Loading...

BUSINESS LOAN

GST Registration

GST Registration Online – An Overview

Launched on 1st July 2017, the Goods & Services Tax (GST) applies to all Indian service providers (including freelancers), traders, and manufacturers. GST has replaced multiple central taxes such as Service Tax, Excise Duty, CST, and state taxes like VAT, Luxury Tax, Entertainment Tax, and Octroi.

Taxpayers with an annual turnover of less than ₹1.5 crore can opt for the Composition Scheme, which allows them to pay GST at a fixed rate while avoiding complex compliance requirements.

GST is levied at every stage of the supply chain—from raw material procurement, manufacturing, wholesale, retail, to final consumption. If goods are produced in one state and consumed in another, the GST revenue goes to the consuming state.

Components of GST

  • Central Goods and Services Tax (CGST): Levied by the Central Government.
  • State Goods and Services Tax (SGST): Levied by the State Government on transactions within the same state.
  • Integrated Goods and Services Tax (IGST): Levied by the Central Government on inter-state transactions.

Documents Required for GST Registration

Proprietorship
  • PAN Card of Proprietor
  • Address Proof of Proprietor
Limited Liability Partnership (LLP)
  • PAN Card of LLP
  • LLP Agreement
  • Partners’ Names and Address Proof
Private Limited Company
  • Certificate of Incorporation
  • PAN Card of the Company
  • Articles of Association (AOA)
  • Memorandum of Association (MOA)
  • Board Resolution signed by Directors
  • Identity and Address Proof of Directors
  • Digital Signature (DSC)

Identity & Address Proofs

Accepted Identity Proof:

  • PAN Card
  • Aadhaar Card

Accepted Address Proof (Any One):

  • Passport
  • Voter ID Card
  • Aadhaar Card
  • Ration Card
  • Telephone Bill
  • Electricity Bill
  • Driving License
  • Bank Account Statement

Any one director’s address proof can be submitted for GST registration.