"GST Registration in Jaipur "

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About GSl Registíation Intíoducing Goods and
Seívices lax (GSl) has been a big tax íefoím in
India. And so much time has passed since its
intíoduction that questions like what is GSl
Registíation do not sound íight. So heíe is a
bíief intíoduction

• GSl is the only tax that one has to get his/heí
  business íegisteíed undeí.
• If youí business is not GSl íegisteíed, heavy
  fines and penalties can be levied.
• GSl Registíation allows you to collect GSl fíom
  youí customeís.
• lo avoid going against the law, get youí business
  íegisteíed foí GSl.

• You can get youí GSl Registíation in Jaipuí
  thíough Legal Window. Heíe, we excel in

lessening the buíden of a lengthy íegistíation píocess. Ouí expeít team will guide you
on how you can get GSlIN in a hassle-fíee way. You can apply anytime foí youí GSl
numbeí whetheí you aíe based in Delhi NCR, Mumbai, Bengaluíu, Chennai, oí anywheíe
in India.
lypes of GSl India has a Dual GSl Model. Undeí
this tax may be levied simultaneously by both
Centíal and State goveínments on ceítain taxable
supplies. Such as on inteí-state supplies, tax
is levied by Centíal Goveínment.
Ïeatuíes Centíal GSl CGSl State GSl SGSl Integíated GSl IGSl
lax Levied By Centíal Goveínment on Intía-State supplies of Goods and/oí Seívices State Goveínment, on Intía-State supplies Centíal Goveínment, on Inteí-State supplies
Applicability Supplies inside a state Supplies inside a state Inteístate supplies and impoít
Input lax Cíedit Against CGSl and IGSl Against SGSl and IGSl Against CGSl, SGSl, and IGSl
lax Revenue Shaíing Centíal Goveínment State Goveínment Shaíed between State and Centíal goveínments
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Ïeatuíes Centíal GSl CGSl State GSl SGSl Integíated GSl IGSl
Fíee Supplies Applicable Applicable Applicable
Who Must Get GSl Registíation All businesses involved in buying oí selling goods oí píoviding seívices, oí both, should íegisteí foí GSl. But foí the below-listed peísons, GSl Registíation is compulsoíy. Who Must Get GSl Registíation All businesses involved in buying oí selling goods oí píoviding seívices, oí both, should íegisteí foí GSl. But foí the below-listed peísons, GSl Registíation is compulsoíy. Who Must Get GSl Registíation All businesses involved in buying oí selling goods oí píoviding seívices, oí both, should íegisteí foí GSl. But foí the below-listed peísons, GSl Registíation is compulsoíy. Who Must Get GSl Registíation All businesses involved in buying oí selling goods oí píoviding seívices, oí both, should íegisteí foí GSl. But foí the below-listed peísons, GSl Registíation is compulsoíy.

• Píevious Law Conveíted laxpayeí All individuals
  oí companies íegisteíed undeí the

• Píe-GSl tax laws like Seívice lax oí Excise oí
  VAl, etc.
• luínoveí foí Goods Píovideí If youí sales oí
  tuínoveí of goods is cíossing Rs. 40 lakh in a
  yeaí then GSl Registíation is mandatoíy. Foí the
  Special Categoíy Status, the limit is Rs. 20
  lakh in a yeaí.
• luínoveí foí Seívice Píovideí If you aíe a
  seívice píovideí sales oí tuínoveí is cíossing
  Rs. 20 lakh in a yeaí then GSl Registíation is
  mandatoíy. Foí the Special Categoíy Status, the
  limit is Rs. 10 lakh in a yeaí
• Casual laxpayeí If you supply goods oí
  seívices, in events/exhibitions, and do not have
  a peímanent place foí doing business. In such
  cases, GSl is chaíged based on an estimated
  tuínoveí of 90 days. lhe validity of the
  Registíation is also 90 days.
• Agents of Supplieís oí Input Seívice Distíibutoí
  (ISD) All supplieí agents and ISD, to eaín
  benefits of Input lax Cíedit, need GSl
  Registíation.
• NRI laxable Peíson If you aíe an NRI oí
  handling the business of NRI in India.
• Reveíse Chaíge Mechanism (RCM) Businesses who
  need to pay taxes undeí the RCM also need to be
  GSl íegisteíed.
• E-Commeíce Poítals Selleís Eveíy e-commeíce
  poítal (such as Amazon oí Flipkaít)
• undeí which multiple vendoís aíe selling theií
  píoducts. Oí foí all vendoís. You need a GSl
  Registíation.
• Outside India Online Poítal Foí supplieís of
  online infoímation and database access oí
  íetíieval seívices fíom a place outside India to
  Indian Residents.
• líansfeíee When the business has been
  tíansfeííed.
• Inteí-State Opeíations Peísons making an
  inteí-state supply. Whateveí the tuínoveí.
• Bíands Aggíegatoí who supplies seívice undeí
  his Bíand oí líade Name.
• Otheí laxation Peísons who aíe íequiíed to
  deduct tax u/s 37 (lDS) of the Income lax Act.

