Introduction

Goods and Services Tax (GST) is a comprehensive indirect tax system implemented to streamline taxation in India. Introduced in 2017, GST aims to replace multiple state and central taxes, ensuring a uniform and transparent tax structure across the country. It eliminates the cascading effect of taxation, reducing the overall tax burden on consumers and businesses. GST registration is a legal requirement for businesses meeting specific criteria, and it offers various benefits such as input tax credit, legal recognition, and seamless inter-state trade. Moreover, it enhances tax compliance through a digital framework, simplifying the process for taxpayers.

GST registration is compulsory in the following scenarios:

• Businesses with an annual turnover exceeding ₹40 lakhs for goods providers and ₹20 lakhs for service providers 
• Individuals engaged in inter-state taxable supply
• Casual Taxable Persons involved in taxable supply.
• Entities obligated to pay tax under the reverse charge mechanism.
• E-commerce operators responsible for tax payment under Section 9(5).
• Non-resident taxable persons conducting taxable supply.
• Entities required to deduct tax at source (TDS).
• Individuals supplying taxable goods or services on behalf of another taxable entity.
• Input Service Distributors.
• Suppliers using E-Commerce platforms, except in cases where the E-Commerce operator is responsible for tax under Section 9(5).
• E-commerce operators mandated to collect tax at source (TCS).

1. Normal GST Registration:
   This type of registration is required for businesses whose annual turnover exceeds the prescribed limit of Rs. 40 lakhs for goods suppliers and Rs. 20 lakhs for service providers .It allows businesses to collect GST from customers and claim input tax credit on purchases.
2. Composition Scheme Registration:
   Designed for small businesses with an annual turnover of up to Rs. 1.5, this scheme allows taxpayers to pay GST at a reduced rate. However, businesses under this scheme cannot issue tax invoices or claim input tax credit. The tax rates are generally lower, simplifying compliance for small businesses.
3. Casual Taxable Person Registration:
   This applies to businesses or individuals that do not have a fixed place of business but occasionally supply goods or services in different locations. Examples include businesses setting up temporary stalls at exhibitions, trade fairs, or seasonal businesses. Registration must be obtained before commencing business, and advance GST payment is required.
4. Non-Resident Taxable Person Registration:
   Foreign businesses or individuals supplying goods or services in India without a permanent establishment must register under this category. It is essential for foreign e-commerce sellers, consultants, and service providers engaging in transactions in India. Like casual taxable persons, non-resident taxpayers must make an advance GST deposit.
5. E-commerce Operator Registration:
   Any platform or business facilitating online transactions between buyers and sellers, such as Amazon, Flipkart, and Zomato, must register under this category. Even if the turnover is below the threshold limit, e-commerce operators must obtain GST registration.
6. Input Service Distributor (ISD) Registration:
   Businesses that receive input services and distribute the eligible input tax credit (ITC) across their branches or units must register as an ISD. This is useful for large organizations with multiple locations where common services such as advertising, consulting, and HR management are centrally procured but utilized by various branches

For Proprietor / Individual

• PAN and Aadhaar
• Business address proof
• Bank statement or cancelled cheque
• Passport size photograph

For LLP / Company

• PAN of entity
• Certificate of incorporation
• MOA / AOA / LLP Agreement
• Authorised signatory details
• Registered office address proof

1. Filing of application in Form GST REG-01
2. OTP verification and ARN generation
3. Departmental scrutiny
4. GSTIN allotment
5. Issuance of GST Registration Certificate (REG-06)

GST registration comprises statutory process requiring detailed disclosure of business particulars along with multiple supporting documents.
While the GST law does not levy any government charge for applying directly through the GST portal, the procedure is documentation-heavy and time-intensive.
Opting for JTA LLP GST Registration services ensures complete end-to-end support from a qualified GST professional, enabling faster registration with minimal compliance burden.

GSTIN is a 15-digit unique identification number allotted to a registered taxpayer for a specific State or Union Territory under GST. It must be quoted on tax invoices and returns to establish the authenticity of the supplier and ensure proper tax compliance.

The GST Registration Certificate is issued upon successful registration and contains key particulars such as legal name, trade name, GSTIN, business locations, authorised signatories, and jurisdiction details.
It is mandatory to display the certificate prominently at the principal place of business

Where tax is unpaid or short-paid due to non-registration or genuine errors, a penalty of 10% of the tax due, subject to a minimum of ₹10,000, is applicable under GST law.
In cases involving wilful tax evasion or deliberate non-compliance, the penalty may extend to 100% of the tax amount payable, in addition to the applicable tax and interest.

