{"id":426,"date":"2023-01-10T12:48:08","date_gmt":"2023-01-10T12:48:08","guid":{"rendered":"https:\/\/blog.legaltax.in\/?p=426"},"modified":"2023-01-10T12:48:08","modified_gmt":"2023-01-10T12:48:08","slug":"how-to-file-gst-in-india-in-detail","status":"publish","type":"post","link":"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/","title":{"rendered":"How to file GST Return online in India"},"content":{"rendered":"\n<p><strong>&#8220;<em>File GST Return<\/em>&#8220;<\/strong><\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#About_GST_Goods_and_Services_Tax\" title=\"About GST (Goods and Services Tax)\">About GST (Goods and Services Tax)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#What_are_the_multiple_stages_for_the_Imposition_of_GST_Registration\" title=\"What are the multiple stages for the Imposition of GST Registration?\">What are the multiple stages for the Imposition of GST Registration?<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#In_a_nutshell_every_goods_and_services_go_through_multiple_stages_which_include\" title=\"In a nutshell, every goods and services go through multiple stages which include:\">In a nutshell, every goods and services go through multiple stages which include:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#GST_registration_is_required_in_the_following_cases\" title=\"GST registration is required in the following cases:\">GST registration is required in the following cases:<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#What_are_the_eligibility_criteria_for_GST_Registration\" title=\"What are the eligibility criteria for GST Registration?\">What are the eligibility criteria for GST Registration?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#What_are_the_modes_of_GST_in_India\" title=\"What are the modes of GST in India?\">What are the modes of GST in India?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#What_are_the_constituents_of_GST\" title=\"What are the constituents of GST?\">What are the constituents of GST?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#What_is_the_structure_of_five_slabs_under_GST\" title=\"What is the structure of five slabs under GST?\">What is the structure of five slabs under GST?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#What_are_the_documents_required_for_GST_Registration\" title=\"What are the documents required for GST Registration?\">What are the documents required for GST Registration?<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#Documents_Required_for_goods_and_services_tax_registration_GSTGSTN\" title=\"Documents Required for goods and services tax registration (GST\/GSTN):\">Documents Required for goods and services tax registration (GST\/GSTN):<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#For_Private_Limited_Company\" title=\"For Private Limited Company\">For Private Limited Company<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#For_Partnership_or_LLP_FIRM\" title=\"For Partnership or LLP FIRM\">For Partnership or LLP FIRM<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#For_Proprietorship_Firm\" title=\"For Proprietorship Firm\">For Proprietorship Firm<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#For_A_HUF\" title=\"For A HUF\">For A HUF<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#What_is_the_process_for_GST_Registration_in_India\" title=\"What is the process for GST Registration in India?\">What is the process for GST Registration in India?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#How_does_GST_Registration_help_us\" title=\"How does GST Registration help us?\">How does GST Registration help us?<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#Key_Benefits_of_GST_Registration\" title=\"Key Benefits of GST Registration\">Key Benefits of GST Registration<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#What_is_the_validity_of_the_GST_Registration_Certificate\" title=\"What is the validity of the GST Registration Certificate?\">What is the validity of the GST Registration Certificate?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#What_are_the_penalties_in_case_of_Non-Compliance_in_GST\" title=\"What are the penalties in case of Non-Compliance in GST?\">What are the penalties in case of Non-Compliance in GST?<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#In_case_of_delay_in_filing_GSTR\" title=\"In case of delay in filing GSTR\">In case of delay in filing GSTR<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#For_not_filing_GSTR\" title=\"For not filing GSTR\">For not filing GSTR<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#For_committing_a_fraud\" title=\"For committing a fraud\">For committing a fraud<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#For_helping_a_person_to_commit_fraud\" title=\"For helping a person to commit fraud\">For helping a person to commit fraud<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#For_charging_GST_rate_wrongfully\" title=\"For charging GST rate wrongfully\">For charging GST rate wrongfully<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#In_case_of_charging_a_higher_rate\" title=\"In case of charging a higher rate-\">In case of charging a higher rate-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#For_not_issuing_an_Invoice\" title=\"For not issuing an Invoice\">For not issuing an Invoice<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#Non-Registration_under_GST\" title=\"Non-Registration under GST\">Non-Registration under GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#In_case_of_issuing_an_incorrect_Invoice\" title=\"In case of issuing an incorrect Invoice\">In case of issuing an incorrect Invoice<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#How_the_applicant_will_get_the_GST_registration_certificate_online\" title=\"How the applicant will get the GST registration certificate online?\">How the applicant will get the GST registration certificate online?<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#Legal_tax_Procedure_for_GST_Registration\" title=\"Legal tax Procedure for GST Registration\">Legal tax Procedure for GST Registration<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#Why_Legal_Tax\" title=\"Why Legal Tax?