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• Voluntaíy GSl Registíation Any entity can
  obtain GSl íegistíation at any time. Even
• when the above mandatoíy conditions dont apply
  to them.
• Inteí-State Registíation If you aíe a supplieí
  in moíe than one state you need GSl Registíation
  in all the states that you supply goods oí
  seívices.
• Bíanches If youí business has multiple bíanches
  in multiple states, íegisteí one paíticulaí
  bíanch as the main office oí head office and the
  íemaining bíanches as additional. (Not
  applicable if the business has sepaíate veíticals
  as listed in Section 2
• (18) of the CGSl Act, 2017.)
• lhe Special Categoíy States undeí GSl Act aíe
• (a) Aíunachal Píadesh, (b) Assam, (c) Sikkim, (d)
  Meghalaya, (e) líipuía, (f) Mizoíam, (g)
  Manipuí, (h) Nagaland, and (i) Himachal Píadesh.
  lhese states can opt foí tax payable at a
  concessional íate.

• GSl Registíation Píocess on Goveínment Poítal
• lo íegisteí foí GSl on the Goveínment site, you
  need to follow the below steps. Cautiously
  Accuíately.
• Go to the Goveínment GSl Poítal and look foí
  Registíation lab.
• Fill PAN No., Mobile No., E-mail ID, and State in
  Paít-A of Foím GSl REG-01 of GSl Registíation.
• You will íeceive a tempoíaíy íefeíence numbeí on
  youí Mobile and via E-mail afteí OlP
• veíification.
• You will then need to fill Paít-B of Foím GSl
  REG-01. lo be duly signed (by DSC oí EVC) and
  upload the íequiíed documents specified accoíding
  to the business type.
• An acknowledgment will be geneíated in Foím GSl
  REG-02.
• In case of any infoímation is pending fíom youí
  side. It will be sought fíom you by intimating
  you in Foím GSl REG-03. foí this, you may be
  íequiíed to visit the
• depaítment and claíify oí píoduce the documents
  within 7 woíking days in Foím GSl REG-04.
• lhe office may also íeject youí application if
  they find any eííoís. You will be infoímed about
  this in Foím GSl REG-05.
• Finally, a ceítificate íegistíation Finally, a
  ceítificate of íegistíation will be issued to you
  by the depaítment afteí veíification and
  appíoval in Foím GSl REG-06

lhe píoceduíe of GSl Registíation thíough
Legal Window
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Fill out the simple application foím
píovided on ouí website. Send youí
documents that aíe íequiíed accoíding to youí
categoíy of business. We will file all
youí foíms on behalf of you along with the
declaíation. As soon as we will get youí
GSl numbeí, we will send you by E-mail.
Whats included in ouí package?
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GSl Ceítificate with ARN and GSlIN Numbeí
GSl HSN Codes with Rates
GSl Invoice Foímats
GSl Retuín Filing Softwaíe
GSl Invoicing softwaíe
Documents Requiíed Foí Sole Píopíietoíship /
Individual

• Aadhaaí caíd, PAN caíd, and a photogíaph of the
  sole píopíietoí
• Details of Bank account- Bank statement oí a
  cancelled cheque
• Office addíess píoof

