{"id":3970,"date":"2020-03-19T06:08:02","date_gmt":"2020-03-19T06:08:02","guid":{"rendered":"https:\/\/commerceiets.com\/?p=3970"},"modified":"2020-03-19T06:08:02","modified_gmt":"2020-03-19T06:08:02","slug":"online-gst-registration","status":"publish","type":"post","link":"https:\/\/commerceiets.com\/online-gst-registration\/","title":{"rendered":"ONLINE GST REGISTRATION"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_72 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/commerceiets.com\/online-gst-registration\/#ONLINE_GST_REGISTRATION\" title=\"ONLINE GST REGISTRATION\">ONLINE GST REGISTRATION<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/commerceiets.com\/online-gst-registration\/#PERSONS_LIABLE_FOR_REGISTRATION\" title=\"PERSONS\nLIABLE FOR REGISTRATION\">PERSONS\nLIABLE FOR REGISTRATION<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/commerceiets.com\/online-gst-registration\/#PERSONS_NOT_LIABLE_FOR_REGISTRATION\" title=\"PERSONS\nNOT LIABLE FOR REGISTRATION\">PERSONS\nNOT LIABLE FOR REGISTRATION<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/commerceiets.com\/online-gst-registration\/#PROCESS_OF_REGISTRATION\" title=\"PROCESS\nOF REGISTRATION\">PROCESS\nOF REGISTRATION<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/commerceiets.com\/online-gst-registration\/#SPECIAL_PROVISIONS_FOR_REGISTRATION_RELATING_TO_CASUAL_TAXABLE_PERSON_AND_NON-RESIDENT_TAXABLE_PERSON\" title=\"SPECIAL\nPROVISIONS FOR REGISTRATION RELATING TO CASUAL TAXABLE PERSON AND NON-RESIDENT\nTAXABLE PERSON.\">SPECIAL\nPROVISIONS FOR REGISTRATION RELATING TO CASUAL TAXABLE PERSON AND NON-RESIDENT\nTAXABLE PERSON.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/commerceiets.com\/online-gst-registration\/#BASIC_DOCUMENTS_REQUIRED_FOR_GST_REGISTRATION\" title=\"BASIC DOCUMENTS REQUIRED FOR GST REGISTRATION\">BASIC DOCUMENTS REQUIRED FOR GST REGISTRATION<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/commerceiets.com\/online-gst-registration\/#EFFECTIVE_DATE_OF_REGISTRATION\" title=\"EFFECTIVE DATE OF REGISTRATION\">EFFECTIVE DATE OF REGISTRATION<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/commerceiets.com\/online-gst-registration\/#DIGITALLY_SIGNED_APPLICATION\" title=\"DIGITALLY SIGNED APPLICATION\">DIGITALLY SIGNED APPLICATION<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/commerceiets.com\/online-gst-registration\/#CANCELLATION_OF_GST_REGISTRATION\" title=\"CANCELLATION OF GST REGISTRATION\">CANCELLATION OF GST REGISTRATION<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"has-text-align-center wp-block-heading\"><span class=\"ez-toc-section\" id=\"ONLINE_GST_REGISTRATION\"><\/span><strong>ONLINE GST REGISTRATION<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Online GST registration applies to all individuals and entities supplying goods or services in India. <a href=\"https:\/\/commerceiets.com\/gst\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"GST (opens in a new tab)\">GST<\/a> registration becomes mandatory when the aggregate value of supply exceeds Rs.20 lakh. The Ministry of Finance simplified the GST registration procedure to ease the tax filing process. If the entity operates in a special category state, GST registration becomes applicable if the value exceeds Rs.10 lakh per annum.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"PERSONS_LIABLE_FOR_REGISTRATION\"><\/span><strong>PERSONS\nLIABLE FOR REGISTRATION<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>GST\nregistration&nbsp;is Mandatory for:-<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>As\nper Section 22(1) of GST Act:<\/strong> Any business\nwhose turnover in a financial year exceeds&nbsp;Rs 20 lakhs and limit is Rs 10\nlakhs for&nbsp;special category States i.e. north-eastern states.<\/li><li><strong>As\nper Section 22(2) of GST Act:<\/strong> Every person\nwho, on the day immediately preceding the appointed day, is registered or holds\na licence under an existing law, shall be liable to be registered under this\nAct with effect from the appointed day (Section 22 (2))<\/li><li>Persons making any inter-State taxable\nsupply;<\/li><li>Casual taxable persons making taxable supply;<\/li><li>Persons who are required to pay tax under\nreverse charge;<\/li><li>Person who are required to pay tax under\nsub-section (5) of section 9;<\/li><li>Non-resident taxable persons making taxable\nsupply;<\/li><li>Persons who are required to deduct tax under\nsection 51, whether or not separately registered under this act;<\/li><li>Persons who make taxable supply of goods or\nservices or both on behalf of other taxable persons whether as an agent or\notherwise;<\/li><li>Input service distributor, whether or not\nseparately registered under this act;<\/li><li>Persons who supply goods or services or both,\nother than supplies specified under sub-section (5) of section 9, through such\nelectronic commerce operator who is required to collect tax at source under section\n52;<\/li><li>Every electronic commerce operator;<\/li><li>Every person supplying online information and\ndatabase access or retrieval services from a place outside India to a person in\nIndia, other than a registered person; and<\/li><li>Such other person or class of persons as may\nbe notified by the government on the recommendations of the council.