Doc Summary
Overview
Goods and Services Tax (GST) is a unified indirect tax levied on the supply of goods and services across India. It replaces multiple taxes like VAT, Service Tax, and Excise Duty, ensuring a seamless flow of input tax credit throughout the supply chain.
Any business involved in the supply of goods or services that crosses the prescribed turnover limit must obtain GST registration under the GST Act, 2017. Registration provides legal recognition as a supplier and allows businesses to collect and remit GST to the government.
Eligibility / Who Should Apply
- Businesses with turnover exceeding ₹40 lakh (₹20 lakh for services)
- Inter-state suppliers of goods or services
- E-commerce sellers and online service providers
- Casual taxable persons or agents
- Entities required to deduct or collect tax at source under GST (TDS/TCS)
Step-by-Step Process
- Online Application: File GST REG-01 form on the GST portal (gst.gov.in)
- Document Upload: Submit business proof, identity documents, and bank details
- ARN Generation: Receive Application Reference Number (ARN) for tracking
- Verification by GST Officer: Documents are verified by the jurisdictional officer
- GSTIN Issuance: Receive GST Registration Certificate and GSTIN (15-digit number)
Documents Required
- PAN of the business or applicant
- Aadhaar and PAN of proprietor/partners/directors
- Proof of business address (Rent Agreement / NOC / Ownership Proof)
- Bank Account details (Cancelled Cheque / Bank Statement)
- Photographs of promoters
- Digital Signature (for companies and LLPs)
Timeline
The GST registration process usually completes within 5–7 working days, depending on verification and document accuracy.
Post-Registration Requirements
- Display GSTIN and certificate at the place of business
- File regular GST returns (GSTR-1, GSTR-3B, and GSTR-9)
- Maintain proper invoices, purchase registers, and books of accounts
- Issue tax invoices with correct GST details
- Update any change in business details within 15 days
Penalties for Non-Compliance
- Failure to obtain registration attracts a penalty of 10% of tax due or ₹10,000 (whichever is higher)
- Not filing returns on time may result in late fees and interest @18% per annum
- Continuous default can lead to suspension or cancellation of GSTIN
Kanoons Service
Kanoons Law & Tax Consultants Pvt. Ltd. provides end-to-end GST registration and compliance services handled by professional Chartered Accountants.
Our services include:
- Consultation: Eligibility check and classification of goods/services under correct HSN or SAC codes
- Application Filing: Preparation and submission of GST REG-01 with complete documentation
- Follow-up & Approval: Coordinating with the GST department until GSTIN is issued
- Post-Registration Setup: Guidance on e-invoicing, return filing, and record maintenance
- Compliance Management: Regular reminders, filing support, and GST audit preparation
Kanoons ensures your GST registration is error-free, compliant, and approved quickly, helping your business stay legally protected.
Why Choose Kanoons
- Expert team specializing in GST
- Fast, paperless registration process
- End-to-end compliance support after registration
- Transparent pricing with no hidden fees
- Trusted by 5000+ registered businesses and startups across India
