GST Registration

AVALON has great Offer for the processing of the GST Certificate.

Offer value: Rs 4,000/-


# Concept: It is a single Tax introduced in July 2017 by the current Govt. which is the consolidation of the all other Indirect taxes like VAT/CST/LST/Service/CED/ or Entertainment tax etc.

# GST Registration Limit – if the Business turnover or Sales revenue exceeds more than Rs 40.0 lakhs pa.
# GST Registration Tax Rates – GST Tax rates vary from 0% to 28% for the industry Product & services.
# GST Input Tax Credit Scheme – All those entities which hold the GSTIN No & are registered under the GST Authorities can avail the Input tax credit scheme. Here they can deduct the Tax amount which they have already paid during the Purchase of Goods/Services from the applicable GST accrued to them

# GST Return Filing Concept – All the GSTIN holders have to file the 3 GST Return monthly ( GST IA / GST 2B & GST 3A )but have to pay the taxes every month.
# GST Registration under Composition Scheme – GST Registration has an option for the composition scheme when you have less than 1 cr. turnover and want to pay taxes per month from 1% to 5% without a claim the input tax credit.


# Previous Law Compliance – if any individual or companies are registered under the previous tax law like Service tax/ VAT or CST etc. then  they have need the New GST Registration.

# Turnover basis – If the business Sales turnover exceeds more than Rs. 40 lakh annually then its requires the GST Registration. There is an EXCEPTION in the case of the North-Eastern States/J&K/Himachal Pradesh and Uttarakhand..the GST limit is set at only Rs 10.0 lacs pa.

# Event or Exhibition – If the Biz Entity does not have a Permanent Place of address then they are called as the Casual taxpayer. They can apply for the Casual taxpayer category under the GST Registration which is valid for a maximum of 90 days (3 months).

# Non-Resident Indian (NRI) – Yes. If one is an Non-resident person of India or handling the business of NRI in India then you are required to apply for the GST Registration online.

#5 The agent of Suppliers or Input tax Distributor – If you are an input tax service distributor then it’s required to apply for the GST Registration to claim the GST2B of an input tax credit.

# Reverse Charge Mechanism – If the Biz entity has made a sale to an Unrecognised Entity ( or it falls under the Zero GST category ) then the 1st company will have to pay GST to the Govt. instead.

# E-commerce Seller: All e-commerce / Internet businesses like Flip kart or Amazon will need the GST Registration.
All new e-commerce businesses will too need the same.

# Outside India Online Portal – All -Software as a service company ( SAAS ) and dealing in the provision of Information/database access from outside India then one requires to register under the GST.

FAQ on the GST Registration + Others

1) What is the Full Form of GSTIN Number ?
1) What is the GSTIN Number ?
The GSTIN No refers to Goods and Service Tax Identification Number which is a 15 digit GSTIN No- given to every Biz Entity in India.

 2) When GST Registration is required mandatory for any type of business?
The GST registration is required only when the Sales revenue of the Biz Entity exceeds Rs 40.0 lacs pa. In some special cases of an Internet portal/e-Commerce website related business OR a Trader- Inter State sales needs the GST Registration from the commencement of business.

3) Do I need the Multiple GSTIN for my Business?
If the business is dealing into the Products/Services in an Intra-State operation then a Single GSTIN is required since Billing/Invoicing for sale is done from 1 x location.
But in case Billing/Invoicing is done from multiple States then we will require the Multiple GSTIN registrations for the entity.

4) Do I need Commercial Address for the GST Registration?
No. If one is running the Business from home then the residential address can be registered with the GST. Only the Proof of address (Electricity bill copy/NOC + Property Sale deed/Rent agreement copy needs to be furnished here.

5) Do I need a bank account for the GST Registration?
Yes. One needs a Personal Saving bank account/Current bank account. for the filing of the GST registration.

6) What action required after the GST Registration?
After the GST Registration, every subsequent month the Biz Entity has to raise the GST Invoice to your customer & charge the GST rate ( 0 % to 28% ) as per GST/SAC codes slab. Then based on the total Sales Invoice value one has to pay the Govt. returns online for the same.

7) What if I am selling across India then required multiple GST?
No, you need only 1 GST Registration for the same but different GSTIN No will be needed based on Billing/Invoicing locations.

8) How much time is taken by the Govt. authorities for the GST Registration?

It will depends on Government approval process: hence it takes min 4-5 days for the GST Registration.

9) There is any rejection during the GST Registration?
Yes. Sometimes in case of improper documentation there could be a rejection of the GST registration. The solution is to re-file after a week of refusal of the license.

10) If I have already VAT/CST or Service tax then do I need change into GST?
Yes. All old VAT/CST or Service Tax registrations will be migrated to the GST registration. Only in the case of the LIQUOR/PETROLEUM sector the Govt has still continued with the VAT/State taxes.

11) What is GST Composition Scheme under GST Law?
If the Sales revenue of the Biz Entity is less than Rs 1.5 Cr except for some North-Eastern states/Himachal Pradesh where limit if Rs 75 lakh it qualifies the entity to come under the GST-Composition scheme.

Effective from 1st April 2019- One can opt for the Composition Scheme during the GST Registration.

12) All the business less than 1.5 cr turnover eligible for the Composition Scheme?
No. All the business are not eligible even they have a Sales Turnover less than Rs1.5 Cr. These are:

# All services business except the Restaurant/catering biz.
# All Inter-State business operation.
# All e-commerce sellers or Importer of Goods
# All supplier of Non-taxable items etc.

13) How to Track GST Registration Status?
After the filing of the GST registration No…the Authorities release an ARN No..this is the Tracking no.

14) How to Choose HSN or SAC Code during GST Registration?
The HSN or SAC Code refers to Goods and Services code allocated by the Govt of India. All GST-HSN/SAC codes are defined as per the Industry list by the Govt Authorised in a common list.

16) When Digital Signature is required for the GST Registration?
The Digital signature (DSC) is required only in case of the Private limited company/OPC or an LLP. ​

17) How I have to send my documents to AVALON for GST Registration?
We accept Biz documents over the Email/WhatsApp online application.

J10% of the total tax amount subject to a minimum of 10000/- INR.

The penalty can be 100e tax amount when the offence is subject to deliberately evaded paying taxes.