\">Why Legal Tax?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/#More_Articles\" title=\"More Articles:\">More Articles:<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\" id=\"about-gst-goods-and-services-tax\"><span class=\"ez-toc-section\" id=\"About_GST_Goods_and_Services_Tax\"><\/span>About GST (Goods and Services Tax)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The <strong><a href=\"https:\/\/legaltax.in\/gst-registration.php\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/legaltax.in\/gst-registration.php\" rel=\"noreferrer noopener\">Goods and Service Tax<\/a><\/strong> is the biggest indirect <a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/\" data-type=\"URL\" data-id=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>tax<\/strong><\/a> reform which blends all the other taxes into one single tax structure. Under the GST Regime, goods and services are now taxed under a single law Goods and Services Tax Laws. The taxes are levied at a single rate. <\/p>\n\n\n\n<p>The collection is then bifurcated between both the Central and State Governments in name of <strong><a href=\"https:\/\/groww.in\/p\/tax\/cgst#:~:text=CGST%20stands%20for%20Central%20Goods,Intrastate%20means%20within%20one%20state.\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/groww.in\/p\/tax\/cgst#:~:text=CGST%20stands%20for%20Central%20Goods,Intrastate%20means%20within%20one%20state.\" rel=\"noreferrer noopener\">CGST<\/a><\/strong> and <strong><a href=\"https:\/\/gstcouncil.gov.in\/sgst-act\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/gstcouncil.gov.in\/sgst-act\" rel=\"noreferrer noopener\">SGST<\/a><\/strong> or <strong><a href=\"https:\/\/www.cbic.gov.in\/htdocs-cbec\/gst\/51_GST_Flyer_Chapter21.pdf\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/www.cbic.gov.in\/htdocs-cbec\/gst\/51_GST_Flyer_Chapter21.pdf\" rel=\"noreferrer noopener\">IGST<\/a><\/strong>. The Indian government enacted the Goods and Services Tax Act on 29th March 2017, and it came into force on 1 July 2017. The Goods and Services Tax <strong>(<a href=\"https:\/\/www.gst.gov.in\/\" data-type=\"URL\" data-id=\"https:\/\/www.gst.gov.in\/\" target=\"_blank\" rel=\"noreferrer noopener\">GST<\/a>) <\/strong>is a multi-stage indirect tax that applies throughout the country.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" src=\"https:\/\/lh4.googleusercontent.com\/FXL7qt5hsxs1yXX9xcISU8Nyr6FJCQEOQo0dUjRuPDgL_JCJGWPKBAdvTgb-RxCcHZT2MWYJBklgzHxdowJdqNLlXXHqyemQ31Fn4xzyMO3d3XAuTlDbNmezYpJ75oNJk1MizzuBCxj8gZGTqg\" alt=\"\"\/><figcaption class=\"wp-element-caption\"><strong><em><code>gst.gov.in<\/code><\/em><\/strong><\/figcaption><\/figure>\n\n\n\n<p><strong>GST<\/strong> is levied on both goods and services. It is an indirect tax that has essentially superseded several other indirect taxes in India, such as <strong>VAT<\/strong>, <strong>service tax<\/strong>, and <strong>excise duty<\/strong>. Since its inception, it has allowed for efficient tax collection and eliminated double taxation. <\/p>\n\n\n\n<p>There are also several other advantages to registering for <strong>GST<\/strong>, including fewer compliances, more efficiency, a composition plan for small enterprises, and so on and so forth. With a view to abolishing several other indirect taxes and creating a single taxation system, <strong>GST <\/strong>was introduced in India. Also, <strong>GST <\/strong>helps in the ease of collection and enhances the efficiency of the process.<\/p>\n\n\n\n<p><a href=\"https:\/\/legaltax.in\/gst-registration.php\" data-type=\"URL\" data-id=\"https:\/\/legaltax.in\/gst-registration.php\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>GST Registration<\/strong><\/a> is required for businesses whose turnover gets over <strong>Rs. 40 Lakh<\/strong> for the sale of goods <strong>(Rs. 20 Lakh for North Eastern- All hilly states for the sale of goods).<\/strong> There has been no change in the threshold limits for service providers. Persons providing service need to register if their aggregate turnover exceeds <strong>Rs. 20 lahks<\/strong> (for normal category states) and <strong>Rs. 10 Lakh<\/strong> (for special category states).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"what-are-the-multiple-stages-for-the-imposition-of-gst-registration\"><span class=\"ez-toc-section\" id=\"What_are_the_multiple_stages_for_the_Imposition_of_GST_Registration\"><\/span>What are the multiple stages for the Imposition of GST Registration?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong><a href=\"https:\/\/legaltax.in\/gst-registration.php\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/legaltax.in\/gst-registration.php\" rel=\"noreferrer noopener\">GST registration<\/a><\/strong> is mandatory and if the entity or an individual carries on business without getting the <strong>GST Registration<\/strong>, it will be treated as an offense under <strong>GST Act<\/strong> and heavy penalties will be levied.<\/p>\n\n\n\n<p>GST Registration is an online process and GST is imposed at every step of the supply network to set off all the available tax benefits.<\/p>\n\n\n\n<p>Every product goes through multiple stages which include the purchase of basic materials, manufacturing, whole selling, and retailing products, and then the final sale to the consumer for consumption\/usage. In a nutshell, <strong>GST <\/strong>will be levied on all of these three stages:<\/p>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"in-a-nutshell-every-goods-and-services-go-through-multiple-stages-which-include\"><span class=\"ez-toc-section\" id=\"In_a_nutshell_every_goods_and_services_go_through_multiple_stages_which_include\"><\/span>In a nutshell, every goods and services go through multiple stages which include:<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p><strong>a)<\/strong>&nbsp;&nbsp;&nbsp;Purchase and manufacturing of basic materials,<\/p>\n\n\n\n<p><strong>b)&nbsp; <\/strong>&nbsp; &nbsp; Wholesaling and retailing the goods &amp;<\/p>\n\n\n\n<p><strong>c)&nbsp; <\/strong>&nbsp; &nbsp; Final sale to the consumer for consumption.