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"PERSONS_NOT_LIABLE_FOR_REGISTRATION\"><\/span><strong>PERSONS\nNOT LIABLE FOR REGISTRATION<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Any person engaged exclusively in the\nbusiness of supplying goods or services or both that is not liable to tax or\nwholly exempt from tax under this Act or under the Integrated Goods and\nServices Tax Act.<\/li><li>An agriculturist, to the extent of supply of\nproduce out of cultivation of land.<\/li><li>The Government on the recommendations of the\nCouncil may specify by notification.<\/li><\/ul>\n\n\n\n<h2 class=\"has-text-align-center wp-block-heading\"><span class=\"ez-toc-section\" id=\"PROCESS_OF_REGISTRATION\"><\/span><strong>PROCESS\nOF REGISTRATION<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>GST registration process is a online process\nthrough a online portal provided by Central Government of India. Government\nalso appoint GST Suvidha Providers (GSPs) to help businesses with the\nregistration process. Facilitation Centers are also available for assisting\ntaxpayers for getting registration under GST.<\/p>\n\n\n\n<p>Registration process for getting GST\nRegistration is quite simple and important steps are as follows:<\/p>\n\n\n\n<p><strong>STEP ONE<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Login to the GST online portal and select New\nregistration.<\/li><li>The applicant, will need to submit his PAN,\nmobile number and email address in Part A of Form&nbsp;<strong>GST REG\u201301<\/strong>&nbsp;on\nthe GSTN portal. The PAN is verified on the GST Portal. Mobile number and\nE-mail address are verified with a one-time password (OTP).<\/li><li>Temporary Reference Number (TRN) will be\nallotted after successfully furnishing preliminary details in PART \u2013A of the\napplication which can be used for filling up details in PART-B of the\napplication. TRN will be available on the Common Portal with a validity of a\nperiod of 15 days.<\/li><\/ul>\n\n\n\n<p><strong>STEP TWO<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Applicant needs to fill Part- B of Form&nbsp;<strong>GST\nREG-01<\/strong>&nbsp;then the form can be submitted after attaching required\ndocuments as applicable.<\/li><\/ul>\n\n\n\n<p><strong>STEP THREE<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Your Application is Now Submitted and under\nprocess, The GST Officer now will verify the application on the basis of data\nand details you provided in application.<\/li><\/ul>\n\n\n\n<p>This Process will\nlasts for Three Days that means the officer has to either approve your request\nor submit all of his objections for further process and clarification.<\/p>\n\n\n\n<p><strong>STEP FOUR<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>If the information and the uploaded documents\nare found in order, the State and the Central authorities shall approve the\napplication and communicate the approval to the common portal within three\ncommon working days. The portal will then automatically generate the\nRegistration Certificate Form&nbsp;<strong>GST REG \u201306.<\/strong><\/li><\/ul>\n\n\n\n<p>In case no deficiency is communicated to the applicant by the tax\nauthorities within three common working days, the registration shall be deemed\nto have been granted.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>The\napplicant shall be informed of the fact of grant or rejection of his\nregistration application through an e-mail and SMS by the GST common portal.<\/li><\/ul>\n\n\n\n<p><strong>STEP\nFIVE<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>If\nadditional information is required, Form&nbsp;<strong>GST REG-03<\/strong>&nbsp;will\nbe issued. Applicant&nbsp;needs to respond in Form&nbsp;<strong>GST REG-04<\/strong>&nbsp;with\nrequired information within 7 working days from the date of receipt of\nForm&nbsp;<strong>GST\nREG-03<\/strong>.<\/li><\/ul>\n\n\n\n<p><strong>STEP\nSIX<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>The\nofficer will further look in to the application\/documents submitted in detail\nand then either approve or reject the application within seven days.<\/li><\/ul>\n\n\n\n<p><em>In case registration is refused,\nthe applicant will be informed about the reasons for such refusal through a\nspeaking order. The applicant shall have the right to appeal against the\ndecision of the Authority.