GST registration

As per GST Law, any supplier who carries on any business at any place in India and whose aggregate turnover exceeds threshold limit as prescribed in a year is liable to get GST registration.

ADVANTAGES

• Cascading effect of tax is eliminated
• Composition scheme for small businesses
• Simple and easy online procedure
• Regulation of unorganised sector
• Legally recognised as supplier of goods and services

Mandatory documents for Online GST registration

Proprietorship

• PAN Card
• Address proof of proprietor

LLP

• PAN Card of LLP
• LLP Agreement
• Names of Partners
• Address proof

For Sole Proprietorship / Individual

• PAN card,
• Aadhaar card,
• Pass port sized photograph of the sole proprietor
• Bank statement or a cancelled cheque
• Rent agreement and NOC (No objection certificate) from the owner.
• Electricity bill/ property tax receipt/ water bill/landline bill/ a copy of municipal khata

For Private limited/Public limited/One-person company

• PAN card of directors and Company
• Aadhar card
• Pass port sized photograph of all Directors
• Certificate of Registration
• Memorandum of Association and Articles of Association
• Digital signature
• Bank statement or a cancelled cheque
• Address proof of Principal place and additional place of business: -

-Rent agreement and NOC (No objection certificate) from the owner.
-Electricity bill/ property tax receipt/ water bill/landline bill/ a copy of municipal khata

• Appointment Proof of authorized signatory- letter of authorization

For HUF

• PAN card of HUF
• Aadhar card of Karta
• Pass port size Photograph
• Proof of Address of Principal place of business and additional place of business
• Bank statement or a copy of a cancelled cheque

For Society or Trust or Club

• Pan Card of society/Club/Trust
• Certificate of Registration
• PAN Card and Photo of Promotor/ Partners
• Bank statement or a copy of a cancelled cheque
• Rent agreement and NOC (No objection certificate) from the owner.
• Electricity bill/ property tax receipt/ water bill/landline bill/ a copy of municipal khata
• Appointment Proof of authorized signatory- letter of authorization

GST RETURNS

GST return is a document that every registered dealer and businessman must file with the Income Tax Department of India. It includes all details of sales, purchases, input GST paid on purchases, and output GST on sales

Documents Required for GST Returns

GSTR-1

• GSTIN
• Legal Name of the registered person
• Previous financial year’s aggregate turnover
• Taxable outward supplies to a registered person and consumer

GSTR-2

• GSTIN
• Legal name of the registered person
• TDS and TCS received
• Inward supplies where tax is applicable on reverse charge
• Inward supplies received besides those attracting reverse charge

GSTR-3

• Turnover
• Inter-state supplies
• Intra-state supplies
• Tax effect of amendments made concerning outward supplies
• Inward supplies attracting reverse change

GSTR-4

• GSTIN
• Legal name
• Inward supplies where tax is payable on reverse charge
• Consolidated statement of advances paid
• Amendments to details of inward supplies furnished in returns of previous periods

GSTR-5

• GSTIN
• Legal name
• Imported goods
• Imported services
• Outward supplies made

GSTR-6

• GSTIN
• Legal name
• Amendments to distribution documents and debit or credit notes of previous periods
• Input tax credit received for distribution

GSTR-7

• GSTIN
• Legal name
• TDS details
• Return period
• Liability-payable and paid

GSTR-8

• GSTIN
• Legal name
• Details of supplies made via e-commerce operator
• Tax paid and payable
• Details of interest

GSTR-9

• Turnover
• Inter-state supplies
• Intra-state supplies
• Tax effect of amendments made concerning outward supplies
• Inward supplies attracting reverse change

GSTR-10

• GSTIN
• Legal name
• Effective date of cancellation/surrender
• Cancellation order date
• Tax payable on closing stock

GSTR-11

• Unique Identification Number
• Name of the persons having UIN
• Details of the supplies
• Tax period

GST Return Filing Forms for -

• Regular dealer
• Composite dealer
• Foreign non-resident taxpayer
• Input service distributor
• Tax deductor
• E-commerce operator
• Government department & UN bodies

Regular Dealer

FORM TYPE	DETAILS FURNISHED	FREQUENCY	DUE DATE
GSTR1	Outward sales by business.	MONTHLY	10th of succeeding month
GSTR 2A	Auto-populated details of inward supplies made available to the recipient.	MONTHLY	11th of succeeding month
GSTR 2	Purchases made by Business.	MONTHLY	15th of succeeding month
GSTR 1A	Details of outward supplies as added, corrected or deleted by the recipient.	MONTHLY	20th of succeeding month
GSTR 3	GST monthly return along with the payment of amount of tax.	MONTHLY	20th of succeeding month
GST ITC 1	Communication of acceptance, discrepancy or duplication of input tax credit claim.	MONTHLY	-
GSTR 3A	Notice to a registered taxable person who fails to furnish return under section 27 and 31.	-	-
GSTR 9	GST Annual Return.	ANNUALLY	31st Dec of next financial year

Composite Dealer

FORM TYPE	DETAILS FURNISHED	FREQUENCY	DUE DATE
GSTR 4A	Details of inward supplies made available to the recipient registered under composition scheme.	QUARTERLY	-
GSTR 4	Quarterly return for GST.	QUARTERLY	18th of succeeding month
GSTR 9A	Consolidated details of quarterly returns filed along with tax payment details.	ANNUALY	31st December of next financial year

Foreign Non-Resident Taxpayer

GSTR 5

Provisions of return filing for Non-Resident Foreign Taxpayers

MONTHLY

20th of succeeding month or within 7 days after the expiry of registration

Input Service Distributor

FORM TYPE	DETAILS FURNISHED	FREQUENCY	DUE DATE
GSTR 6	Every Input Service Distributor is required to furnish details of invoices in form GSTR 6.	MONTHLY	13th of succeeding month.
GSTR 6A	GSTR 6A will give the auto drated details of the supplies made by Input Service Distributor to the recipients.	MONTHLY	11th of succeeding month.

Tax Deductor

FORM TYPE	DETAILS FURNISHED	FREQUENCY	DUE DATE
GSTR 7	Furnish details of imports, outward supplies, ITC availed, tax paid, and closing stock	MONTHLY	10th of succeeding month.
GSTR 7A	It's the deduction certificate to be issued on monthly basis to the deductee.	MONTHLY	TDS Certificate to be made available for the download.

E-commerce Operator

FORM TYPE	DETAILS FURNISHED	FREQUENCY	DUE DATE
GSTR 8	Details of supplies effected through e-commerce operator and the amount of tax collected on supplies	MONTHLY	10th of succeeding month

Government Department & UN Bodies

FORM TYPE	DETAILS FURNISHED	FREQUENCY	DUE DATE
GSTR 11	GST Inward Supplies Statement for UIN	MONTHLY	28th of succeeding month