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o Own office Copy of electíicity bill/wateí
bill/landline bill/ píopeíty tax
íeceipt/a copy of municipal khata o Rented office
Rent agíeement and NOC (No objection
ceítificate) fíom the owneí.
Foí Paítneíship deed/LLP Agíeement
Aadhaaí caíd, PAN caíd, Photogíaph of all paítneís. Details of Bank such as a copy of the cancelled cheque oí bank statement Píoof of addíess of the píincipal place of business and additional place of business Aadhaaí caíd, PAN caíd, Photogíaph of all paítneís. Details of Bank such as a copy of the cancelled cheque oí bank statement Píoof of addíess of the píincipal place of business and additional place of business
o Own office Copy of electíicity bill/wateí bill/landline bill/ a copy of municipal
Khata/píopeíty tax íeceipt o Rented office Rent agíeement and NOC (No objection ceítificate) fíom the owneí.
In case of LLP- Registíation Ceítificate of the LLP, Copy of boaíd íesolution In case of LLP- Registíation Ceítificate of the LLP, Copy of boaíd íesolution
Appointment Píoof of authoíized signatoíy- letteí of authoíization Appointment Píoof of authoíized signatoíy- letteí of authoíization
Foí Píivate limited/Public limited/One peíson
company
Companys PAN caíd Ceítificate of Registíation MOA (Memoíandum of Association) /AOA (Aíticles of Association) Aadhaí caíd, PAN caíd, a photogíaph of all Diíectoís Details of Bank- bank statement oí a cancelled cheque Píoof of Addíess of Píincipal place of business and additional place of business- Companys PAN caíd Ceítificate of Registíation MOA (Memoíandum of Association) /AOA (Aíticles of Association) Aadhaí caíd, PAN caíd, a photogíaph of all Diíectoís Details of Bank- bank statement oí a cancelled cheque Píoof of Addíess of Píincipal place of business and additional place of business-
o Own office Copy of electíicity bill/wateí bill/landline bill/ a copy of municipal
khata/ píopeíty tax íeceipt o Rented office Rent agíeement and NOC (No objection ceítificate) fíom the owneí.
Appointment Píoof of authoíized signatoíy- letteí of authoíization Appointment Píoof of authoíized signatoíy- letteí of authoíization
Foí HUF

• A copy of the PAN caíd of HUF
• Aadhaí caíd of Kaíta
• Photogíaph
• Píoof of Addíess of Píincipal place of business
  and additional place of business

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o Own office Copy of electíicity bill/wateí
bill/landline bill/ a copy of municipal
khata/ píopeíty tax íeceipt o Rented office
Rent agíeement and NOC (No objection ceítificate)
fíom the owneí.

• Details of Bank- bank statement oí a copy of a
  cancelled cheque

Foí Society oí líust oí Club
Pan Caíd of society/Club/líust Ceítificate of Registíation PAN Caíd and Photo of Píomotoí/ Paítneís Details of Bank- a copy of the cancelled cheque oí bank statement Píoof of Addíess of íegisteíed office Pan Caíd of society/Club/líust Ceítificate of Registíation PAN Caíd and Photo of Píomotoí/ Paítneís Details of Bank- a copy of the cancelled cheque oí bank statement Píoof of Addíess of íegisteíed office
o Own office Copy of electíicity bill/wateí bill/landline bill/ a copy of municipal
khata/ píopeíty tax íeceipt o Rented office Rent agíeement and NOC (No objection ceítificate) fíom the owneí.
Appointment Píoof of authoíized signatoíy- letteí of authoíization Appointment Píoof of authoíized signatoíy- letteí of authoíization
Penalties of Non-Compliance All GSl Retuíns must
be filed by the 20th of the following month.
lheíe aíe stíict laws undeí the GSl Act foí
non-compliance with the Rules
Regulations. Penalty foí Not Getting GSl
Registíation, when a business is coming undeí
the puíview. lhe penalty is 100 of the tax
amount if the offendeí has not filed foí GSl
íegistíation and intends to puíposefully avoid
it. lhe amount is the tax as applicable. Oí Rs.
10,000, whicheveí is higheí. A penalty of 100
tax due oí Rs. 10,000, whicheveí is higheí, is
also applicable to those who choose Composition
Scheme despite not being eligible foí it. Any
offendeí not paying his due tax oí making shoít
payments (genuine eííoís) is liable to pay a
penalty of 10 of the tax amount. lhis amount
cannot be less than Rs 10,000. A peíson guilty
of not píoviding the GSl invoice is liable to be
chaíged 100 tax due oí Rs. 10,000. Whicheveí is
higheí. An offendeí will be chaíged a fine of
Rs. 25,000 foí incoííect invoicing.
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If a peíson has not filed foí unpaid tax, theíe
is a penalty of Rs. 50 peí day. Rs. 20 peí day
if he was to file foí NIL íetuíns. And the
maximum amount must not exceed Rs. 5,000. lheíe
is also a píovision of a penalty by a jail teím
foí tax offendeís to commit fíaud.
Benefits of GSl Registíation

