Regular GST Registration
Mandatory for businesses with taxable supplies exceeding ₹40 lakhs (₹20 lakhs in special category states).
Your Gateway to Tax Compliance
GST Registration
& Returns
Simplifying Tax Compliance. Goods and Services Tax (GST) revolutionized India's taxation system upon its introduction in July 2017. This unified tax regime aimed to streamline tax collection processes and enhance efficiency across businesses nationwide.
Types of GST Registration
Penalty for not obtaining GST registration: An offender not paying tax or making short payments (genuine errors) has to pay a penalty of 10% of the tax amount due subject to a minimum of Rs.10,000. The penalty will be 100% of the tax amount due when the offender has deliberately evaded paying taxes.
Casual Registration
For businesses operating periodically or seasonally, subject to a total annual income not exceeding ₹2 million.
Non-Resident Registration
Designed for Non-Resident Indians engaging in seasonal supply of goods or services, with an annual revenue below ₹20 lakhs.
Composite Registration for Goods
Applicable to businesses with annual revenue up to ₹1.5 crore, streamlining tax compliance under the Composition Scheme.
Composition Scheme for Service Providers
Offers a nominal tax rate option for service providers with an aggregate annual turnover up to ₹50 lakh.
GSTR-3B, GSTR-1, CMP-08
Monthly/quarterly GST returns including summary returns, outward supplies, and Composition Scheme filings.
GST Returns and Due Dates
Under the GST Act, every registered person is mandated to file returns within the specified due dates, whether on a monthly or quarterly basis. Failure to file returns within the prescribed timelines attracts late fees and interest as per the provisions of the Act.
| Form | Who Files | Particulars | Due Date |
|---|---|---|---|
| GSTR-1 | Registered Person | Monthly statement of Outward Supplies | 11th of following month |
| GSTR-3B | Registered Person | Monthly summary return to declare GST liability and pay off such liability | 20th of following month |
| GSTR-4 | Composition Scheme | Yearly return for taxpayers under composition scheme | 30th April of next FY |
| GSTR-5 | Non-Resident Taxable Person | Return for NRTP not availing ITC on local purchases | 20th of following month or 7 days after expiry |
| GSTR-6 | Input Service Distributor | Monthly return for ISD for distribution of credit | 13th of following month |
| GSTR-7 | TDS Deductor | Monthly TDS return u/s 51 of CGST Act 2017 | 10th of next month |
| GSTR-8 | E-Commerce Operator | Monthly return with details of supplies and TCS collected | 10th of following month |
| GSTR-9 | Registered Taxpayer | Annual return - purchases, sales, ITC or refund claimed | 31st December of subsequent FY |
| GSTR-9C | Regular Taxpayer (>₹2 cr turnover) | Additional annual return submitted along with GSTR-9 | 31st December of subsequent year |
| GSTR-10 | Cancelled/Surrendered Reg. | Final Return after registration cancellation | 3 months from cancellation |
| GSTR-11 | UIN Holder | Details of inward supply for UIN holders claiming refund | 28th of following month |
Documents Required for GST Registration
- PAN of the Applicant
- Aadhaar card, in case of individual
- Proof of business registration or Incorporation certificate
- Identity and Address proof of Promoters/Partners/Director with Photographs
- Address proof of the place of business
- Bank Account statement/Cancelled cheque
- Digital Signature
- Letter of Authorization/Board Resolution for Authorized Signatory
Embracing the GST Registration
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