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"gst-registration-is-required-in-the-following-cases\"><span class=\"ez-toc-section\" id=\"GST_registration_is_required_in_the_following_cases\"><\/span>GST registration is required in the following cases:<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>\u00b7 &nbsp; &nbsp; Threshold limit of aggregate turnover exceeds<\/p>\n\n\n\n<p>\u00b7 &nbsp; &nbsp; In case of certain businesses, Compulsory Registration is required.<\/p>\n\n\n\n<p>\u00b7&nbsp; &nbsp; &nbsp; Voluntary registration.<\/p>\n\n\n\n<p class=\"has-base-background-color has-background\">The <strong><a href=\"https:\/\/www.gst.gov.in\/\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/www.gst.gov.in\/\" rel=\"noreferrer noopener\">GST<\/a> <\/strong>is the final price of all the goods\/services before their purchase that eliminates all the indirect taxes that have been obligatory by the <strong>central government and the state government beforehand in India<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"what-are-the-eligibility-criteria-for-gst-registration\"><span class=\"ez-toc-section\" id=\"What_are_the_eligibility_criteria_for_GST_Registration\"><\/span>What are the eligibility criteria for GST Registration?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The below-mentioned person\/entities are required to get registered under GST:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Any business entity whose aggregate turnover in a financial year exceeds Rs. 40 Lakh (Rs 20 lakh for special category states in GST)<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Note: <\/strong>The clause does not apply if the entity is only dealing in supply of goods\/services which are exempt under GST.<\/p>\n<\/blockquote>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Every entity that is registered under an earlier law of taxation (i.e. Excise, VAT, Service Tax, etc.) needs to get registered under Goods and Service Tax.<\/li>\n\n\n\n<li>Any entity or supplier dealing in inter-state supply of goods.<\/li>\n\n\n\n<li>Casual taxable person.<\/li>\n\n\n\n<li>A taxpayer under the reverse charge mechanism.<\/li>\n\n\n\n<li>Input service distributor and its agent<\/li>\n\n\n\n<li>E-commerce operator or aggregator<\/li>\n\n\n\n<li>Non-resident taxable person<\/li>\n\n\n\n<li>Agents of a supplier<\/li>\n\n\n\n<li>A person who supplies through an E-commerce aggregator<\/li>\n\n\n\n<li>Entities who are providing online information, acquiring databases, or retrieval services from a place located outside India to a person in India, other than a registered taxable person.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"what-are-the-modes-of-gst-in-india\"><span class=\"ez-toc-section\" id=\"What_are_the_modes_of_GST_in_India\"><\/span>What are the modes of GST in India?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>For <a href=\"https:\/\/www.vskills.in\/certification\/tutorial\/gst-administration-goods-services-tax\/\" data-type=\"URL\" data-id=\"https:\/\/www.vskills.in\/certification\/tutorial\/gst-administration-goods-services-tax\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>GST administration<\/strong><\/a>, a model was designed where the government (Central and State) have powers to impose and collect taxes through their respective legislations. The Modes of GST are given below:-<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Central GST: <a href=\"https:\/\/groww.in\/p\/tax\/cgst\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/groww.in\/p\/tax\/cgst\" rel=\"noreferrer noopener\">CGST<\/a><\/strong> is the tax imposed on the Intra State supplies of goods and services by the Central Government. When the place of the seller and the buyer is in the same state it is termed as an Intra-state supply of goods or services. Here, a seller has to collect both CGST and SGST in which CGST remains with the Central government while the SGST is collected by the State government.<\/li>\n\n\n\n<li><strong>State GST: <a href=\"https:\/\/gstcouncil.gov.in\/sgst-act\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/gstcouncil.gov.in\/sgst-act\" rel=\"noreferrer noopener\">SGST<\/a><\/strong> is the tax levied on the Intra State supplies of goods and services by the State Government.<\/li>\n\n\n\n<li><strong>Integrated GST: <\/strong>Integrated GST is governed by the <strong><a href=\"https:\/\/www.cbic.gov.in\/htdocs-cbec\/gst\/igst-act.pdf\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/www.cbic.gov.in\/htdocs-cbec\/gst\/igst-act.pdf\" rel=\"noreferrer noopener\">IGST Act<\/a><\/strong>, where the seller has to collect IGST from the buyer, and the tax collected will be divided between the Central and State Governments.<\/li>\n\n\n\n<li><strong>Union Territory GST: <a href=\"https:\/\/www.mastersindia.co\/blog\/utgst-full-form-meaning-and-applicability\/\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/www.mastersindia.co\/blog\/utgst-full-form-meaning-and-applicability\/\" rel=\"noreferrer noopener\">Union Territory GST<\/a><\/strong> is applicable when any goods and services are used in the Union territories (UTs) of India and the revenue is collected by the government of the union territory.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"what-are-the-constituents-of-gst\"><span class=\"ez-toc-section\" id=\"What_are_the_constituents_of_GST\"><\/span>What are the constituents of GST?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Registration Number<\/li>\n\n\n\n<li>Legal Name and Constitution of business<\/li>\n\n\n\n<li>Trade Name<\/li>\n\n\n\n<li>Period of validity<\/li>\n\n\n\n<li>Types of taxpayer<\/li>\n\n\n\n<li>Date of Liability<\/li>\n\n\n\n<li>Signature of the applicant<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"what-is-the-structure-of-five-slabs-under-gst\"><span class=\"ez-toc-section\" id=\"What_is_the_structure_of_five_slabs_under_GST\"><\/span>What is the structure of five slabs under GST?