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As per the GST rules, every business/entity that is involved in the buying and selling of goods/services have to register for GST. It is mandatory to get registered under GST if the turnover exceeds the threshold limit of Rs 40 lakhs for trading and manufacturing or 20 lakhs for service industry (Rs 10 lakhs for special category states - Arunachal Pradesh, Assam, Jammu & Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, and Uttarakhand). Further, if anyone wants to get registered voluntarily even if the turnover is less than the threshold, they can always choose to do so.
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| Nature | |||
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| For Sole proprietors or Individuals |
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| For LLPs and Partnership Firms |
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| For HUFs (Hindu Undivided Family) |
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| For Companies (Both Public & Private) |
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GST Identification Number or GSTIN is a 15 digit number which is assigned to every GST registered person. It has replaced the earlier Tax Identification number which was allocated to businesses by state tax authorities for registering under the VAT system. GSTIN is a State Specific code therefore you have to take separate state wise registration for business branches in different states.
The format of GSTIN is as follows:
GST registration is mandatory for all individuals/entity given below -
The following people/entities are exempted from getting GST registration:
The GST Act prescribes various types of registration under its ambit. The main ones are discussed briefly below -
Normal Taxpayer: This category holds most of the businesses of India. There is no necessity of putting down any money as deposits for Normal Taxpayers. There is also no expiration date of registration under this category.
Casual Taxable Individual : Individuals who wish to set up an occasional/seasonal shop can opt for this category. For instance, say Mr X has a place of business in Delhi and supplies taxable consulting services in Patna where he has no place of business . He would be treated as a casual taxable person in Patna.
In this case, you have to deposit an advance sum of money that is expected to be equal to your GST liability during the operational time-period of the seasonal shop or business. The registration under this category is active for 3 months which can be renewed.
Composition Taxpayer: In the GST composition scheme, businesses/individuals have to deposit a fixed yearly payment irrespective of their actual earnings.Small taxpayers can get rid of tiesome formalities and pay GST at a fixed rate of turnover. Entities having a yearly turnover of up to Rs. 1 Cr are eligible to get registered as composition taxpayers. It is also imperative to note that they will not be able to claim Input Tax credit under this category.
Non-Resident Taxable Individual: People who reside outside India, but supply goods to individuals who stay in India, can opt for this type of GST Registration. As per the GST rules, when a non-resident occasionally supplies goods/services in a GST applied region and does not have a fixed place of business, he will be treated as a non-resident taxable person. It is similar to a casual taxable individual, just that in this case the non-resident has no place of business in India.
You have to deposit a sum equal to the expected GST liability during the operational time-period of registration. Usually, the normal tenure of registration is 3 months, but can be extended or renewed by the taxpayer.
If an eligible individual/business carries on business without registering to GST and paying taxes, it will be considered an offense under GST and penalties will be applied. In case the reason is genuine or unintended, the individual/entity is liable to pay 10% of the total tax amount. But this is applicable only if the burden of total tax is Rs. 1 Lakh or more. In other cases where this seems intentional, the individual/entity is liable to pay the whole due amount as penalty.
There could be other bad consequences arising which include raising a question of your trustworthiness in front of authorities in future, attracting frequent checks, or any other unwanted issues. That’s why it is always advisable to adhere to the GST rules.
Under GST regime, there are 4 components namely :
- Integrated Goods and Services Tax (IGST)
- State Goods and Services Tax (SGST)
- Central Goods and Services Tax (CGST)
- Union Territory Goods and Services Tax (UTGST)
Under the GST law, the government will collect CGST, SGST or IGST depending upon whether the transaction is intrastate or interstate. These are briefly discussed below -
Central Goods and Services Tax (CGST)
CGST is charged on the intrastate supply of goods and services by the central government .
It is collected along with SGST at the same rate. Both the Central and State Government collect the taxes and combine their levies with an appropriation proportion between them. Further, the GST rules also says that the taxes which are imposed on the intra supplies of goods and services shall not be more than 14% each.
State Goods and Services Tax (SGST)
As we discussed above, SGST will be applicable at the same rate and along with CGST on every taxable intra-state supply, but CGST will be controlled by the Central Government. SGST on the other hand is collected by the State Government and is governed by the SGST Act. Any tax liability under SGST then can be set off in opposition to SGST or IGST ITC only.
Union Territory Goods and Services Tax (UTGST)
UTGST is very similar to SGST which is applicable on the supply of goods/services in the Union Territories like Andaman and Nicobar Islands, Chandigarh, Daman Diu, Dadra, and Nagar Haveli, and Lakshadweep.
