Apply for GST Registration Online in India: Documents Required, Limit, Fees, Process, Penalty

Apply for GST Registration Online in India: Documents Required, Limit, Fees, Process, Penalty

Aug 03
Admin

GST Registration in India- Overview

GST, or Goods and Services Tax, revolutionized India's tax structure upon its introduction in 2016. It aimed to unify various indirect taxes, fostering a seamless tax regime across the nation. Levied on the sale of goods and services, GST replaced outdated taxes like sales tax, service tax, and VAT. This consolidation streamlined tax compliance, reduced the cascading effect of taxes, and facilitated the claiming of Input Tax Credit.

GST Registration Eligibility for Taxpayers

GST Registration does not have a pan-India eligibility. It is only applicable to eligible businesses as per turnover limits prescribed under Section 22 of the Central GST Act, 2017. However, section 24 of the Act makes it mandatory for certain businesses to obtain GST registration irrespective of their turnover limits. Each of these businesses are listed below as per their eligibility criterias.

Businesses eligible for GST Registration in India include:

Those dealing in merchandise with aggregate annual turnover exceeding Rs.40 Lakhs
Those providing services with aggregate annual turnover exceeding Rs.20 lakhs
Those operating in North Eastern and Hilly states with aggregate annual turnover exceeding Rs.10 lakhs
E-commerce operators/ aggregators
Businesses selling on e-commerce platforms
Casual Taxpayers
Business non-resident in India
Importers & Exporters
Taxpayers under GST Reverse Charge Mechanism
Taxpayers registered under the older tax regime
Businesses engaged in Inter-state supplies of goods & services
Service Providers providing information & online databases services (OIDAR

What Businesses are Exempted from GST Registration in India?

Section 23 of the CGST Act, 2017 exempts certain businesses completely from the requirement of obtaining GST Registration in India. The exemption is applicable despite these businesses exceeding the prescribed turnover limits. We have listed all such exemptions below.

Businesses whose turnover has not crossed the threshold limit required for mandatory registration under GST.
An agriculturalist who supplies agriculture produce out of cultivation of his own land.
Any other entity as notified by the Government.