Frequently Asked Questions

Q1. Who is required to register under GST?

Mandatory Registration

The following categories of persons are mandatorily required to register under GST

  • Small businesses having all India aggregate turnover above Rupees 40 Lakh (in case of exclusive supply of goods) (Rupees 20 lakh if business is in the States of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura and Uttarakhand) and Rupees 20 lakhs (in case of supply of services or in case of mixed supplies) (Rupees 10 lakh if business is in States of Manipur, Mizoram, Nagaland and Tripura) need register.
  • Person registered under the Pre-GST law (i.e. Excise, VAT, Service Tax etc)
  • Casual taxable person making taxable supply
  • Person required to pay tax on reverse charge
  • Non-Resident taxable person making taxable supply
  • Person required to deduct tax
  • Input Service Distributor
  • Person who supplies via e-commerce aggregator
  • Every e-commerce aggregator
  • 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
Voluntary Registration

A person who is not required to be registered may get himself registered voluntarily and all provisions of the GST law applicable to a registered taxable person shall apply.

 

Q2. When is a person required to make an application for GST registration?

Every person who is required to be registered shall file an application within 30 days from the date on which he becomes liable to registration. For each state, the person has to take separate registration.

For Example: If Raj has taxable supplies from Haryana, Punjab, Delhi, Rajasthan, West Bengal, Tamil Nadu, he has to take separate registration for each state.

Q3. How do I start a Registration under GST?

The Goods and Services Tax (GST) Registration services at INSTA CA helps you to get your business registered and obtain your GSTIN.

INSTA CA experts will guide you on the applicability and compliances under GST for your business and get your business registered under GST.

Q4. What is the cost incurred to get a business registered under GST?

Our experts at Insta CA charge only Rs 795 to carry out the process of registration of Goods and Services Tax (GST).

Q5. What are the documents required for GST registration?

Here are the documents required to complete GST Registration:

Documents required for Sole Proprietorship / Individual 1)      PAN Card, Aadhar card and photograph of Sole Proprietorship / Individual

2)      Mobile no and email ID of individual

3)      Bank account details- a copy of cancelled cheque or bank statement

4)      Address proof of office: –

a)      Own office – Copy of electricity bill/landline bill/water bill/municipal khata copy/ property tax receipt

b)      Rented office – Rent agreement and No objection certificate (NOC) from the owner

Documents required for Partnership firm /Limited Liability Partnership (LLP) 1)      PAN card of Partnership firm/ Limited liability Partnership

2)      PAN card, Photograph and Aadhar card of all partners

3)      Mobile no and email ID of all partners

4)      Bank details- a copy of cancelled cheque or bank statement

5)      Address proof of office: –

a)      Own office – Copy of electricity bill/landline bill/water bill/municipal khata copy/ property tax receipt

b)      Rented office – Rent agreement and No objection certificate (NOC) from the owner

6)      In case of LLP-Registration Certificate of the LLP

7)      Proof of appointment of authorized signatory- letter of authorization.

Documents required for Private limited / Public limited / One-person company 1)      PAN card of the company

2)      PAN card, Photograph and Aadhar card of all Directors

3)       Mobile no and email ID of all directors

4)      Bank details- a copy of cancelled cheque or bank statement

5)      Address proof of office: –

a)      Own office – Copy of electricity bill/landline bill/water bill/municipal khata copy/ property tax receipt

b)      Rented office – Rent agreement and No objection certificate (NOC) from the owner

6)      Registration Certificate of the Company

7)      Proof of appointment of authorized signatory- letter of authorization. Copy of Board Resolution

Q6. Can I submit the application without DSC?

Yes, we can submit the application without DSC but in some cases DSC is mandatory.

For Sole Proprietor/ Individual/ Partnership Firm In this case application can be submitted with or without DSC
For Limited Liability Partnership/ Private Limited Company / Public Company DSC is mandatory for submit the application

Q7. Can Amendment be possible after submitting the Application?

Yes, we can file the application for amendment, Once the applicant is registered under GST, the need for amendments in registration may arise due to several factors such as a change in address, change in contact number, change in business details and so on. In order to amend any information post registration, the taxpayer needs to file an Application for Amendment of Registration.

Q8. Whether Cancellation of Registration Certificate is permissible?

Yes. Any Registration granted under the Act may be cancelled by the Proper Officer, The proper officer may, either on his own motion or on an application filed, in the prescribed manner, by the registered taxable person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed.

Q9. What is the penalty provision for not doing GST Registration?

All the individuals and entities who qualify under the eligibility criteria are mandated to go through GST Registration. Defaulters who fail to comply with the rules and do not pay the tax or make short payments (genuine errors) instead of full payment are liable to pay a penalty. The penalty for tax evasion by an offender will be 100% of the tax amount due. The amount to be paid as penalty for not registering under GST is 10% of the total tax amount due subject to a minimum of Rs. 10,000.

Q10. What is the Compliance after the GST Registration?

After the GST Registration, each assessee has to file the GST Returns as per the compliance. if you are registered under the regular scheme of the GST then you have to file the monthly basis returns for the same. Composition dealers have to file the quarterly basis with some conditions.

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