GST Registration

At JuroLegal, we offer seamless and hassle-free GST Registration services for businesses, professionals, and startups across India. Our experts guide you through every step of obtaining your Goods and Services Tax Identification Number (GSTIN) — from eligibility assessment and document preparation to online application and verification. Whether you are a trader, service provider, e-commerce seller, or business exceeding the prescribed turnover limit, we ensure your registration is done accurately, efficiently, and in full compliance with the GST Act and CBIC regulations. We also assist in voluntary registrations, amendments, and post-registration compliance, ensuring you can collect taxes, claim input credits, and operate smoothly under India’s GST framework. With JuroLegal, your business gets legally ready to grow — without paperwork delays or procedural errors.

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  • GST (Goods and Services Tax) is an indirect tax system implemented in India. Let’s delve into the details:

    1. What is GST in India?
      • GST is known as the Goods and Services Tax.
      • It has replaced several other indirect taxes in India, including excise duty, VAT, and services tax.
      • The Goods and Services Tax Act was passed in the Parliament on March 29, 2017, and it came into effect on July 1, 2017.
      • GST is levied on the supply of goods and services within India.
      • It is a comprehensive, multi-stage, destination-based tax that is applied at every point of sale.
      • Under the GST regime:
        • For intra-state sales, Central GST and State GST are charged.
        • For inter-state sales, the Integrated GST is applicable.
      • GST ensures value addition is taxed at each stage of the supply chain, from raw materials to the end consumer.
      • It follows a destination-based approach, meaning tax revenue goes to the state where consumption occurs11.
    2. The Journey of GST in India:
      • The GST journey began in 2000 when a committee was set up to draft the law.
      • It took 17 years for the law to evolve.
      • In 2017, the GST Bill was passed in both the Lok Sabha and Rajya Sabha.
      • On July 1, 2017, the GST Law came into force.
    3. Objectives of GST:
      • Achieve the ideology of ‘One Nation, One Tax’.
    Simplify taxation, enhance transparency, and boost economic efficiency.

GST (Goods and Services Tax) is an indirect tax system implemented in India. Let’s explore who needs to register for GST:

  1. Taxable Persons Under GST:
    • A taxable person under GST is someone who conducts business in India and is either registered or required to be registered under the GST Act.
    • This includes various entities:
      • Individuals
      • HUF (Hindu Undivided Family)
      • Companies
      • Firms
      • LLPs (Limited Liability Partnerships)
      • AOP/BOI (Association of Persons/Body of Individuals)
      • Corporations or Government Companies
      • Foreign Corporations Incorporated Under Foreign Laws
      • Co-operative Societies
      • Local Authorities
      • Trusts
      • Artificial Juridical Persons
  2. Types of Taxable Persons Requiring GST Registration:
    • Inter-State Taxable Supply: Businesses that supply goods or services from one state to another must register for GST.
    • Casual Taxpayers: Those who occasionally supply goods and services without a specific business place need to apply for GST registration.
    • Reverse Charge: In some cases, the recipient (instead of the supplier) is liable to pay GST. These recipients must register.
    • Non-Resident Taxable Persons: Individuals or entities occasionally supplying goods or services to Indian recipients but having no fixed place of business in India.
    • Input Service Providers: Those who receive tax invoices for input services and distribute the credit of central, state, integrated, or union territory tax.

E-commerce Operators: Anyone operating a digital or electronic platform for e-commerce must obtain GST registration, regardless of turnover

States having a Threshold Limit of Rs.10 lacs for both Goods & Services are : 

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  • Manipur, Mizoram, Nagaland & Tripura

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The state having Threshold Limit of Rs.20 lacs for both Goods & Services are : 

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  • Arunachal Pradesh, Meghalaya, Sikkim, Utrakhand, Pondicherry & Telangana

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States having a threshold limit of Rs. 20 lacs for services & 40 lacs for Goods are : 

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  • Jammu & Kashmir, Assam, Himachal Pradesh, and all other States

  • GST registrations cater to different entities based on their requirements. Let’s explore the various types of GST registrations:

    1. Regular GST Registration (GSTIN):
      • This is the standard registration for businesses operating within India.
      • It applies to entities with a turnover exceeding the prescribed threshold limit.
      • Regular taxpayers collect and pay GST on their outward supplies (sales) and claim input tax credit on their inward supplies (purchases).
    2. Composition Scheme Registration:
      • Businesses with aggregate turnover below a certain threshold can opt for the Composition Scheme.
      • Under this scheme, taxpayers pay GST at a fixed rate on their turnover.
      • Compliance is simpler compared to normal registration.
    3. Casual Taxable Person Registration:
      • Individuals or businesses that occasionally supply goods or services without a fixed place of business can register as casual taxable persons.
      • For example, during exhibitions or trade fairs.
    4. Non-Resident Taxable Person Registration:
      • Non-resident individuals or entities supplying goods or services in India but having no fixed place of business here can register as non-resident taxable persons.
    5. Input Service Distributor (ISD) Registration:
      • ISDs distribute tax credit to other branches or units of the same organization.
      • They register under ISD to facilitate this distribution.
    6. TDS (Tax Deducted at Source) and TCS (Tax Collected at Source) Registration:
    Entities required to deduct or collect tax at source can register under TDS or TCS.

Registering for Goods and Services Tax (GST) in India provides a multitude of advantages for businesses. Initially, it establishes the legitimacy of a business entity, ensuring compliance with tax laws and bolstering credibility among stakeholders. Moreover, GST registration grants access to Input Tax Credit (ITC), enabling businesses to offset taxes paid on purchases, thereby diminishing overall tax liability and fostering compliance throughout the supply chain. Furthermore, it facilitates broader market access by facilitating inter-state trade without constraints, potentially broadening business horizons. For smaller enterprises, GST registration offers the opportunity to enroll in the Composition Scheme, easing compliance burdens and providing a fixed tax payment structure based on turnover. Additionally, it affords legal protections, access to government schemes, and the ability to engage in e-commerce transactions more efficiently, among other benefits. Ultimately, GST registration not only ensures compliance with tax regulations but also unlocks opportunities for expansion, collaboration, and operational efficiency while mitigating potential penalties for non-compliance.

To apply for GST Registration online, the business entity needs to submit certain mandatory document along with the online application form. The document required vary depending on the type and nature of the business entity. However, some common documents that are required for all types of entities are:

 

  • PAN card of the business entity are the applicant (proprietor, partner, director, etc.)
  • Aadhar card of the applicant
  • Proof business address ( such as electricity bill, rent agreement, property tax receipt, etc.)
  • Bank account detail (such as cancelled cheque, bank statement, passbook etc.)
  • Digital signature or E-Signature of the applicant
  • Valid email address and mobile number for verification and communication.

 

Depending on the type of entity, some additional documents may be required such as:

 

  • Partnership deed or  LLP agreement for partnership firm are LLPs.
  • Certificate of Incorporation, memorandum of association and article of association for company.
  • Letter of authorization or  board resolution for authorized signatory.
  • Proof of major place of business and a second location.
  • Details and proof of constitution of business (such as trust deed, society bye-laws, etc.

 

The applicant should ensure  that all the documents are scanned and uploaded in PDF or JPG format and do not exceed the file size limit of 1 MB. The applicant Should also ensure that all the information and details provided in the application from the accurate and complete. Any description or error may lead to rejection or delay in the processing of the application. The applicant can track the status of the application online GST registration using the acknowledgement number generated after submission.