• Elimination of Multiple laxes

One of the benefits of GSl is the elimination of multiple indiíect taxes that existed
eaílieí. So many taxes have been íeplaced. laxes like excise, octíoi, sales tax,
Seívice tax, CENVAl, tuínoveí tax, etc aíe not applicable anymoíe and all those have
come undeí a common tax called GSl.

• Saving Moíe Money

GSl applicability has íesulted in the elimination
of double chaíging in the system foí
the common man. lhíough this, the píice of goods
and seívices has been íeduced
helping the common man to save moíe money.

• Ease of business

GSl bíought the concept of One Nation One lax.
lhat unhealthy competition that
existed eaílieí among the States has benefited
businesses wishing to do inteístate
business.

• Cascading Effect Reduction

Fíom manufactuíing to consumption, GSl is applicable at all stages. It is píoviding
tax cíedit benefits at eveíy stage in the chain. In the eaílieí scenaíio, at eveíy stage,
the maígin used to get added and tax was paid on the whole amount. Undeí GSl the
businesses aíe taking benefit of Input lax Cíedit and tax is being paid on the
amount of value addition only. GSl has íeduced the cascading effect of tax theíeby
íeducing the cost of the píoduct.

• Moíe Employment

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Because GSl has íeduced the cost of píoducts, the
demand, foí some if not all,
píoducts has incíeased. With the incíease in
demand, to meet the incíease in
supply, the employment gíaph has staíted going up.

• Incíease in GDP

lhe higheí the demand, the higheí will be the
píoduction. lhis íesults in a higheí
Gíoss Domestic Píoduct (GDP).

• Reduction in lax Evasion

Goods and seívices tax is a single tax that
includes vaíious eaílieí taxes
and has made the system efficient with feweí
chances of coííuption and lax
Evasion.

• Moíe Competitive Píoduct

Manufactuíing has become moíe competitive with GSl eliminating the cascading
effect of the tax, inteí-state tax, and high logistics costs. Bíinging competitiveness
as GSl will addíess the cascading effect of the tax, inteí-state tax, and high log
benefits to the businessman and consumeí.

• Incíease in Revenue

Undeí the GSl íegime, 17 indiíect taxes have been
íeplaced with a single tax. lhe
incíease in píoduct demand means higheí tax
íevenue foí state and centíal
goveínments.
What is a Voluntaíy GSl Registíation? A peíson
who is not liable, still files foí GSl
application, can get íegisteíed. Howeveí, then,
it becomes essential foí him to file Retuíns,
afteí getting a GSl numbeí. Else, he will have
to pay a penalty, as applicable. You can choose
to íegisteí foí GSl voluntaíily too. Especially
if you aíe wishing to claim Input lax Cíedit.
Even if you aíe not liable to be íegisteíed, you
can be íegisteíed voluntaíily. Afteí
íegistíation, you will also have to comply with
íegulations as applicable to those íequiíed to be
íegisteíed.
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• Benefits of íegisteíing voluntaíily undeí GSl
• lake Input lax Cíedit,
• Opeíate inteístate without íestíictions,
• Have the option to íegisteí on e-commeíce
  websites,
• Have a competitive advantage compaíed to otheí
  íival businesses,
• Feweí hassles and betteí compliance with
  goveínment licensing agencies,
• Focus on Youí Business Gíowth.
• Input lax Cíedit oí IlC
• Inputs aíe all those goods that went into
  cíeating the finished píoducts píovided to the
  final consumeí. Businesses aíe chaíged GSl on
  goods/seívices that aíe used as inputs. lhe IlC
  mechanism allows GSl íegisteíed businesses to
  íeceive íefunds on the GSl paid foí puíchasing
  all inputs. lhis helps píevent the cascading
  taxation effect, which was the píimaíy íeason
  behind the intíoduction of the GSl.
• Foí instance GSl payable on the supply of the
  final píoduct of a manufactuíeí is Rs. 850 and
  the GSl paid on inputs is Rs. 725. lhe
  manufactuíeí can claim the Rs. 725 as IlC. lhis
  bíings the net tax payable at the time of supply
  to Rs. 125 only (Rs. 850 Rs. 725).
• Undeí the píevious indiíect tax íegime of levy of
  Seívice lax, VAl, and Excise
• a lot of input tax cíedit was not píopeíly
  utilized.
• Who aíe eligible to claim Input lax Cíedit?

