GST Registration
GST Registration in India: Essentials, Procedure & Professional Support with NR Filing
Understanding GST Registration
Since its rollout on 1st July 2017, the Goods and Services Tax (GST) has replaced multiple indirect taxes like VAT, Service Tax, Excise Duty, and others, unifying them into a single tax system applicable across India. GST registration is now mandatory for all kinds of businesses—be it manufacturers, traders, service providers, or freelancers.
GST is imposed at every stage of the supply chain—right from procurement of raw materials to the delivery of the final product to consumers. For example, if goods are manufactured in West Bengal and sold in Uttar Pradesh, the GST collected is credited to the consuming state, emphasizing the destination-based taxation principle.
Obtaining GST registration is a fundamental requirement for businesses and professionals operating in India. This registration grants you a unique 15-digit Goods and Services Tax Identification Number (GSTIN), which authorizes your business to collect GST and comply with tax regulations. Whether you need to register because your turnover exceeds the prescribed limits or want to voluntarily register to avail benefits, NR Filing offers expert assistance to ensure a smooth and hassle-free GST registration experience.
Get in touch with NR Filing’s specialists today and simplify your GST registration process!
Key Components of GST
GST comprises three distinct components based on the nature of supply:
- Central GST (CGST): Charged by the Central Government on supplies within a single state.
- State GST (SGST): Levied by the respective State Government for intra-state supplies.
- Integrated GST (IGST): Applied on inter-state transactions or supplies to Union Territories, managed by the Central Government.
popular questions
Find answers to your questions
GST registration is compulsory for:
- Businesses with an annual turnover exceeding ₹40 lakhs (₹20 lakhs in special category states).
- Service providers whose turnover is above ₹20 lakhs (₹10 lakhs in special category states).
- Businesses that were registered under previous tax regimes like VAT or Service Tax.
- Entities engaged in inter-state supply of goods or services.
- Casual taxable persons and non-resident taxable individuals.
- E-commerce operators, input service distributors, and agents.
- Businesses liable under reverse charge mechanism.
- Providers of online information and database services from abroad.
Important: Entities solely dealing in GST-exempt goods or services are not mandated to register.
For Service Providers:
- Registration is required when annual turnover exceeds ₹20 lakhs.
- In special category states, this limit is ₹10 lakhs.
For Goods Suppliers:
- Registration is mandatory if turnover crosses ₹40 lakhs, subject to conditions such as no service provision and restrictions on certain states and goods.
- If conditions aren’t met, thresholds lower to ₹20 lakhs or ₹10 lakhs for special states.
Special category states include Arunachal Pradesh, Assam, Himachal Pradesh, Jammu & Kashmir, and others.
Aggregate turnover is calculated across all business locations and includes taxable, exempt, export, and inter-state supplies.
- Ensures your business complies with legal tax requirements.
- Enables you to claim input tax credits on purchases.
- Facilitates seamless interstate business transactions.
- Eliminates the cascading effect of taxes, reducing overall costs.
- Builds trust and credibility with clients and suppliers.
- Grants eligibility to participate in government tenders and contracts.
- Helps in maintaining better cash flow through tax credit mechanisms.
- Essential for listing on e-commerce platforms.
- Aids in obtaining business loans with proof of legitimacy.
Upon completing GST registration, you will receive an official GST Registration Certificate containing:
- Your GSTIN (15-digit unique number)
- Business name and address
- Type of registration
This certificate acts as proof that your business is legally authorized to collect GST, claim credits, and operate under the GST law.
The Goods and Services Tax Identification Number (GSTIN) is a unique code assigned to every GST-registered taxpayer. It functions as the official identification for all GST-related transactions and compliance activities.
Businesses with turnover below the threshold limits can opt for voluntary GST registration. Benefits of voluntary registration include:
- Ability to claim input tax credits.
- Permission to engage in interstate trade without restrictions.
- Enhanced credibility and competitive advantage.
- Eligibility to sell on e-commerce platforms.
Voluntary registration, while optional, can significantly benefit growing businesses.
At NR Filing, we understand that GST registration can be complex and time-consuming. Our team of professionals provides end-to-end assistance—from assessing your eligibility to preparing documents, filing your application, and providing ongoing support for compliance.
Our services help you avoid delays, reduce errors, and ensure your registration is completed smoothly and quickly.
