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GST Registration

September 20, 2018
GST Registration

Meaning of GST

Goods and Services Tax (GST) is a value-added tax levied on most goods and services sold for domestic consumption.

GST is paid by consumers, but it is remitted to the government by the businesses selling the goods and services.

Documents Required for GST registration

  • Identity and Address Proof of Promoters
  • PAN Card of the Business or Applicant
  • Proof of business registration or Incorporation certificate.
  • Business Registration Document
  • Address Proof for Place of Business
  • Digital Signature
  • Bank Account Proof
  • Letter of Authorization/Board Resolution for Authorized Signatory

GST Registration Eligibility Criteria

According to the GST Council, there are various GST registration criteria that make a business entity liable to obtain GST registration.

All those listed below must register for GST:

  • Individuals registered under the laws existing before the implementation of GST, such as; excise, VAT, service tax etc.
  • Business with a turnover above the threshold limit of 20 lakhs.
  • The limit is 10 lakh for states like Jammu and Kashmir, Himachal Pradesh, Uttarakhand, and the North Eastern States of India.
  • Casual taxable person or Non-Resident Indian taxable person.
  • Agents of a supplier, Input Service Distributor, and E-Commerce operators.
  • Those paying taxes under the reverse charge mechanism.

GST Registration Process

  1. Application Preparation
  2. Application Filing
  3. Registration Certificate

Penalties Structure

Late Filing
  • It attracts penalty in the form of late fees.
  • According to the Act, a late fee of Rs.100 per day is charged.
  • So, it is Rs.100 under GST and Rs.100 under SGST and a total of Rs.200 per day.
  • The maximum late fee charged is Rs.5000.
  • However, no late fee charged on the delayed filing of IGST.
  • Along with a late fee, an interest of 18% has to be paid per annum.
  • It is calculated on the tax to be paid.
  • The time period will be from the next day of filing to the date of payment.
For not Filing
  • If one does not file GST return for one month, returns for subsequent months cannot be filed.
  • This will lead to a cascading effect with the imposition of heavy penalties and fines.

Offenses under GST

21 Offenses have listed under the GST Act. The major of them being:

  • A person who is require to register under the law is not register.
  • The supply of goods and services done without any invoice or is using a false invoice.
  • The invoice issued by a taxable person using GSTIN of another bonafide taxpayer.
  • The information submitted at the time of GST registration is false.
  • One tries to refund by fraud.
  • The sales are deliberately suppressed to evade taxes.
  • In case a composition scheme has opted even though the taxpayer is not eligible for the same.

To follow our previous HRAPP blog please check the below link:

For more details please check the below link:

  • You can register for GST at:


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