|1.||Upload Your Document|
|2.||Make Online Payment|
|3.||We will apply for Service Tax registration in the Name of Business. (4-5 Days' Process)|
|4.||We will send you the Service Tax registration certificate ST-2.|
|1.||Photo of the Applicant|
|2.||Voter Id/ Driving License/ Passport/ Aadhar Card Of the Applicant|
|3.||Mobile Bill/ Telephone Bill/ Electricity Bill/ Gas Connection of the Registered Office|
|4.||Required Business Name|
The Prime Minister approved "The constitution amendment bill for Goods and Service Tax" (GST) in the Parliament Session (Rajya Sabha on 3 August 2016 and Lok Sabha on 8 August 2016) along with the ratification by 50 percent of state legislatures. Thus the current indirect taxes levied by state and centre are all set to be replaced with proposed implementation of GST by April 2017. This would be the biggest tax reform since independence and a boon to the economy as it will eradicate the shortcomings of the current tax structure and provide a single tax on supply of all goods and services.
1. Eliminating cascading effect of taxes.
2. Tax rates will be comparatively lower as the tax base will widen.
3. Seamless flow of Input tax credit.
4. Prices of the goods and services will fall.
5. Efficient supply change management.
6. Promote shit from unorganised sector to organised sector.
You can use LegalRaasta services for GST registration or you can do the registration via the GST portal portal yourself. To register for GST via LegalRaasta, you just need to make online payment and we will take care of the rest. To register yourself, you can follow the following steps:
1. Log in to the online GST Portal (www.gst.gov.in).
2. Fill Part-A of Form GST Registration form 1
3. You will receive an application reference number on your mobile and via E-mail.
4. You will then need to fill the second part of the form and upload the required documents according to the business type
5. Finally a certificate of registration is issued to you by the department
6. In case of errors and questions, you may need to visit the department
7. Produce the documents within 7 working days along with GST REG-04.
8. The office may also reject your application, if he finds any errors. You will be informed in form GST REG-05 of GST registration regarding the same.
A business entity that is currently registered under any of the existing tax regimes then it is compulsorily required to migrate under GST law irrespective of the threshold limits.The following central and state level tax regimes will end with introduction of Goods and Service Tax (GST)
1. Central Excise duty
2. Service Tax
3. State VAT
4. Central Sales Tax
5. Entry Tax (all forms)
6. Luxury Tax
7. Entertainment and Amusement Tax (except when levied by the local bodies)
8. Purchase Tax
9. State Surcharges and Cesses so far as they relate to supply of goods and services
10. Taxes on lotteries, betting and gambling
But if you are supplying goods and services and not registered under any existing tax legislative then you are liable to register only if the aggregate turnover in any financial year exceeds the threshold limit. The existing threshold limit specified by the GST council is 20 lakhs for all the states except for North Eastern States where the limit is 10 lakhs.
Goods and Service Tax is a tax proposed to be levied on supply of goods and services right from the point of manufacturing to final consumption by user. In short it is a destination based tax accruing at the place of sale/supply.
A business entity that is currently registered under any of the existing tax regimes then you are compulsorily required to migrate under GST law irrespective of the threshold limits.
But if you are supplying goods and services and not registered under any existing tax legislative then you are liable to register only if the aggregate turnover in any financial year exceeds the threshold limit.
Every supplier of goods and services is required to get registered under GST if his aggregate annual turnover during the financial year exceeds 20 lakhs (for North Eastern States the threshold limit is 10 lakhs).
Suppliers who are engaged in supply of following goods or services listed below:
No, the below listed category of suppliers will have to get registration even if they do not exceed the threshold limit:
Thus above person will have to get registered even if their aggregate turnover during a financial year does not exceed the threshold limit.
No, there is no concept of central registration under GST. Every person will have to obtain a separate registration for every state in which he has a business establishment whether by same name or a different name. Even if person is having same PAN number and has operations in different states every operational unit will have to apply for separate registration.
Yes, business units even though registered with the same name and under the same PAN will have to apply for separate registration for each such unit within the same state.
This scheme is introduced for small tax payers to reduce the compliance burden on them. Business registered under composition scheme will be liable to pay tax only to a maximum of 2.5% for manufacturers and 1% for other than manufacturers. They would not be part of credit chain and hence cannot collect any tax from consumers.
Only those persons whose annual turnover is below 50 lakhs in preceding financial year and who is supplying goods and services within the same state only are eligible to apply for composition scheme. If supply of goods and services are effected inter-state then this scheme won't be available for that person.
|States||Start Date||End Date|
|Maharashtra, Goa, Daman and Diu, Dadra and Nagar Haveli, Chhattisgarh||14/11/2016||30/11/2016|
|Odisha, Jharkhand, Bihar, West Bengal, Madhya Pradesh, Assam, Tripura, Meghalaya, Nagaland, Arunachal Pradesh, Manipur, Mizoram||30/11/2016||15/12/2016|
|Uttar Pradesh, Jammu and Kashmir, Delhi, Chandigarh, Haryana, Punjab, Uttarakhand, Himachal Pradesh, Rajasthan||16/12/2016||31/12/2016|
|Kerala, Tamil Nadu, Karnataka, Telangana, Andhra Pradesh||01/01/2017||15/01/2017|
|Enrollment of Taxpayers who are registered under Central Excise Act/ Service Tax Act but not registered under State VAT||01/01/2017||31/01/2017|
|Delta All Registrants (All Groups)||01/02/2017||20/03/2017|