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong><a href=\"https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_(India)\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_(India)\" rel=\"noreferrer noopener\">GST regimes<\/a><\/strong> were made by considering all the layman and inflation rates in mind. To make it simpler and easier, the <strong><a href=\"https:\/\/www.zoho.com\/books\/gst-articles\/4-tier-tax-structure.html\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/www.zoho.com\/books\/gst-articles\/4-tier-tax-structure.html\" rel=\"noreferrer noopener\">GST was structured following the four tiers structure<\/a><\/strong>. These four zones are given below, which are as follows-<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Zero Rates: <\/strong>Zero rate tax means the &#8211; nil tax is to be applied on the goods and\/or services.<\/li>\n\n\n\n<li><strong>Lower Rate: <\/strong>Lower tax rate determines the 5% tax rate which is applied to the CPI (Consumer Price Index) basket &amp; mass consumption.<\/li>\n\n\n\n<li><strong>Standard Rate: <\/strong>Standard rate includes 12% &amp; 18% of the tax rates.<\/li>\n\n\n\n<li><strong>Higher Rates: <\/strong>Higher rates tax includes 28% of the tax rate under GST Regulation.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"what-are-the-documents-required-for-gst-registration\"><span class=\"ez-toc-section\" id=\"What_are_the_documents_required_for_GST_Registration\"><\/span>What are the documents required for GST Registration?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>\u00b7<\/strong>PAN Card of the Business<\/p>\n\n\n\n<p><strong>\u00b7<\/strong>Identity proof of the owner\/directors\/partners<\/p>\n\n\n\n<p><strong>\u00b7<\/strong>Passport size photographs of the owner\/directors\/partners<\/p>\n\n\n\n<p><strong>\u00b7<\/strong>Proof of address of the owner\/directors\/partners<\/p>\n\n\n\n<p><strong>\u00b7<\/strong>Proof of business address<\/p>\n\n\n\n<p><strong>\u00b7<\/strong>Copy of partnership deed\/ incorporation certificate<\/p>\n\n\n\n<p><strong>\u00b7<\/strong>Bank account details<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"documents-required-for-goods-and-services-tax-registration-gst-gstn\"><span class=\"ez-toc-section\" id=\"Documents_Required_for_goods_and_services_tax_registration_GSTGSTN\"><\/span>Documents Required for goods and services tax registration (GST\/GSTN):<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"strong-for-a-href-https-legaltax-in-company-incorporation-php-target-blank-data-type-url-data-id-https-legaltax-in-company-incorporation-php-rel-noreferrer-noopener-private-limited-company-a-strong\"><span class=\"ez-toc-section\" id=\"For_Private_Limited_Company\"><\/span><strong>For <a href=\"https:\/\/legaltax.in\/company-incorporation.php\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/legaltax.in\/company-incorporation.php\" rel=\"noreferrer noopener\">Private Limited Company<\/a><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Director\u2019s PAN Card- All Directors<\/li>\n\n\n\n<li>Director\u2019s Aadhar Card<\/li>\n\n\n\n<li>Soft copy of Photograph<\/li>\n\n\n\n<li>Board resolution for Authorising any Director<\/li>\n\n\n\n<li>PAN Card of Company<\/li>\n\n\n\n<li>List of Sale &amp; Purchase Items<\/li>\n\n\n\n<li>Cancel Cheque<\/li>\n\n\n\n<li>Certificate of Incorporation<\/li>\n\n\n\n<li>Rent Agreement<\/li>\n\n\n\n<li>Address Proof of Shop\/Branch\/Godown\/Store: Anyone of the following (should not be older than 2 months)<\/li>\n<\/ol>\n\n\n\n<p><strong>i)<\/strong>Electricity Bill<\/p>\n\n\n\n<p><strong>ii)<\/strong>Water Tax<\/p>\n\n\n\n<p><strong>iii)<\/strong>Municipal Tax\/House Tax Bill<\/p>\n\n\n\n<p><strong>\u00b7<\/strong>Digital Signature Certificate (DSC) of at least one director<\/p>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"strong-for-a-href-https-legaltax-in-partnership-firm-php-target-blank-data-type-url-data-id-https-legaltax-in-partnership-firm-php-rel-noreferrer-noopener-partnership-a-or-a-href-https-legaltax-in-llp-registration-php-target-blank-data-type-url-data-id-https-legaltax-in-llp-registration-php-rel-noreferrer-noopener-llp-firm-a-strong\"><span class=\"ez-toc-section\" id=\"For_Partnership_or_LLP_FIRM\"><\/span><strong>For <a href=\"https:\/\/legaltax.in\/partnership-firm.php\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/legaltax.in\/partnership-firm.php\" rel=\"noreferrer noopener\">Partnership <\/a>or <a href=\"https:\/\/legaltax.in\/llp-registration.php\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/legaltax.in\/llp-registration.php\" rel=\"noreferrer noopener\">LLP FIRM<\/a><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>Partner\u2019s PAN Card \u2013All Partners<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Partner\u2019s Aadhar Card<\/li>\n\n\n\n<li>Soft copy of Photograph<\/li>\n\n\n\n<li>Resolution for Authorising any Partner<\/li>\n\n\n\n<li>PAN Card of Company<\/li>\n\n\n\n<li>List of Sale and Purchase items.<\/li>\n\n\n\n<li>Cancel Cheque<\/li>\n\n\n\n<li>Partnership Deed\/COL of LLP<\/li>\n\n\n\n<li>Rent Agreement<\/li>\n\n\n\n<li>Address Proof of Shop\/Branch\/Godown\/Store: Anyone of the following (should not be older than 2 months)<\/li>\n<\/ol>\n\n\n\n<p><strong>i)<\/strong>Electricity Bill<\/p>\n\n\n\n<p><strong>ii)<\/strong>Water Tax<\/p>\n\n\n\n<p><strong>iii)<\/strong>Municipal Tax\/House Tax Bill<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Digital Signature Certificate (DSC) of at least one partner in case of LLP<\/li>\n<\/ol>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"strong-for-a-href-https-legaltax-in-proprietorship-registration-php-data-type-url-data-id-https-legaltax-in-proprietorship-registration-php-target-blank-rel-noreferrer-noopener-proprietorship-firm-a-strong\"><span class=\"ez-toc-section\" id=\"For_Proprietorship_Firm\"><\/span><strong>For <a href=\"https:\/\/legaltax.in\/proprietorship-registration.php\" data-type=\"URL\" data-id=\"https:\/\/legaltax.in\/proprietorship-registration.php\" target=\"_blank\" rel=\"noreferrer noopener\">Proprietorship Firm<\/a><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>Following documents of the sole proprietor:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>PAN Card<\/li>\n\n\n\n<li>Aadhar Card<\/li>\n\n\n\n<li>Soft copy of Photograph<\/li>\n\n\n\n<li>List of Sale &amp; Purchase items<\/li>\n\n\n\n<li>Cancel Cheque<\/li>\n\n\n\n<li>Rent Agreement in case of rented property or NOC if owned by relatives<\/li>\n\n\n\n<li>Address Proof of Shop\/Branch\/Godown\/Store: Anyone of the following (should not be older than 2 months)<\/li>\n<\/ol>\n\n\n\n<p><strong>i)<\/strong>Electricity Bill<\/p>\n\n\n\n<p><strong>ii)<\/strong>Water Tax<\/p>\n\n\n\n<p><strong>iii)<\/strong>Municipal Tax\/House Tax Bill<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Digital Signature Certificate (DSC) of at least one partner in case of LLP.