Registering under the Goods and Services Tax (GST) system offers numerous advantages for businesses, making tax compliance easier and fostering business growth. Below are the key benefits explained in detail:

1. Legal Recognition and Enhanced Credibility
   GST registration provides businesses with official legal recognition. This not only ensures compliance with tax laws but also enhances the business’s credibility and trustworthiness among customers, suppliers, and financial institutions. A GST-registered entity is considered more reliable and professional, which can lead to better business relationships and increased opportunities.
2. Eligibility to Claim Input Tax Credit (ITC)
   One of the major benefits of GST registration is the ability to claim Input Tax Credit (ITC). Under the GST framework, businesses can deduct the tax paid on purchases (input tax) from the tax payable on sales (output tax). This significantly reduces the overall tax burden and helps in cost-saving, ultimately leading to competitive pricing and improved profitability.
3. Facilitates Seamless Inter-State Trade
   Prior to GST, businesses had to navigate various state-specific taxes when trading across state borders, leading to higher costs and compliance burdens. With GST, a unified tax structure allows businesses to engage in inter-state trade smoothly without facing multiple tax barriers. This is especially beneficial for businesses engaged in e-commerce and nationwide distribution.
4. Simplified and Transparent Taxation System
   GST replaces multiple indirect taxes such as VAT, excise duty, service tax, and entry tax with a single, unified tax system. This simplification reduces tax complexity, minimizes the chances of tax evasion, and ensures a more transparent and efficient tax administration. Businesses can now focus more on growth rather than navigating a complicated tax structure.
5. Increased Business Opportunities and Market Expansion
   GST compliance is often a prerequisite for securing government tenders, large corporate contracts, and collaborations with reputed firms. Registered businesses have a competitive edge, as many organizations prefer dealing with GST-compliant entities. This expands market reach and opens doors to larger business opportunities.
6. Simplified Return Filing and Compliance
   GST has introduced an online platform for tax filing, which has streamlined the return filing process. Businesses can submit their returns digitally, reducing paperwork and administrative efforts. The automated tax system enhances transparency, minimizes errors, and ensures timely compliance, reducing the risk of penalties.

1. Who is eligible to obtain GST registration?
   GST registration is mandatory for businesses exceeding the prescribed turnover limit or covered under compulsory registration provisions of Section 24 of the CGST Act. Voluntary registration is also permitted.
2. Is GST registration mandatory?
   Yes. Registration becomes compulsory once the turnover crosses the specified threshold or where registration is specifically required under GST law.
3. What is the turnover limit for GST registration?
   GST registration is required when annual turnover exceeds ₹40 lakh, ₹20 lakh, or ₹10 lakh, depending on the nature of business and the State/UT.
4. What turnover is considered for determining GST registration applicability?
   Aggregate turnover on an all-India PAN basis is considered, excluding GST and cess but including exempt supplies, exports, and inter-state supplies.
5. Can individuals apply for GST registration?
   Yes. Individuals supplying goods or services may register voluntarily or are required to register where turnover limits are exceeded or compulsory provisions apply.
6. Is there any government fee for GST registration?
   No government fee is charged on the GST portal for obtaining GST registration. However, penalties apply for non-registration where mandatory.
7. What is GSTIN?
   GSTIN is a PAN-based 15-digit unique identification number allotted to each registered taxpayer for every State or Union Territory of operation.
8. Is PAN mandatory for GST registration?
   Yes, a valid PAN is mandatory for GST registration, except in cases of TDS registration where TAN is permitted.
9. How long can I wait before applying for GST registration?
   An application must be submitted within 30 days from the date the taxpayer becomes liable to register under GST.
10. What happens after GST registration is granted?
    The taxpayer receives a GST Registration Certificate (Form GST REG-06), becomes eligible to issue GST invoices, claim input tax credit, and file applicable returns.
11. Can a taxpayer obtain multiple GST registrations?
    Yes. Separate GST registration is required for each State or Union Territory from which taxable supplies are made.
12. What are the different types of GST registration?
    GST registrations include Regular Taxpayer, Composition Scheme, Casual Taxable Person, Non-Resident Taxable Person, ISD, TDS/TCS Deductor, E-commerce Operator, SEZ Developer, and Voluntary Registration.
13. Who can opt for the GST Composition Scheme?
    Small taxpayers with turnover within prescribed limits may opt for the Composition Scheme to benefit from reduced tax rates and simplified compliance.
14. What happens if a GST registration application is rejected?
    The applicant may respond to the rejection notice. A fresh application can be filed only after final rejection of the earlier application.
15. What are the consequences of not registering under GST?
    Failure to obtain GST registration attracts a penalty of 10% of the tax due or ₹10,000, whichever is higher, with stricter penalties for deliberate evasion.

Are you looking for GST registration in Pune to ensure your business is compliant with tax regulations? Whether you’re a startup, entrepreneur, or established enterprise, Jitesh Telisara & Associates LLP offers seamless and professional services for new GST registration and ongoing compliance support.

We specialize in providing expert assistance across all stages of the GST registration process. Our experienced professionals ensure your GST application is filed accurately and promptly, helping you stay legally compliant and ready for growth.

Our GST Registration Services Include:

1. New GST registration for businesses of all sizes and sectors
2. Online GST registration with document support and filing assistance
3. Step-by-step guidance to apply for GST number or GST number registration
4. Transparent consultation on GST registration fees and processing timelines
5. Help with gathering and submitting GST registration documents
6. Full support for GST certificate online access and post-registration updates
7. Guidance on GST apply online procedures and requirements
8. Simplified process to apply GST online without delays

As a trusted consultancy firm in Pune, we offer accurate filing, legal clarity, and responsive service. Let us help you complete your GST registration and secure the tax credentials your business needs to operate efficiently and grow confidently.