 13th digit is an entity code used to distinguish between different types of taxpayers.
• The 14th digit is a fixed alphabet ‘Z’.
• The 15th digit is a check digit, which is used to verify the accuracy of the GSTIN.

The GST registration certificate will have following information:

• GSTIN: Goods and Services Tax Identification Number
• Name of the taxpayer
• Address of the taxpayer
• Date of registration
• Type of registration (regular, composite, or non-resident)
• Business category
• Photograph of the authorised officer