<\/em><strong><em>&nbsp;<\/em><\/strong><em><\/em><\/p>\n\n\n\n<p><strong>STEP SEVEN<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>If\nyou have provided all required information via Form&nbsp;<strong>GST REG-01<\/strong>&nbsp;or\nForm&nbsp;<strong>GST\nREG-04,<\/strong>the registration certificate in Form&nbsp;<strong>GST REG \u201306<\/strong>&nbsp;will\nbe issued to the applicant for the principal place of business as well as for\nevery additional place of business<\/li><\/ul>\n\n\n\n<p><strong>OTHER PROVISIONS REGARDING GST\nREGISTRATION<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>In\ncase registration is granted, applicant can download the Registration\nCertificate from the GST common portal.<\/li><li><strong>No fee<\/strong>&nbsp;is payable for filing application for\nregistration.<\/li><li>Fifteen\ndigits GSTIN includes First two digit of state code next TEN characters of PAN\nand TWO characters of entity code &amp; one checksum character.<\/li><li>Every\ncertificate of registration shall be digitally signed by the proper officer\nunder the Act. The registration Certificate once granted is permanent unless\nsurrendered, cancelled, suspended or revoked.<\/li><li><strong>As per Section 25(3)<\/strong>: A person, though not liable to be\nregistered under section 22 or section 24 may get himself registered\nvoluntarily, and all provisions of this Act, as are applicable to a registered\nperson, shall apply to such person.<\/li><li>Any\nperson who applies for registration may give an option to pay tax under section\n10 (Composition Scheme) in Part B of FORM GST REG-01, which shall be considered\nas an intimation to pay tax under the said section.<\/li><li><strong>As per Section 28(3):<\/strong> Any rejection or approval of amendments\nunder the State Goods and Services Tax Act or the Union Territory Goods and\nServices Tax Act, as the case may be, shall be deemed to be a rejection or\napproval under this Act.<\/li><li><strong>As per Section 25(5): <\/strong>A person seeking registration under this Act\nshall be granted a single registration in a State or Union territory: Provided\nthat a person having multiple business verticals in a State or Union territory\nmay be granted a separate registration for each business vertical, subject to\nsuch conditions as may be prescribed. <\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"SPECIAL_PROVISIONS_FOR_REGISTRATION_RELATING_TO_CASUAL_TAXABLE_PERSON_AND_NON-RESIDENT_TAXABLE_PERSON\"><\/span><strong>SPECIAL\nPROVISIONS FOR REGISTRATION RELATING TO CASUAL TAXABLE PERSON AND NON-RESIDENT\nTAXABLE PERSON.<\/strong><strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Section 27 of CGST Act provides for special provisions relating to casual taxable person and&nbsp;non-resident under GST. As per section 24 of <a href=\"https:\/\/commerceiets.com\/cgst\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"CGST (opens in a new tab)\">CGST<\/a> Act 2017, casual taxable person or a non-resident taxable person are liable to get registered under this act irrespective of the their total turnover. <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>As per Section 25 a casual taxable\nperson or a non-resident taxable person shall apply for registration at least\nfive days prior to the commencement of business.<\/li><li>Section 27 says that\nCasual\/non-resident taxable person&nbsp;may obtain a temporary registration for\na period of 90 days which may be extendable for additional 90 days.<\/li><li>A casual taxable person or a non-resident\ntaxable person shall, at the time of submission of application for registration\nunder section 25 (1), make an advance deposit of tax in an amount equivalent to\nthe estimated tax liability of such person for the period for which the\nregistration is sought.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"BASIC_DOCUMENTS_REQUIRED_FOR_GST_REGISTRATION\"><\/span><strong>BASIC DOCUMENTS REQUIRED FOR GST REGISTRATION<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Photographs of applicant as per business\nentity i.e. Individual \/ Partners\/ MD\/ Directors\/ Authorized person etc.<\/li><li>PAN card No.\/ Aadhar card No.\/ Valid Mobile\nNo.\/ E-mail ID of the Applicant.<\/li><li>Proof of constitution like partnership deed,\nMemorandum of Association (MOA) \/Articles of Association (AOA), certificate of\nincorporation any other Registration Certificate issued by government.<\/li><li>Details and proof of place of business like\nRent Agreement\/Lease Deed\/Electricity Bill\/ Consent Letter\/ Affidavit as the\ncase may be.<\/li><li>Bank Passbook of your bank account\nshowing&nbsp;name of account holder, MICR code, IFSC code and bank branch\ndetails.<\/li><li>Authority Letter\/ Board Resolution for\napplying for GST.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"EFFECTIVE_DATE_OF_REGISTRATION\"><\/span><strong>EFFECTIVE DATE OF REGISTRATION<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Where the application for registration has\nbeen submitted within thirty days from the date on which the person becomes\nliable to registration, the effective date of registration shall be the date of\nhis liability for registration.