<\/li>\n<\/ol>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"strong-for-a-huf-strong\"><span class=\"ez-toc-section\" id=\"For_A_HUF\"><\/span><strong>For A HUF<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<ol class=\"wp-block-list\">\n<li>PAN Card of HUF and the Passport size Photograph of the Karta.&nbsp;<\/li>\n\n\n\n<li>Id and Address Proof of Karta and Address proof of the place of business.<\/li>\n\n\n\n<li>Bank Account Details<\/li>\n<\/ol>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh4.googleusercontent.com\/xX5RJ31QImjNKDo5084by_dIlx4GySdXbKSqQSPgrHCklyjf-vMOepcilkAONPAiDD6-JQBCSPng1NZN1r2mua_nq6DBY97SWTo4kx_FeDYy_t-4cXORnWYw-EqhI7TQbPuBeh2IjCwgEtAqEA\" alt=\"\"\/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"what-is-the-process-for-gst-registration-in-india\"><span class=\"ez-toc-section\" id=\"What_is_the_process_for_GST_Registration_in_India\"><\/span>What is the process for GST Registration in India?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>To successfully finish the <strong><a href=\"https:\/\/www.indiafilings.com\/learn\/gst-registration-procedure\/\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/www.indiafilings.com\/learn\/gst-registration-procedure\/\" rel=\"noreferrer noopener\">GST registration process every taxpayer must follow<\/a><\/strong> the requisite process. The procedure for <strong>GST registration<\/strong> is mentioned below:<\/p>\n\n\n\n<p><strong>STEP 1: <\/strong>The very first step of GST registration is to fill out the online application, and for the same, the taxpayer shall visit the GST portal <strong><a href=\"http:\/\/www.gst.gov.in\/\">www.GST.Gov.in<\/a> <\/strong>also the taxpayer (applicant) needs to create a username and password in the portal.<\/p>\n\n\n\n<p><strong>STEP 2: <\/strong>The Applicant needs to click the link on the GST portal and click on to \u201cNew User Login\u201d. By clicking on \u201cNew User Login\u201d accept the window on the displayed declaration form and press \u2018Continue\u2019 to register yourself for GST registration.<\/p>\n\n\n\n<p><strong>STEP 3: <\/strong>The applicant is required to select \u2018New Registration\u2019 and Login to start the GST registration procedure.<\/p>\n\n\n\n<p><strong>STEP 4: <\/strong>The applicant shall fill in the required details asked on the GST portal:<\/p>\n\n\n\n<p><strong>\u00b7<\/strong>Select \u2018Taxpayer\u2019 under the drop-down menu.<\/p>\n\n\n\n<p><strong>\u00b7<\/strong>Select the respective state and district.<\/p>\n\n\n\n<p><strong>\u00b7<\/strong>Enter the details of the business (Name and PAN Card).<\/p>\n\n\n\n<p><strong>\u00b7<\/strong>Provide the email ID and mobile number (that must be active as OTPs will be sent on the details in the respective boxes.<\/p>\n\n\n\n<p>\u00b7Enter the \u2018Captcha\u2019 shown on the screen and click on \u201cProceed\u201d.<\/p>\n\n\n\n<p><strong>STEP 5: <\/strong>The next step after filing the required details is to enter the OTP sent to your email ID and mobile number in the respective boxes.<\/p>\n\n\n\n<p><strong>STEP 6: <\/strong>Click on the \u201cProceed\u201d button once the details have been entered.<\/p>\n\n\n\n<p><strong>STEP 7: <\/strong>An applicant will receive the Temporary Reference Number (TRN) on the screen. Save the (TRN) for further processing.<\/p>\n\n\n\n<p><strong>Note: TRN is used to open PART-B in GST registration and to log in to the GST registration application.<\/strong><\/p>\n\n\n\n<p><strong>STEP 8: <\/strong>After receiving the TRN, an applicant is required to open the GST portal again and click on \u2018Register\u2019 under the \u2018Taxpayers\u2019 menu.<\/p>\n\n\n\n<p><strong>STEP 9: <\/strong>Select the \u2018Temporary Reference Number (TRN).<\/p>\n\n\n\n<p><strong>STEP 10: <\/strong>Enter the TRN selected and the captcha details.<\/p>\n\n\n\n<p><strong>STEP 11: <\/strong>Once the captcha details are entered click on the \u2018Proceed\u2019 button.<\/p>\n\n\n\n<p><strong>STEP 12: <\/strong>An applicant will receive an OTP on the email ID and the registered mobile number. Click on the \u2018Proceed\u2019 button by entering the OPT received.<\/p>\n\n\n\n<p><strong>STEP 13: <\/strong>The status of your application will be displayed on the next page. Click on the edit icon, mentioned on the right side of the page.<\/p>\n\n\n\n<p><strong>STEP 14: <\/strong>On the next page there will be various sections, where all relevant details are required to be filed along with the necessary documents.<\/p>\n\n\n\n<p><strong>STEP 15: <\/strong>Before submitting the application, click on the \u2018Verification\u2019 page and check the declaration. The below-mentioned methods can be used for submitting the application:<\/p>\n\n\n\n<p><strong>\u00b7<\/strong>Electronic Verification Code (EVC)<\/p>\n\n\n\n<p><strong>\u00b7<\/strong>By the e-signed method.<\/p>\n\n\n\n<p><strong>\u00b7<\/strong>In case the applicant is a company, the application must be submitted by using the Digital Signature Certificate (DSC)<\/p>\n\n\n\n<p><strong>STEP 16: <\/strong>Once the process is completed, a successful completion message will be shown on the screen. The ARN will be sent on the mobile and email ID registered by the GST Applicant.<\/p>\n\n\n\n<p><strong>STEP 17:&nbsp; <\/strong>Check the status of the ARN on the GST portal.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"how-does-gst-registration-help-us\"><span class=\"ez-toc-section\" id=\"How_does_GST_Registration_help_us\"><\/span>How does GST Registration help us?