The UTGST is governed by the UTGST Act and the revenue earned is collected by the Union Territory government. The UTGST is a replacement for the SGST in Union Territories, but the concept of CGST will be the same.
For Instance, a dealer in Jharkhand is selling goods or providing some service to the consumer in the same state worth Rs. 40,000. The GST rate, let's say is 12% consisting of 6% CGST and 6% SGST, in such cases the dealer collects Rs. 4800 from which Rs. 2,400 will go to the central government and Rs. 2,400 will go to the State government.
Integrated Goods and Services Tax (IGST)
IGST is applicable on all inter-state supplies of goods and services. It is also applicable on the imports and exports of goods and services, and on supplying activities related to Special Economic Zones. In the case of interstate tax collection, instead of separately charging taxes for the Center and the State, the Government collects a single IGST, which is divided later
For Instance, if the dealer in Jaipur sold goods to a dealer in Patna worth Rs. 1,00,000. GST rate, let’s say be 12%, then in such cases the dealer has to charge Rs. 12,000 as IGST.
GST Return is a form that shall be filed by every registered taxable person. Furnishing GST Returns timely helps the GST authorities carry out taxpayer’s assessment. Also, business owners need to maintain records systematically to further simplify the GST return filing process.
A business or the taxpayer while online GST return filing requires details of the following for a specified period of time -
- The total sales
- The total purchases
- The output GST or the GST paid by the customers
It is crucial for every business, irrespective of the business structure, to adhere to the statutory compliance and complete all the necessary filings before the due dates..There are quite a few types of GST filing which have their specific forms and each form has a different purpose and due date.Taxpayers also need to ensure that they don’t need to file all forms but only those that are applicable to them.
| Return Form | Description | Frequency | Due Date |
|---|---|---|---|
| GSTR-1 | Statement of Outward Supplies made | Monthly Quarterly (If opted under the QRMP scheme) |
11th of the next month 13th of the month succeeding the quarter |
| GSTR-2 (suspended) | Statement of inward supplies made | Monthly | --- |
| GSTR-2A | Read only documents for the recipients, to verify the details uploaded by the seller in GSTR 1 | Monthly | 15th of the next month |
| GSTR 3 (suspended) | Auto populated document based on the details found in GSTR 1, GSTR 2 and tax liability of any preceeding period | --- | --- |
| GSTR-3B | Inward and Outward supply summary | Monthly Quarterly |
20th of the next month from the month of January 2021 onwards 22nd or 24th of the month next to the quarter |
| GSTR-4 | Quarterly return for composition traders. | Annually | 30th of the month succeeding a financial year. |
| GSTR-5 | Monthly return for Non-Resident taxable people. | Annually | 20th of the next month |
| GSTR-6 | Monthly return for Input Tax Distributor | Annually | 13th of the next month |
| GSTR-7 | Monthly Return for Tax Deductor. | Annually | 10th of next month |
| GSTR-8 | Monthly return for E-Commerce Operators. | Annually | 10th of next month |
| GSTR-9 | Annual GST Return | Annually | 31st December of next financial year. |
| GSTR-9A (suspended) | Annual Return for Composition Scheme taxpayer | Annually until FY 2017-18 and FY 2018-19 | --- |
| GSTR-9B | To be filed by E-Commerce operator | Annually | 31st December following the financial year end. |
| GSTR-9C | Reconciliation Statement | Annually | 31st December following the financial year end. |
| GSTR-10 | Final GST return | Once, when GST registration is canceled or surrendered. | Within 3 months of the date of cancellation or date of cancellation order, whichever is later. |
| GSTR-11 | GST Return for UID holders | Monthly | 28th of the next month in which the inward supplies are received. |
| CMP 08 | --- | --- | 18th of the month succeeding the quarter. |
1. Legally recognized as supplier of goods or services.
Proper accounting of taxes paid on the input goods or services which can be utilized for payment of GST due on supply of goods and/or services by the business.
Pass on the credit of the taxes paid on the goods and/or services supplied to purchasers or recipients.
2. Authorization to a taxpayer to collect tax on behalf of the Government.
The supplier can make interstate sales without any restriction.
The supplier can take ITC (input tax credit) on the purchases made.
The supplier can provide ITC (input tax credit) to the customers.
Only a registered supplier is allowed to register himself as an E-commerce Operator.
The supplier can have access to larger market. An unregistered supplier is not allowed to make interstate sales.
