Who should obtain GST Registration?
On the basis of the turnover limit
| A person dealing with the supply of | Turnover limit |
|---|---|
| Goods (other than special category States) | exceeds Rs.40 lakhs |
| Services (other than special category States) | exceeds Rs.20 lakhs |
| Goods or services in Special Category States | Exceeds Rs.10 lakhs |
Mandatory Registration irrespective of Turnover
- Persons making any inter-State taxable supply
- Casual taxable persons making taxable supply
- Persons who are required to pay tax under reverse charge
- Non-resident taxable persons making taxable supply
- Persons who are required to deduct tax under GST Act
- Agent of the registered person
- Input Service Distributor
- persons who supply goods or services or both through such electronic commerce operator
- Every electronic commerce operator
- Every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person
Documents required for GST Registration
- Pan of the Applicant
- Aadhar Card
- Identity and Address proof of Promoters/Director with Photographs
- Letter of authorization/ Board Resolution for Authorized Signatory
- Address proof of the place of business
- Bank Account statement/Cancelled cheque
- Proof of business registration or Incorporation certificate
- Digital Signature