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>GST registration<\/strong> not only helps you in getting your business recognized as a legal registrant but also opens a number of opportunities for your business. <strong><a href=\"https:\/\/blog.saginfotech.com\/top-gst-benefits-startups-small-businesses\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/blog.saginfotech.com\/top-gst-benefits-startups-small-businesses\" rel=\"noreferrer noopener\">Benefits to GST-registered businesses<\/a><\/strong> at glance are as follows: &#8211;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Become more competitive \u2013 <\/strong>You will be more competitive in comparison to your unregistered competitors since you will carry valid tax registration.<\/li>\n\n\n\n<li><strong>Expand your business Online \u2013 <\/strong>You cannot sell products or services on e-commerce platforms without GST registration. If you&#8217;re planning to give a blow on e-commerce platforms like Flipkart, Amazon, Paytm, Shopify, or through your own website, you must need a GSTIN.<\/li>\n\n\n\n<li><strong>Can take input tax credit \u2013 <\/strong>Only Registered GST holders can avail of input of GST tax paid on their purchases and save the cost.<\/li>\n\n\n\n<li><strong>Can sell all over India without any restrictions \u2013 <\/strong>Without having GSTIN you cannot trade inter-state. This is possible only if you registered your business under GST.<\/li>\n\n\n\n<li><strong>Apply Government Tenders \u2013 <\/strong>Various government tenders require GSTIN to apply tender. If you don\u2019t have one, you may miss the business opportunity.<\/li>\n\n\n\n<li><strong>Open Current Bank Account \u2013 <\/strong>Especially, in the case of sole proprietor business Banks &amp; Financial Institution does not open a current bank account in the name of a business trade name unless you carry any government proof in the name of your business. A GST registration certificate can help you to open a current bank account.<\/li>\n\n\n\n<li><strong>Dealing with MNCs \u2013 <\/strong>Generally, MNCs are not comfortable dealing with small business entities until they carry valid tax registration proof.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"key-benefits-of-gst-registration\"><span class=\"ez-toc-section\" id=\"Key_Benefits_of_GST_Registration\"><\/span>Key Benefits of GST Registration<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Prior to 2017, start-up firms had to follow both service tax and VAT regulations. Start-ups that previously paid service tax and VAT separately can now file for both under the GST regime.&nbsp;<\/li>\n\n\n\n<li>With a single rate, GST registration makes invoicing easier.<\/li>\n\n\n\n<li>Start-ups will be able to spend less time on tax compliance once they have registered for GST.&nbsp;<\/li>\n\n\n\n<li>GST has resulted in fewer border inspections, which has significantly cut transit time, this means that the transfer of commodities across state lines is now more convenient, ultimately lowering transportation and logistical expenses.&nbsp;<\/li>\n\n\n\n<li>Another significant benefit of GST registration for start-ups is that new businesses would not have to comply with different tax regulations in different states when conducting business across state lines.<\/li>\n\n\n\n<li>GST-registered tax-payers can legally collect tax from their customers and carry forward the credit of the paid taxes to their customers or suppliers.<\/li>\n\n\n\n<li>Simplifies Taxation Services: GST has combined a number of indirect taxes under one umbrella and integrated the Indian market.<\/li>\n\n\n\n<li>Reduction In Costs Of Products &amp; Services: With the introduction of GST, the cascading effect of a series of VATs and taxes has been erased which has resulted in the reduction of the cost of goods and services.<\/li>\n\n\n\n<li><strong>Helps In Avoiding Lengthy Taxation Services: GST Registration helps <\/strong>small businesses in avoiding <strong>lengthy taxation services. As <\/strong>service providers with a turnover of fewer than 20 lakhs and goods providers with a turnover of fewer<strong> than 40 lakhs are exempt from paying the GST.<\/strong><\/li>\n\n\n\n<li><strong>Aimed At Reducing Corruption And Sales Without Receipts: GST was introduced with an aim of reducing corruption and sales without receipts. Also, it helps in reducing the need for small companies to comply with various indirect taxes.<\/strong><\/li>\n\n\n\n<li>Uniformity In Taxation Process: GST Registration brings uniformity to the taxation procedure and allows centralized registration. This helps businesses to file <strong>tax returns every quarter through an online process.<\/strong><\/li>\n\n\n\n<li><strong>Minimizing Tax Evasion: With the introduction of GST, tax evasion is minimized to a great extent.<\/strong><\/li>\n\n\n\n<li>Higher Threshold For Registration: Earlier, in the VAT system, any business with a turnover of more than Rs 5 lakh was liable to pay VAT in India. In addition, service tax was exempted for service providers with a turnover of less than Rs 10 lakh. Under the GST regime, on the other hand, this threshold has been increased to Rs 20 lakh, which exempts a lot of small traders and service providers.<\/li>\n\n\n\n<li><strong>Composition Scheme For Small Businesses: Under GST, small businesses with<\/strong> a turnover of Rs 20 to 75 lakh can benefit as it gives the<strong> option to lower taxes by using the Composition scheme. This move has brought down the tax and compliance burden on many small businesses.<\/strong><\/li>\n\n\n\n<li>Simple And Easy Online Procedure: The complete process of GST (from registration to filing returns) is done online, and it is super simple. This has been advantageous for start-ups mainly, as they do not have to run from pillar to pillar to get diverse registrations such as VAT, excise, &amp; service tax.<\/li>\n\n\n\n<li>Compliances Are Lesser In Number: Previously, there was VAT &amp; service tax, each of which had its own returns &amp; compliances. Under GST, on the other hand, there is just one, unified return to be filed.