The Goods and Services Tax (GST)
The Goods and Services Tax (GST) is a comprehensive indirect tax introduced in India to simplify the taxation system by replacing multiple indirect taxes such as VAT, service tax, excise duty, and others. GST was implemented under the Goods and Services Tax Act on 1 July 2017 with the objective of creating a unified tax structure across the country. The law is administered by the Central Board of Indirect Taxes and Customs under the supervision of the Goods and Services Tax Council.
GST applies to the supply of goods and services and aims to ensure transparency, eliminate cascading taxes, and streamline compliance for businesses operating in India. Under the GST Act, businesses and certain entities are required to obtain GST registration if they meet the prescribed turnover threshold or fall under specific categories mandated by law.
SNR Dot Law provides end-to-end assistance with GST registration services in India. Our team ensures accurate documentation, smooth application filing, and compliance with all regulatory requirements through the GST Portal.
Our GST registration services cover the following categories:
- Taxpayer Registration
- Tax Deductor (TDS) Registration
- Tax Collector (E-Commerce) Registration
- Non-Resident Taxable Person Registration
- Casual Taxpayer Registration
GST Registration Turnover Limits
Threshold limits defined under Section 22 of the GST law for mandatory registration.
Under the Central Goods and Services Tax Act, 2017, GST registration becomes mandatory when a business exceeds the prescribed aggregate turnover threshold in a financial year. These limits are defined under Section 22 of the GST law and apply across India with certain variations for special category states.
1. Suppliers of Goods
Registration is mandatory if annual aggregate turnover exceeds ₹40 lakhs in most states.
For special category states, the threshold limit is ₹20 lakhs.
2. Suppliers of Services
GST registration is required if annual aggregate turnover exceeds ₹20 lakhs.
For special category states, the threshold limit is ₹10 lakhs.
3. Both Goods & Services
In cases where both goods and services are supplied, the lower threshold applicable to services generally applies.
Mandatory registration threshold applies for the financial year.
Our GST Registration Services
Complete document checklists and specific procedural assistance for all GST categories.
Taxpayer GST Registration
We assist businesses, proprietorships, partnership firms, LLPs, and companies in obtaining GST registration so they can legally collect GST, claim input tax credit, and comply with GST filing requirements.
Documents Required
- PAN of Business / Applicant
- Aadhaar of Proprietor / Partner / Director
- Business Registration Certificate (if applicable)
- Address Proof of Business Place
- Bank Account Details / Cancelled Cheque
- Mobile Number & Email ID
Tax Deductor (TDS) Registration
Certain entities such as government departments, local authorities, and notified organizations are required to deduct tax at source under GST while making payments to suppliers. We assist such entities in obtaining GST TDS registration and fulfilling compliance obligations.
Documents Required
- PAN of Deductor Entity
- TAN (Tax Deduction and Collection Account Number)
- Registration / Authorization Documents
- Address Proof of Office
- Mobile Number & Email ID
Tax Collector (E-Commerce) Registration
E-commerce operators who collect tax at source (TCS) from sellers on their platforms are required to obtain GST registration as tax collectors. Our experts assist e-commerce businesses in completing the GST registration process efficiently.
Documents Required
- PAN of E-Commerce Operator
- Certificate of Incorporation / Business Registration
- PAN of Director / Authorized Signatory
- Aadhaar of Authorized Signatory
- Address Proof of Business
- Bank Account Details
- Mobile Number & Email ID
Non-Resident Taxable Person
Non-resident individuals or foreign businesses supplying goods or services in India without a fixed place of business must obtain GST registration before conducting taxable transactions in India. SNR Dot Law provides complete assistance for such registrations.
Documents Required
- Passport of Applicant
- Tax Identification Number (Foreign Country)
- Address Proof of Business
- Authorized Signatory Details (if applicable)
- Bank Account Details
- Mobile Number & Email ID
Casual Taxpayer Registration
A casual taxable person is someone who occasionally supplies goods or services in a state where they do not have a fixed place of business, such as traders participating in exhibitions or seasonal businesses. We assist such taxpayers in obtaining temporary GST registration.
Documents Required
- PAN of Applicant
- Aadhaar of Applicant
- Temporary Business Address Proof
- Bank Account Details
- Mobile Number & Email ID
Frequently Asked Questions
Common queries regarding GST Portal registration.