- +91-94636 40466
- info@lgassociates.org
Indirect Tax – GST Law – India
GST Registration & Compliance Services
GST registration is an important compliance requirement for businesses supplying taxable goods or services in India. We assist businesses in determining whether GST registration is mandatory or voluntary, selecting the appropriate registration structure, preparing documentation, filing the application and managing post-registration compliance.
What is GST Registration?
GST registration is the process through which a person liable to registration, or a person opting for voluntary registration, obtains a GSTIN under the applicable GST law.
A registered person can, subject to the applicable provisions:
- Issue GST tax invoices;
- Collect GST on taxable supplies;
- Claim eligible Input Tax Credit (ITC);
- File applicable GST returns;
- Apply for refunds and other GST benefits where eligible; and
- Comply with applicable GST reporting and record-keeping requirements.
GST registration is generally State/UT-specific, and the requirement depends on factors including aggregate turnover, nature and location of supplies, business activity and the compulsory-registration provisions under the GST law.
GST Registration Threshold
The general threshold depends on the nature of supplies and the State/UT in which the business operates.
Supply of Goods
For persons engaged exclusively in the supply of goods, the general threshold is ₹40 lakh in most States/UTs, subject to the applicable conditions and exclusions. A lower threshold applies in specified States/UTs.
Supply of Services
The general threshold for suppliers of services is ₹20 lakh in most States/UTs. The threshold is ₹10 lakh in Manipur, Mizoram, Nagaland and Tripura.
For Punjab, the general threshold is:
- ₹40 lakh for persons engaged exclusively in the supply of goods; and
- ₹20 lakh for suppliers of services,
subject to the applicable statutory conditions and exceptions.
Important: Turnover alone does not determine GST registration liability in every case. Certain persons are required to register under the compulsory-registration provisions, while specific exemptions may also apply.
Who Needs GST Registration?
GST registration may be mandatory where the applicable provisions are satisfied, including:
- Businesses whose aggregate turnover exceeds the applicable threshold;
- Persons falling within specified compulsory-registration categories;
- Certain persons making inter-State taxable supplies;
- E-commerce operators covered by the GST law;
- Persons liable to pay tax under specified reverse-charge provisions;
- Non-resident taxable persons, where applicable;
- Input Service Distributors;
- Persons required to deduct or collect tax under specified GST provisions; and
- Persons opting for voluntary registration.
The exact registration requirement should be assessed based on the business model, nature of supplies, State/UT, turnover and applicable exemptions.
Inter-State Supply and GST Registration
Inter-State supplies can trigger GST registration under the applicable provisions. However, it is not appropriate to state that every inter-State supplier is automatically required to register regardless of turnover.
The GST framework contains specific exemptions for certain categories of suppliers. For example, eligible suppliers of taxable services making inter-State supplies within the prescribed threshold may qualify for exemption subject to the conditions of the applicable notification.
Accordingly, GST registration should be assessed based on the specific nature of the supply and the applicable statutory provisions.
GST Registration for E-Commerce Sellers
E-commerce sellers should not be treated as universally liable for GST registration irrespective of turnover.
Eligible persons making intra-State supplies of goods through specified electronic commerce operators may qualify for exemption from mandatory registration under Notification No. 34/2023-Central Tax, subject to prescribed conditions and restrictions.
E-commerce operators themselves may have separate GST registration and TCS obligations under the GST law.
The applicable position should therefore be determined based on:
- Whether the person is selling goods or services;
- Whether supplies are intra-State or inter-State;
- The e-commerce platform being used;
- Turnover;
- Whether the seller is covered by the exemption notification; and
- Other applicable GST provisions.
Documents Required for GST Registration
The documents required depend on the constitution of the business and the nature of the premises.
Common documents include:
- PAN of the applicant/business;
- Aadhaar and identity details of the applicant/authorised signatory, where applicable;
- Certificate of Incorporation, Partnership Deed, LLP documents or other applicable constitution documents;
- Proof of Principal Place of Business;
- Rent Agreement/Lease Deed, where the premises are rented or leased;
- Ownership proof of the premises, where applicable;
- Photograph and authorised-signatory details;
- Bank account details/documentation where required;
- Authorisation Letter/Board Resolution/Partner Authorisation, where applicable.
The GST registration application should contain accurate and consistent information regarding the business, promoters, authorised signatory, place of business and nature of activities.
GST Registration Verification & Processing
GST registration applications are subject to document scrutiny and risk-based verification.
Under the CBIC’s current registration-processing instructions, complete applications that are not flagged for risk are generally to be processed within 7 working days. Applications requiring physical verification, including specified risk-flagged applications or cases where verification is otherwise required, are subject to the applicable physical-verification procedure and generally have a 30-day processing framework.
The officer may issue a clarification notice in FORM GST REG-03 where additional clarification or information is required.
Accordingly, the actual time for obtaining GST registration may vary depending on the application, verification requirements, documents and responses to departmental queries.
Our GST Registration Services
GST registration and compliance support
We provide end-to-end GST registration and compliance support, including:
- GST registration for regular taxpayers;
- Voluntary GST registration;
- GST registration under the Composition Scheme;
- GST registration for eligible e-commerce businesses;
- Registration for casual taxable persons;
- Registration for non-resident taxable persons;
- GST registration for multiple States/UTs;
- Additional Place of Business registration;
- Amendment of GST registration particulars;
- Change in authorised signatory;
- Change in business address;
- Addition/removal of business activities;
- GST registration cancellation;
- Revocation of cancellation;
- GST return filing;
- ITC reconciliation;
- GST refund applications;
- LUT and export-related GST compliance;
- GST notices and departmental proceedings.