<\/li>\n\n\n\n<li>Regulations of Unorganised Sector: In the pre-GST era, it was often observed that certain industries in India like building construction and textile were largely unorganized and unregulated. Under GST, however, there are provisions for online compliances and payments, and for availing input credit only when the supplier has accepted the amount. This has brought accountability and regulation to these industries.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh4.googleusercontent.com\/6BizEQP4izOUgVC-fqQnr2AFHJcaALbHy5K46dzQvUGJ85X4hqx_CVRJrabEionJDViy7jhpjok5LEfQQMcZhZJiJ8C_HN6OOXpc0ZCi6ufx2ERbYIaDzzLrYXB4evQhd0wrb9mGxO705MjfFA\" alt=\"GST registration\"\/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"what-is-the-validity-of-the-gst-registration-certificate\"><span class=\"ez-toc-section\" id=\"What_is_the_validity_of_the_GST_Registration_Certificate\"><\/span>What is the validity of the GST Registration Certificate?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The validity of any <strong><a href=\"https:\/\/reg.gst.gov.in\/registration\/\" data-type=\"URL\" data-id=\"https:\/\/reg.gst.gov.in\/registration\/\" target=\"_blank\" rel=\"noreferrer noopener\">GST registration certificate<\/a><\/strong> depends on and condition to the type of taxpayer who is receiving the certification. It is valid throughout when the certificate is issued to a regular taxpayer. In such cases, it only invalidates if it is canceled by the <strong><a href=\"https:\/\/cbic-gst.gov.in\/\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/cbic-gst.gov.in\/\" rel=\"noreferrer noopener\">GST authority<\/a><\/strong> surrendered by the taxpayer himself.<\/p>\n\n\n\n<p>Though, the validity is restricted to a period of <strong>90 days<\/strong> from the date of registration or for the period specified in the registration application. Whichever is earlier in cases certificates are issued for the casual taxpayer or <strong><a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/help\/individual\/return-applicable-0\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/help\/individual\/return-applicable-0\" rel=\"noreferrer noopener\">Non-resident Indian (NRI) taxpayer<\/a><\/strong>. Moreover, the validity period can also be extended under the provisions of Section 27 (1) of the <strong>GST Act <\/strong>by the appropriate authorities.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"what-are-the-penalties-in-case-of-non-compliance-in-gst\"><span class=\"ez-toc-section\" id=\"What_are_the_penalties_in_case_of_Non-Compliance_in_GST\"><\/span>What are the penalties in case of Non-Compliance in GST?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"strong-in-case-of-delay-in-filing-gstr-strong\"><span class=\"ez-toc-section\" id=\"In_case_of_delay_in_filing_GSTR\"><\/span><strong>In case of delay in filing GSTR<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The late fee is Rs. 100 per day per Act. i.e., 100 under CGST &amp; 100 under SGST.<\/li>\n\n\n\n<li>Maximum of Rs. 5,000.<\/li>\n\n\n\n<li>No late fee on IGST.<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"strong-for-not-filing-gstr-strong\"><span class=\"ez-toc-section\" id=\"For_not_filing_GSTR\"><\/span><strong>For not filing GSTR<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Penalty 10% of tax due or<\/li>\n\n\n\n<li>10,000 whichever is higher.<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"strong-for-committing-a-fraud-strong\"><span class=\"ez-toc-section\" id=\"For_committing_a_fraud\"><\/span><strong>For committing a fraud<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li>100% of tax due or<\/li>\n\n\n\n<li>10,000 whichever is higher.<\/li>\n\n\n\n<li>Additionally, cases of high-value fraud cases also have jail terms.<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"strong-for-helping-a-person-to-commit-fraud-strong\"><span class=\"ez-toc-section\" id=\"For_helping_a_person_to_commit_fraud\"><\/span><strong>For helping a person to commit fraud<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p><strong>&nbsp;&nbsp;&nbsp;&nbsp;Penalty extending up to Rs. 25,000.<\/strong><\/p>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"strong-for-charging-gst-rate-wrongfully-strong\"><span class=\"ez-toc-section\" id=\"For_charging_GST_rate_wrongfully\"><\/span><strong>For charging GST rate wrongfully<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"strong-in-case-of-charging-a-higher-rate-strong\"><span class=\"ez-toc-section\" id=\"In_case_of_charging_a_higher_rate\"><\/span><strong>In case of charging a higher rate-<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Penalty 100% of tax due or<\/strong><\/li>\n\n\n\n<li><strong>10,000, whichever is higher (if the additional GST collected is not submitted to the govt).<\/strong><\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"strong-for-not-issuing-an-invoice-strong\"><span class=\"ez-toc-section\" id=\"For_not_issuing_an_Invoice\"><\/span><strong>For not issuing an Invoice<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li>100% of tax due or<\/li>\n\n\n\n<li>10,000, whichever is higher.<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"strong-non-registration-under-gst-strong\"><span class=\"ez-toc-section\" id=\"Non-Registration_under_GST\"><\/span><strong>Non-Registration under GST<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li>100% of tax due or<\/li>\n\n\n\n<li>10,000 whichever is higher.<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"strong-in-case-of-issuing-an-incorrect-invoice-strong\"><span class=\"ez-toc-section\" id=\"In_case_of_issuing_an_incorrect_Invoice\"><\/span><strong>In case of issuing an incorrect Invoice<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Penalty of Rs. 25,000<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"how-the-applicant-will-get-the-gst-registration-certificate-online\"><span class=\"ez-toc-section\" id=\"How_the_applicant_will_get_the_GST_registration_certificate_online\"><\/span>How the applicant will get the GST registration certificate online?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Once the ARN is generated, an applicant needs to visit the GST portal.