GST Registration

As per GST Law, any supplier who carries on any business at any place in India and whose aggregate turnover exceeds threshold limit as prescribed in a year is liable to get GST registration.

ADVANTAGES

• Cascading effect of tax is eliminated
• Composition scheme for small businesses
• Simple and easy online procedure
• Regulation of unorganised sector
• Legally recognised as supplier of goods and services

Mandatory documents for Online GST registration

Proprietorship

• PAN Card
• Address proof of proprietor

LLP

• PAN Card of LLP
• LLP Agreement
• Names of Partners
• Address proof

For Sole Proprietorship / Individual

• PAN card,
• Aadhaar card,
• Pass port sized photograph of the sole proprietor
• Bank statement or a cancelled cheque
• Rent agreement and NOC (No objection certificate) from the owner.
• Electricity bill/ property tax receipt/ water bill/landline bill/ a copy of municipal khata

For Private limited/Public limited/One-person company

• PAN card of directors and Company
• Aadhar card
• Pass port sized photograph of all Directors
• Certificate of Registration
• Memorandum of Association and Articles of Association
• Digital signature
• Bank statement or a cancelled cheque
• Address proof of Principal place and additional place of business: -
• Rent agreement and NOC (No objection certificate) from the owner.
• Electricity bill/ property tax receipt/ water bill/landline bill/ a copy of municipal khata
• Appointment Proof of authorized signatory- letter of authorization

For HUF

• PAN card of HUF
• Aadhar card of Karta
• Pass port size Photograph
• Proof of Address of Principal place of business and additional place of business
• Bank statement or a copy of a cancelled cheque

For Society or Trust or Club

• Pan Card of society/Club/Trust
• Certificate of Registration
• PAN Card and Photo of Promotor/ Partners
• Bank statement or a copy of a cancelled cheque
• Rent agreement and NOC (No objection certificate) from the owner.
• Electricity bill/ property tax receipt/ water bill/landline bill/ a copy of municipal khata
• Appointment Proof of authorized signatory- letter of authorization

GST RETURNS

GST return is a document that every registered dealer and businessman must file with the Income Tax Department of India. It includes all details of sales, purchases, input GST paid on purchases, and output GST on sales

Documents Required for GST Returns

GSTR-1

• GSTIN
• Legal Name of the registered person
• Previous financial year’s aggregate turnover
• Taxable outward supplies to a registered person and consumer

GSTR-2

• GSTIN
• Legal name of the registered person
• TDS and TCS received
• Inward supplies where tax is applicable on reverse charge
• Inward supplies received besides those attracting reverse charge

GSTR-3

• Turnover
• Inter-state supplies
• Intra-state supplies
• Tax effect of amendments made concerning outward supplies
• Inward supplies attracting reverse change

GSTR-4

• GSTIN
• Legal name
• Inward supplies where tax is payable on reverse charge
• Consolidated statement of advances paid
• Amendments to details of inward supplies furnished in returns of previous periods

GSTR-5

• GSTIN
• Legal name
• Imported goods
• Imported services
• Outward supplies made

GSTR-6

• GSTIN
• Legal name
• Amendments to distribution documents and debit or credit notes of previous periods
• Input tax credit received for distribution

GSTR-7

• GSTIN
• Legal name
• TDS details
• Return period
• Liability- payable and paid

GSTR-8

• GSTIN
• Legal name
• Details of supplies made via e-commerce operator
• Tax paid and payable
• Details of interest

GSTR-9

• Turnover
• Inter-state supplies
• Intra-state supplies
• Tax effect of amendments made concerning outward supplies
• Inward supplies attracting reverse change

GSTR-10

• GSTIN
• Legal name
• Effective date of cancellation/surrender
• Cancellation order date
• Tax payable on closing stock

GSTR-11

• Unique Identification Number
• Name of the persons having UIN
• Details of the supplies
• Tax period

GST Return Filing Forms for

• Regular dealer
• Composite dealer
• Foreign non-resident taxpayer
• Input service distributor
• Tax deductor
• E-commerce operator
• Government department & UN bodies

Regular Dealer

Composite Dealer

Foreign Non-Resident Taxpayer

Input Service Distributor

Tax Deductor

E-commerce Operator

Government Department & UN Bodies