GST (Goods & Service Tax)

GST Registration

GST (Goods and Services Tax), a landmark tax reform in India, was officially launched at midnight on June 30 – July 1, 2017, in New Delhi. Designed to streamline the indirect tax system, GST replaced multiple taxes such as VAT, service tax, and sales tax by bringing them under a single unified structure.

This reform has significantly improved India’s indirect taxation by eliminating the cascading effect of multiple taxes and enabling a seamless flow of input tax credit (ITC) for businesses. GST has also simplified tax compliance and boosted transparency and efficiency in tax collection across the country.

Businesses that cross certain turnover thresholds or fall under specific categories are required to register for GST as per the law. At Click To Professionals, we make the GST registration process smooth and hassle-free for you.

An Analysis of GST Registration in India

Goods and Services Tax (GST) is a comprehensive, indirect tax system that is multi-stage and destination-based. It applies to the supply of goods and services across India. Businesses with an annual turnover exceeding ₹40 lakhs for goods and ₹20 lakhs for services are required to register for GST and pay taxes on taxable supplies. However, businesses below this threshold may opt for voluntary registration to avail benefits such as Input Tax Credit (ITC). For businesses operating in special category states, the threshold limits are reduced to ₹20 lakhs for goods and ₹10 lakhs for services.

Registering for GST offers businesses a legal identity and ensures compliance with tax laws. It becomes mandatory once a business crosses the prescribed turnover limit. The registration process involves key steps such as identifying the correct type of GST registration, understanding GST regulations (often supported by online learning resources), and submitting an application through the official GST portal.

Each registered business is assigned a GSTIN (Goods and Services Tax Identification Number), commonly referred to as a GST number. This 15-digit unique identifier consists of:

The first two digits: State code
The next ten digits: PAN of the entity
The thirteenth digit: Entity code
The fourteenth digit: Currently unused (reserved for future use)
The fifteenth digit: A check code for validation

To complete the GST registration process online, applicants must submit essential documents such as PAN, Aadhaar card, bank account details, and proof of business incorporation.

Typically, the GST registration process is completed within 2 to 6 working days. At Click To Professionals, our experts ensure a seamless and efficient registration experience, guiding you through every step with clarity and support.

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Types of GST Registration in India

The primary types of GST registered in India are as follows:

SGST (State Goods and Services Tax)

This applies to selling goods or services within the limits of a state.

UTGST (Union Territory Goods and Services Tax)

Goods and services sold in union territories such as Daman and Diu, Andaman and Nicobar Islands, Chandigarh, Lakshadweep, and Dadra and Nagar Haveli are subject to this tax. It is levied along with CGST.

IGST (Integrated Goods and Services Tax)

GST is applied to all transactions involving the supply of goods and services within a state. Such intra-state transactions attract both Central GST (CGST) and State GST (SGST). This ensures uniform taxation and fair revenue sharing between the central and state governments.

Documents Required for GST Registration

Businesses should submit some essential documents for GST registration in India and ensure obedience to the Goods and Services Act.
Here are some essential GST registration documents:

Aadhar card and PAN card
DSC (Digital Signature Certificate)
Address proof of business location
Bank details, account statement, or canceled cheque
Photograph (in JPEG format, max size 100 KB)

Aadhar card and PAN card of Karta
PAN card of HUF
Address proof of the main business location
Bank details
Photograph of the business owner (in JPEG format, max size 100 KB)

Aadhar card of the authorized signatory
PAN card of every partner (including authorized signatory and managing partner)
All partners’ address proofs (Voter Identity cards, driving license, passport, etc.)
Authorized signatory’s proof of appointment
Address proof of the main business location
Copy of partnership deed
Board resolution or registration certificate (in the case of LLP)
Bank details
Photographs of all authorized signatories and partners (in JPEG format, max size 100 KB)

COI (Certificate of Incorporation) provided by MCA
MoA and AoA
PAN card of the entity
Address proof and PAN card of all company directors
Adhar card and PAN card of the authorized signatory who must be an Indian, even in case of branch registration or international entities
Address proof of the main business location
Bank details
Board resolution hiring authorized signatory
Photographs of the authorized signatory and all directors (in JPEG format, max size 100 KB)
Any other proof of appointing authorized signatory (in PDF or JPEG format, max size 100 KB)

GST Registration Benefits

GST registration is an essential step towards uniform taxation in India. It provides several benefits to registered companies. If your business is registered under the GST Act 2017, it can reap the following advantages:

GST Registration Eligibility

GST registration has no pan-India eligibility. It is implemented for eligible businesses according to turnover limits stated under Section 22 of the Central Goods and Services Act 2017. However, this Act’s Section 24 makes it compulsory for some businesses to get GST registration regardless of their turnover limits. The categories are stated below:

Non-resident taxable individual (Businesses or people that are non-resident but involve in taxable supply within India)
Casual taxable individual (Persons who occasionally undertake taxable supplies)
Previously registered entities (Persons registered under the Pre-GST regime, such as VAT, Excise, Service Tax, etc.)
E-commerce suppliers (Individuals or companies that supply goods and services through an e-commerce platform)
Entities under reverse charge mechanism (Taxpayers under the reverse charge system)
All e-Commerce aggregators (Aggregators or operators of e-commerce platforms)

Online service providers (Individuals providing online data, retrieval services, and databases from a place outside India to an Indian resident other than a registered taxable individual)
Business entities (Businesses with a turnover above the threshold level of INR 40 lakh. The threshold is INR 20 lakh for special category states under GST)
Service providers (Individuals or entities with an annual turnover exceeding INR 20 lakh. The threshold limit is INR 10 lakh for special category states)
Supplier agents (Individuals who supply on behalf of the main supplier)
Input service distributors (Representatives or distributors of input services)

Penalties for Non GST Compliance

Intentional Tax Evasion
If a business entity or an individual purposefully avoids paying the due taxes, the government charges 100% of the evaded tax amount as penalty.

For underpayments or non-payment
If a taxpayer avoids to pay the required tax or underpays mistakenly, the government charges 10% of the outstanding tax amount.

Consequences for Not Registering for GST

According to the GST Act 2017, the failure to get GST registration in India imposes a direct penalty charge that is applicable in cases where the registration is submitted after the deadline. Let’s have a look at a few consequences for not registering for GST:

A taxable individual who avoids to get GST registration despite being needed to do so by the act needs to pay a penalty fee of INR 10,000 or the tax amount evaded or any short tax due, whichever is higher according to Section 122 of the CGST Act

If an individual doesn’t register for GST, INR 2 lakh is calculated

The penalty charges for not registering for GST is INR 10,000 or INR 2 lakh, whichever is greater

Why Choose Us?

Expert Guidance – Our team of GST professionals ensures accurate filing, timely compliance, and expert advice on complex GST matters.
Hassle-Free Process – From registration to return filing, we handle the entire process so you can focus on running your business.
Error-Free Filing – We follow a meticulous process to avoid penalties and ensure 100% compliance with GST laws.
Time & Cost Efficiency – Our streamlined approach saves you both time and money, ensuring maximum input tax credit benefits.

With our GST filing services, you gain peace of mind and the confidence to make informed decisions. Let us handle the numbers while you focus on achieving your goals.

Start your smooth journey now with Professionals!

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