<\/li>\n\n\n\n<li>Consequently, an applicant needs to log in to his\/her respective GST account, by entering the username and password created by you. Along with that, an applicant needs to fill in <strong>the right captcha mentioned in the box and select the login button subsequently.<\/strong><\/li>\n\n\n\n<li>Select \u2018User services\u2019 in the \u2018Services\u2019 option from the drop-box, where an applicant needs to select the \u2018View\/download Certificates\u2019 in the options displayed in the image.<\/li>\n\n\n\n<li>The registration certificate will automatically start downloading when you will select the download option.<\/li>\n\n\n\n<li>For downloading the GST Certificate, an applicant needs to visit the GST common portal <a href=\"https:\/\/www.gst.gov.in\/\"><strong>https:\/\/www.gst.gov.in<\/strong><\/a><strong>.<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>After that, you need to Log in to your GST account utilizing<\/strong> the username and password created by you while registering your name for GST registration in the GST Portal. Along with this<strong>, you need to enter the captcha correctly and select the login button afterward.<\/strong><\/p>\n\n\n\n<p>You must note that the <strong>Registration Certificate<\/strong> will automatically start downloading when you select the download option while proceeding. The Registration Certificate shall be downloaded to your device and can be accessible to view the same when required. You need to take a printout of this download certificate and accordingly must display it prominently in the place of your business.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"legal-tax-procedure-for-gst-registration\"><span class=\"ez-toc-section\" id=\"Legal_tax_Procedure_for_GST_Registration\"><\/span>Legal tax Procedure for GST Registration<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>Kindly utilize the steps given above to integrate legally and securely a <strong>GST Registration<\/strong> and get the benefits in the form of better-quality sales and satisfied clients. Our <strong>LEGALTAX <\/strong>experts will be at your disposal for assisting you with guidance concerning <strong>GST Registration<\/strong> and its compliance for the smooth functioning of your business in India.<\/p>\n\n\n\n<p><b>LEGAL TAX<\/b> professionals will assist you in planning seamlessly at the least cost, confirming the <strong>successful conclusion of the process<\/strong>.<\/p>\n\n\n\n<p>It is advisable that an attorney with <strong>\u201cTaxation experience\u201d <\/strong>must be appointed to overwhelm many of the potential pitfalls that creep around within <strong>GST Registration<\/strong> and to understand the requirement in detail. The elementary information would be mandatory from your end to start the process. The Attorney will begin working on your request once all the information is provided, and the payment is received.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"why-legal-tax\"><span class=\"ez-toc-section\" id=\"Why_Legal_Tax\"><\/span>Why Legal Tax?<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p><strong>LEGAL TAX<\/strong> is one of the platforms which coordinate to fulfill all your legal and financial requirements and connect you to consistent professionals. Yes, our clients are pleased with our legal service! Because of our focus on simplifying legal requirements, they have consistently regarded us highly and provided<strong> regular updates.<\/strong><\/p>\n\n\n\n<p>Our clients can also track at all times the progress on our platform. If you have any questions about the <strong>GST Registration process<\/strong>, our experienced representatives are just a phone call away. <strong>Legal tax<\/strong> will ensure that your communication with professionals is charming and seamless.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Purchase a Plan for Expert Assistance<\/li>\n\n\n\n<li>Add Queries Regarding GST Registration<\/li>\n\n\n\n<li>Provide Documents to Legaltax Expert<\/li>\n\n\n\n<li>Prepare Application for GST Registration Complete all Admissibility Criteria for Preliminary Screening<\/li>\n\n\n\n<li>Complete Procedural Actions<\/li>\n\n\n\n<li>Get your GST Registration at your Doorstep!<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"more-articles\"><span class=\"ez-toc-section\" id=\"More_Articles\"><\/span>More Articles:<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/blog.legaltax.in\/trademark-class-11-apparatus-for-lighting-heating\/\" target=\"_blank\" rel=\"noreferrer noopener\">Trademark Class 11 \u2013 Apparatus for lighting and heating<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/blog.legaltax.in\/how-to-file-gst-in-india-in-detail\/\">How to file GST Return online in India 2023<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/blog.legaltax.in\/filing-amendments-in-core-and-non-core-fields-under-gst-registration\/\">Filing Amendments in Core and Non-Core Fields under GST registration<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/blog.legaltax.in\/trademark-class-1-chemical-products\/\">Trademark class 1 \u2013 For Chemical Products<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/blog.legaltax.in\/detail-related-to-judgement-on-facebook-facebake-and-facecake\/\">Details Related to Judgement on Facebook v\/s Facebake and Facecake<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/blog.legaltax.in\/trademark-class-8\/\">Trademark Class 8 \u2013 For Hand Tools and Implements<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>&#8220;File GST Return&#8220; About GST (Goods and Services Tax) The Goods and Service Tax is the biggest indirect tax reform which blends [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":973,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-426","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.8.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>How to file GST Return online in India -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/legaltax.in\/blog\/how-to-file-gst-in-india-in-detail\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How to file GST Return online in India -\" \/>\n<meta property=\"og:description\" content=\"&#8220;File GST Return&#8220; 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