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GST (Goods and Services Tax) is a tax imposed on all goods and services bought in India. Various indirect taxes in India, such as tax, value-added tax (VAT), and services tax, have been replaced by GST.

GST registration

Taxable person under GST

A ‘taxable person’ under the GST Act is someone who conducts business in India and is registered or needs to be registered under the GST Act. A taxable person can be an individual, HUF, company, firm, LLP, an AOP/BOI, any corporation or Government company, body corporate incorporated under the laws of a foreign country, co-operative societies, local authorities, governments, trusts, or artificial juridical persons.

Types of GST Registration

What is GSTIN?

GSTIN or Goods and Services Tax Identification Number (GSTIN) is provided to entities having GST registration numbers. GSTIN is 15 characters in length. The allocation of GSTIN is based on PAN and the State of the applicant. In a GST registration number, the first two digits represent the State Code. The following next 10 digits represent the PAN of the applicant.

Documents Required for GST Registration

Sole proprietor / Individual

PAN card of the owner
Aadhar card of the owner
Photograph of the owner (in JPEG format, maximum size – 100 KB)
Bank account details*
Address proof**

LLP and Partnership Firms/Pvt LTd

PAN card of all partners (including managing Director and authorized Copy of partnership deed
Photograph of all partners and authorized signatories
Address proof of partners (Passport, driving license, Voters identity card, Aadhar card etc.)
Aadhar card of authorized signatory
proof of appointment of authorized signatory the case of LLP, registration certificate / Board resolution of LLP
Bank account details
Address proof of principal place of business

Return form	Due date for filing	Frequency	Who should file the return and what should be filed?
GSTR-1	11th of the subsequent month.	Monthly	Registered taxable supplier should file details of outward supplies of taxable goods and services as effected.
GSTR-2	15th of the subsequent month.	Monthly	Registered taxable recipient should file details of inward supplies of taxable goods and services claiming input tax credit.
GSTR-3B	20th of the subsequent month.	Monthly	Registered taxable person should file monthly return on the basis of finalization of details of outward supplies and inward supplies plus the payment of amount of tax.
GSTR-4	30th of the month succeeding financial year.	Quarterly	Composition supplier should file quarterly return
GSTR-5	20th of the next month.	Monthly	Return for non-resident taxable person.
GSTR-6	13th of the next month.	Monthly	Return for input service distributor.
GSTR-7	10th of the subsequent month.	Monthly	Return for authorities carrying out tax deduction at source.
GSTR-8	10th of the subsequent month.	Monthly	E-commerce operator or tax collector should file details of supplies effected and the amount of tax collected.
GSTR-9	31 December of the next fiscal year.	Annual	Registered taxable person should file annual return.
GSTR-10	Within 3 months of date of cancellation or date of cancellation order, whichever is later.	Once, after the registration of GST is cancelled	Taxable person whose registration has been cancelled or surrendered should file final return.
GSTR-11	28th of the month, following the month for which the statement was filed.	Monthly	Person having UIN claiming refund should file details of inward supplies.

GST Return Filing

A GST return is an official record that includes information about all purchases, sales, taxes paid on purchases, and taxes received on sales. Following the submission of the GST returns, the person must settle their tax debt.

Who needs to file GST Retun

GST returns has to be filed by all the business entities who are registered under the GST system.

The registered dealer who part of the following activities needs to file a GST return:

GST Compliances

We also provide services like GST LUT filing for Exports of goods and services, GST Advisory and training services and GST Registration Cancellation Services.

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