GST Return Filing & Ongoing Compliance
GST registration creates continuing compliance obligations.
Depending on the taxpayer’s registration and filing frequency, applicable compliances may include:
- GSTR-1;
- GSTR-3B;
- GSTR-9, where applicable;
- GSTR-9C, where applicable;
- GSTR-2B-based ITC reconciliation;
- E-invoicing, where applicable;
- E-way bill compliance;
- GST payment and reconciliation;
- Annual return and reconciliation requirements.
The applicable returns and due dates depend on the taxpayer’s category, turnover, filing frequency and applicable notifications.
GSTR-2B & Input Tax Credit
GSTR-2B is an important statement for reconciling eligible Input Tax Credit based on information reported by suppliers, ISDs and other relevant sources.
However, ITC should not be claimed merely because an amount appears in GSTR-2B.
The taxpayer must independently satisfy the statutory conditions for claiming ITC and should identify and reverse ineligible or otherwise restricted credit wherever required.
We assist businesses with:
- Purchase-register reconciliation;
- GSTR-2B reconciliation;
- Vendor-level mismatch identification;
- ITC eligibility review;
- ITC reversal and re-availment tracking; and
- Monthly/quarterly GST reconciliation.
Annual GST Return – GSTR-9
The annual-return framework has been updated.
For FY 2024-25 onwards, registered persons having aggregate turnover of up to ₹2 crore in the financial year are exempt from filing GSTR-9, subject to the applicable notification.
For taxpayers required to file GSTR-9, the general statutory due date is 31 December following the end of the financial year, unless the Government extends the due date.
GSTR-9C – Reconciliation Statement
GSTR-9C is a self-certified reconciliation statement for taxpayers whose aggregate turnover exceeds ₹5 crore in the relevant financial year, subject to the applicable provisions and exclusions.
It should not be described simply as a “GST audit”.
GSTR-9C reconciles information reported in the annual return with the taxpayer’s financial records and contains the prescribed reconciliation and certification particulars.
GST Late Fees & Interest
Late fees and interest are separate statutory consequences.
For delayed filing of GSTR-3B, the applicable late fee depends on whether the return is a nil return or a return involving tax liability, and is subject to the statutory limits and applicable notifications.
Interest for delayed payment of tax is governed by Section 50 of the CGST Act and the applicable rules.
The exact amount of late fee or interest should therefore be calculated based on the relevant return period, tax liability, filing date and applicable statutory provisions.
E-Invoicing
E-invoicing is applicable to taxpayers crossing the prescribed aggregate-turnover threshold and falling within the notified categories.
The current general threshold for mandatory e-invoicing is ₹5 crore aggregate turnover, subject to the applicable exclusions and notifications.
E-invoicing requirements should be assessed separately from the basic GST registration threshold.
GST Registration Cancellation
GST registration may be cancelled voluntarily or by the proper officer in circumstances permitted under the GST law.
Cancellation may arise, among other circumstances, where:
- The business has discontinued;
- The constitution of the business has changed;
- The taxable person is no longer liable to remain registered;
- There has been non-compliance with prescribed GST requirements; or
- Other statutory grounds for cancellation are satisfied.
Where an officer-initiated cancellation is proposed, the taxpayer may be required to respond to a notice and explain why the registration should not be cancelled.
Revocation of GST Cancellation
Where a GST registration has been cancelled by the proper officer and the statutory conditions are satisfied, the taxpayer may apply for revocation of cancellation within the prescribed time and procedure.
The applicable process depends on the reason for cancellation and whether the taxpayer has complied with the conditions imposed by the GST authorities.
We assist with:
- Review of cancellation orders;
- Filing of revocation applications;
- Pending return compliance;
- Tax and interest reconciliation;
- Reply to departmental notices; and
- Follow-up with the GST authorities.
Consequences of Non-Registration
Where a person is legally required to register but fails to obtain GST registration, the GST authorities may take action under the applicable provisions of the CGST/SGST/IGST laws.
Depending on the facts, consequences may include:
- Recovery of tax;
- Interest;
- Statutory penalties;
- Restrictions on compliance activities; and
- Other proceedings permitted under law.
The applicable consequence depends on the nature of the default and the relevant statutory provision.
Why Choose Lal Ghai & Associates?
- Assistance in determining the correct GST registration requirement;
- Accurate preparation and filing of GST registration applications;
- Support with departmental clarifications and verification;
- GST registration amendment and cancellation assistance;
- End-to-end GST return and reconciliation support;
- ITC reconciliation and compliance review;
- GST notice and litigation support; and
- Integrated support for business, tax and corporate compliances.
Frequently Asked Questions
Need Help With GST Registration?
Share your business activity, State, approximate turnover, nature of supplies and whether you sell through e-commerce platforms.
We can assess the applicable GST registration requirement and documentation before filing.
Email: info@lgassociates.org | Offices in Ludhiana – Mohali – Gurgaon
Related Services at Lal Ghai & Associates
GST compliance works best alongside your broader regulatory framework. LGA also manages: