How to File GST Returns Online in India - Types of GST Returns - PowerPoint PPT Presentation

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How to File GST Returns Online in India - Types of GST Returns


A 15-digit GST identification number will be issued based on your state code and PAN number. Upload invoices on the GST portal or the software. An invoice reference number will be issued against each invoice. After uploading invoices, outward return, inward return, and cumulative monthly return have to be filed online. Visit or call us - 8847036041 – PowerPoint PPT presentation

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Title: How to File GST Returns Online in India - Types of GST Returns

GST Registration in India
Get Started
GST License Apply
rules for GST Registration
  • Every person shall be liable to be registered
    under GST if the total turnover (including
    exempt supplies) crosses the of Rs.20 lakh in a
    financial year. However, for north eastern
    states, the turnover limit is Rs.10 lakh.
  • To be eligible for GST registration, the person
    must have a valid PAN number (passport in case of
    non resident).
  • The GST registration is taken from the place
    where supply is executed. E.g. Mr. A is selling
    goods from his godown in Laxmi Nagar Delhi, and
    then he is liable to take registration from Laxmi
    Nagar, Delhi.

Contd.. Basic rules
  • 4. Turnover for registration is to be calculated
    on all India bases and not on state wise.
  • E.g. if you have business one at Delhi and
    another is in Mohali, then for GST registration
    the total combine turnover of Delhi and Mohali is
    to be taken.
  • Person must apply for GST registration within 30
    days of becoming liable for GST registration.
  • If a person wants to add a branch outside the
    state, then he shall need to apply for another
    GST registration in the respective state.

Contd.. Basic rules
7. A person registered under GST voluntarily
shall need to comply with GST like any other
registered person. Mandatory Registration Furthe
r, there are another categories of taxpayers who
are required to take GST registration in India
irrespective of the turnover, i.e. even if the
person has Re.1 turnover, he needs to get GST
registration if he falls under the categories of
mandatory registration.
Mandatoryregistration under GST
Other categories of mandatory Reg.
  • There are other categories of mandatory
    registration apart
  • from stated above. Here are the following
    remaining list
  • Person liable to deduct TDS
  • Input service distributor
  • Person providing online services from outside
    India to any
  • unregistered person.
  • Person who supply goods on other persons behalf
  • Other as may be notifed.

Person not liable For GST registration
Person Not Liable for GST Registration
There are three categories of person which do not
require GST registration in India even if they
are falling under mandatory registration
Person not liable for GST Reg.
Exclusive supplier
Notified by Govt.
1. Supply exempted exclusively
Any person making supply of exempted or non
taxable goods or services exclusively, then he
shall not be required to take GST
registration. Further, exemption shall remain
even if the person is supplying inter state
2. Agriculturist
If any person is engaged in agriculture
activities, then GST registration shall be not
be required. Further, exemption shall remain
even if the person is supplying inter state
3. Notified by the government
The government may notify the category of
taxpayers who do not require the GST
category has
One of those been notified.
Any person
whose service is under reverse charge is not
liable for GST registration.
GST Registration procedure steps
Gather all documents
The first step for GST registration is to gather
all documents in scan form in your computer.
Following is the list of basic documents
PAN Card of the firm
Passport size photo
Registration documents
Authorisation letter
Copy of Cancelled Cheque
Address proof like Elect bill

  • The second step is to visit the
    https// and click on new user
    registration, then after that a TRN number is
    generated, based upon which you can create the
    log in and proceed.
  • While creating the login, make sure you enter
    valid mobile and email. This is because the GST
    registration is authenticated using the OTP on
    the respective mobile number and email.

Prepare the GST REG - 01
The third step is to prepare the form GST REG
01 online after logging in into the system. Make
sure you fill all the details properly and
correctly to avoid wrong registration later on.
Upload all the legitimate documents online to
avoid rejection of GST registration. Once the
application is prepared, file the same and
generate the ARN number.
Registration granted or rejected
If the clarification filed is incorrect, then
the application is rejected. Further, if the
clarification is accepted, then the GST
registration is granted by the authority. The
registration details are sent by the department
to the registered email ID of the taxpayer. The
taxpayer need to login into the system using the
Download the Registration Certificate
Once the GST registration is granted, the
taxpayer can download the GST registration
certificate in form GST REG 06. All the activity
relating to GST can be tracked online in your GST
account. Once the GST registration is granted,
you need to issue tax invoice for each supply
made of goods or services or both.
GST Registration Online
In case you have any issues, please email us at or visit our website, 91-8847036041