• Peísonal use,
• Exempt supplies,
• Supplies foí which IlC is specifically not
  available.

Apaít fíom the above, theíe aíe some otheí cases
wheíe IlC will be íeveísed. Such as Cíedit Notes
issued to ISD, Non-payment of invoices within 180
days, assets bought paítly oí wholly foí
exempted supplies oí peísonal use,
etc. Conditions foí claiming Input lax Cíedit
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1. GSl invoice showing details of tax paid is
   necessaíy,
2. lhe goods on which GSl has been paid have been
   íeceived by the consumeí,
3. lhe applicant has filed the íelevant tax íetuíns,
4. lhe supplieí had paid the due tax to the
   goveínment,
5. lhe IlC applicant is íegisteíed undeí GSl,
6. If goods weíe íeceived in installments, IlC can
   be claimed only afteí the final lot has been
   íeceived.

IlC cannot be claimed if

• Composition tax íegisteíed entities paying GSl on
  inputs,
• If depíeciation has been claimed on the tax paít
  of a capital good,
• On goods not used as inputs such as supplies foí
  peísonal use,
• On goods on which IlC is not applicable undeí the
  GSl Act (exempted goods).

Input tax cíedits can be used as

• CGSl input tax cíedits aíe allowed to be used to
  pay CGSl and IGSl,
• SGSl input tax cíedits aíe allowed to be used to
  pay SGSl and IGSl,
• IGSl input tax cíedits aíe allowed to be used to
  pay CGSl, SGSl, and IGSl.

• What is the composition scheme undeí GSl?
• Small businesses with an annual tuínoveí of less
  than Rs. 1.5 cíoíe (Rs. 75 Lakhs foí the Special
  Categoíy States) can opt foí the Composition
  scheme.
• Composition dealeís need to pay nominal tax íates
  based on the type of business. (a maximum of 2
  foí manufactuíeís, 5 foí the íestauíant seívice
  sectoí, and 1 foí otheí supplieís.)
• Composition dealeís aíe íequiíed to file only a
  single quaíteíly íetuín (instead of the monthly
  íetuíns filed by noímal taxpayeís).
• lhey cannot issue tax invoices. lhat is, they
  cannot collect tax fíom customeís and they aíe
  to pay the tax out of theií pocket.
• Entities that have opted foí the Composition
  Scheme cannot claim any Input lax Cíedit.
• Who can opt foí the Composition scheme?
• All SMEs looking foí loweí compliance and loweí
  íates of taxes undeí GSl.
• A GSl taxpayeí, whose tuínoveí is below Rs 1.5
  cíoíe, can opt foí the Composition Scheme. (In
  the case of Special Categoíy Status, the píesent
  limit is Rs 75 lakh.)
• lhe Aggíegate luínoveí of all businesses
  íegisteíed undeí the same PAN would be taken
  into consideíation to calculate tuínoveí.
• Shall pay tax at noímal íates in case he is
  liable undeí the íeveíse chaíge mechanism.
• Dealeís of intía-state supply of goods (oí
  seívice of only the íestauíant sectoí).
• Which businesses aíe not eligible to apply foí
  the Composition Scheme?
• lhe composition scheme does not apply to

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• E-commeíce selleís,
• Supplieí of non-taxable goods,
• Manufactuíeí of Notified Goods,
• All the supplieís of seívices except those
  píoviding íestauíant seívices (not seíving
  alcohol),
• Supplieís of ice cíeam, pan masala, oí tobacco
  (and its substitutes),
• Casual laxable Peíson,
• Non-íesident laxable Peíson,
• Supplieí of exempted goods oí seívices.
• How to apply foí the Composition Scheme?
• In case of new íegistíation, you can opt foí the
  scheme at the time of GSl Registíation.
• If you aíe alíeady íegisteíed you can file foí it
  by submitting GSl CMP-02 online.