GST Turnover Limit

1. Service Providers*

Any person or entity who provides service of more than Rs.20 lakhs in aggregate turnover in a year is required to obtain GST registration. In special category states, the GST turnover limit for service providers has been fixed at Rs.10 lakhs.

2. Goods Suppliers* 

As per notification No.10/2019 any person who is engaged in the exclusive supply of goods whose aggregate turnover crosses Rs.40 lakhs in a year is required to obtain GST registration.

*Threshold limits are subject to changes as notified by the Government from time to time.

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GSTN (Goods and Service Tax Network)

The Goods and Service Tax Network (or GSTN) is section 8 (non-profit), non-government, private limited company. GSTN is a one-stop solution for all your indirect tax requirements. GSTN is responsible for maintaining Indirect Taxation platform for GST to help you prepare, file, rectify returns and make payments of your indirect tax liabilities.

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Person Liable to Register Under GST​

1. ​​Individuals registered under the Pre-GST law (i.e., Excise, VAT, Service Tax etc.)

2. Businesses with turnover above the threshold limit mentioned above.

3. Casual taxable person / Non-Resident taxable person

4. Agents of a supplier & Input service distributor

5. Those paying tax under the reverse charge mechanism

6. Person who supplies via e-commerce aggregator

7. Every e-commerce aggregator

8. Person 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

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Documents for GST registration

A) Sole Proprietorship Firm

• PAN of Proprietor

• Address proof (Aadhar card or Passport or Driving License etc)

• Passport Size Photo

• Cross cheque or Bank Statement

• Electricity Bill along with NOC if not in the name of Proprietor for Registered office address

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B) Other than Sole Proprietorship

• PAN of Business (Partnership firm, LLP, Company etc)

• Identity and address proof of the partners/directors/CEO (Aadhar card or Passport or Driving License etc)

• Passport Size Photo of the partners/directors/CEO

• Cross cheque or Bank Statement

• Business registration document (partnership deed or certificate of incorporation for companies or LLP or trust deed etc)

• Electricity Bill along with NOC and if rented than rent agreement

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Voluntary GST Registration

Any person or entity may obtain GST registration voluntarily, even if not liable under threshold provisions, subject to compliance with applicable provisions of GST law.

The implications, benefits, and obligations of voluntary registration are governed by the GST Act and relevant rules.