Welcome to Compliance Adda - Let Us Help You Navigate Tax Season!

The Government of India introduced Goods & Services Tax on 1 July 2017 by subsuming previous various indirect taxes such as excise duty, service tax, Value Added Tax (etc.) GST is a destination-based tax, levied at each stage from the manufacturer to the consumer. GST is an indirect tax which is ultimately paid by the end consumer of such goods/services. 

1. Normal Taxpayer
2. Casual Taxable Person 
3. E-Commerce Registration
4. Input Service Distributor
5. Non-Resident Taxable Person Registration
6. Composition Scheme

• In case of service providers, aggregate turnover exceeds INR 20 Lakhs in a FY. This limit is INR 10 lakhs in case of special category states.
•  In case of goods suppliers, the aforesaid limit was increased to INR 40 lakhs by the Government of India vide notification number 10/2019-Central tax dated 7 March 2019.   Per se said notification, in order to avail benefit of such notification, need to satisfy below mentioned conditions: (a) Engaged in only supply of goods; (b) Not engaged in supply of ice cream, pan masala or tobacco; (c) Not engaged in making intra-State supplies in the States of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand; (d) Not taken voluntary registration under GST Act. If aforesaid conditions are not fulfilled by the supplier, the supplier needs to take registration once crossed INR 20 lakhs and INR 10 lakhs in case of special category states. 
• Person making Inter-state taxable supply.
• Casual taxable persons making taxable supply.
• Non-resident taxable persons making taxable supply.
• Input service distributors who distribute ITC to their branches or units.
• E-commerce operators that facilitate the supply of goods/services through their platform.
• Person supplying OIDAR services from a place outside India to a person in India, other than a registered person.
• Person supplying online money gaming from a place outside India to a person in India.

• Visit website gst.gov.in & create new account
• Go to services tab and start new registration
• Fill all the required details and Temporary reference number (TRN) will be issued. TRN is valid for 15 days only.
• With the help of TRN, start new GST registration as per the business and desired details asked by GST portal.
• Upload all the documents.
• Submit the new application registration form. 
• Do Aadhaar verification, if needed.
• GST system will do necessary internal verification from Income Tax and MCA data of all the data punched in application.
• Post successful completion, application reference number (ARN) will be generated.
• GST department verify all the data and documents submitted.
• GST department will issue show cause notice if they require clarification or additional documents.
• GST department will approve the application if they are satisfied with data and documents. If they are not satisfied, GST department will reject the application and taxpayer will have to apply new registration and start the above procedure again.  

• PAN card of the proprietor.
• Aadhar card of the proprietor.
• Photograph of the proprietor.
• Bank account details.
• If property is owned, Address proof of principal place of business (Property Tax receipt / Municipal Khata Copy / Electricity Bill along with Ownership Deed).
• If property is rented, Address proof of principal place of business (Property Tax receipt / Municipal Khata Copy / Electricity Bill along with rent / lease agreement and NOC).

• PAN card of all partners and authorized signatory.
• Copy of partnership deed.
• Photograph of all partners and authorized signatories.
• Address proof of partners (Passport, driving license, Voter’s identity card, Aadhar card, etc.).
• PAN and Aadhar card of authorized signatory.
• Proof of appointment of authorized signatory.
• In the case of LLP, registration certificate or Board resolution of LLP.
• If property is owned, Address proof of principal place of business (Property Tax receipt / Municipal Khata Copy / Electricity Bill along with Ownership Deed).
• If property is rented, Address proof of principal place of business (Property Tax receipt / Municipal Khata Copy / Electricity Bill along with rent / lease agreement and NOC).

• PAN card of HUF.
• PAN card and Aadhar card of Karta (head of the family).
• Photograph of the Karta.
• If property is owned, Address proof of principal place of business (Property Tax receipt / Municipal Khata Copy / Electricity Bill along with Ownership Deed).
• If property is rented, Address proof of principal place of business (Property Tax receipt / Municipal Khata Copy / Electricity Bill along with rent / lease agreement and NOC).

• PAN Card of company.
• Certificate of Incorporation of company.
• Memorandum/Articles of Association of company.
• Board Resolution for the appointment of authorised signatory to apply for GST registration.
• PAN and Aadhaar Card of the authorized signatory.
• PAN and Aadhaar Card of all Directors of company.
• Photograph of all directors and authorised signatory.
• If property is owned, Address proof of principal place of business (Property Tax receipt / Municipal Khata Copy / Electricity Bill along with Ownership Deed).
• If property is rented, Address proof of principal place of business (Property Tax receipt / Municipal Khata Copy / Electricity Bill along with rent / lease agreement and NOC).

Penalty for delaying or non-registration may be imposed of INR 10,000 or total amount of tax evaded, whichever is higher. 

1. Seamless Credit
2. Proof of Business Income and act as valid proof to take Business Loan.
3. Benefits of various Government schemes
4. Take your business wherever in India or Global
5. Sell goods on E-commerce websites.