<\/li><li>Where an application for registration has\nbeen submitted by the applicant after thirty days from the date of his becoming\nliable to registration, the effective date of registration shall be the date of\ngrant of registration.<\/li><li>In case of suo moto registration, i.e. taking\nregistration voluntarily while being within the threshold exemption limit for\npaying tax, the effective date of registration shall be the date of order of\nregistration.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"DIGITALLY_SIGNED_APPLICATION\"><\/span><strong>DIGITALLY SIGNED APPLICATION<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Taxpayers would have the option to sign the\nsubmitted application using valid digital signatures or other alternative\nmechanisms. Further some specified taxpayers mandatorily have to sign digitally\nonly, details are given in table below:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n  <strong>SR. No.<\/strong>\n  <\/td><td>\n  <strong>Type of Applicant<\/strong>\n  <\/td><td>\n  <strong>Type of Signature required<\/strong>\n  <\/td><\/tr><tr><td>\n  <strong>1<\/strong>\n  <\/td><td>\n  <strong>Private Limited Company, Public Limited Company, Public\n  Sector Undertaking, Unlimited Company, Limited Liability Partnership, Foreign\n  Company, Foreign Limited Liability Partnership<\/strong>\n  <strong>&nbsp;<\/strong>\n  <\/td><td>\n  <strong>Digital Signature Certificate (DSC)- Class-2 and above<\/strong>\n  <\/td><\/tr><tr><td>\n  <strong>2<\/strong>\n  <\/td><td>\n  <strong>Other than above<\/strong>\n  <strong>&nbsp;<\/strong>\n  <\/td><td>\n  <strong>Digital Signature Certificate class 2 and above\n  e-Signature or any other mode as may be notified<\/strong>\n  <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"CANCELLATION_OF_GST_REGISTRATION\"><\/span><strong>CANCELLATION OF GST REGISTRATION<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The proper officer may, either on\nhis own motion or on an application filed by the registered person or by his\nlegal heirs, in case of death of such person, cancel the registration, in such\nmanner and within such period as may be prescribed, having regard to the\ncircumstances where:<\/p>\n\n\n\n<p>(a) The business has been discontinued,\ntransferred fully for any reason including death of the proprietor, amalgamated\nwith other legal entity, demerged or otherwise disposed of;<\/p>\n\n\n\n<p>(b) There is any change in the\nconstitution of the business;<\/p>\n\n\n\n<p>(c) The taxable person, other\nthan the person registered under section 25(3), is no longer liable to be\nregistered under section 22 or section 24.<\/p>\n\n\n\n<p><strong>Further the registration may be\ncancelled with retrospective effect by the proper officer in following cases:<\/strong><\/p>\n\n\n\n<p>(a) Registered person has\ncontravened such provisions of the Act or the rules made there under as may be\nprescribed;<\/p>\n\n\n\n<p>(b) Registered person paying tax\nunder section 10 (Composite Scheme) has not furnished returns for three\nconsecutive tax periods, and other registered person, has not furnished returns\nfor a continuous period of six months;<\/p>\n\n\n\n<p>(d) Any person who has taken\nvoluntary registration under section 25(3) has not commenced business within\nsix months from the date of registration;<\/p>\n\n\n\n<p>(e) Registration has been\nobtained by means of fraud, willful misstatement or suppression of facts;\nProvided that the proper officer shall not cancel the registration without\ngiving the person an opportunity of being heard.<\/p>\n\n\n\n<p>The cancellation of registration\nunder this section shall not affect the liability of the person to pay tax and\nother dues under this Act or to discharge any obligation for any period prior\nto the date of cancellation.<\/p>\n\n\n\n<p>The cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a cancellation of registration under this Act.<\/p>\n\n\n\n<p><strong>QUESTIONS COVERED<\/strong><\/p>\n\n\n\n<p>&#8216;Every person supplying goods or services in India is considered as liable to be registered under GST Act&#8217;. DO you agree with this statement? Discuss the procedure of Registration?<\/p>\n\n\n\n<p>Discuss the procedure of registration in case of GST. Under what circumstances registration can be cancelled.<\/p>\n\n\n\n<p><strong>JOIN THE CHANNEL ON TELEGRAM<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/t.me\/commerceiets\" target=\"_blank\">https:\/\/t.me\/commerceiets<\/a><\/p>\n\n\n\n<p><strong>CONNECT ON LINKEDIN<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/www.linkedin.com\/in\/kajal-mahajan-7549b2197\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.linkedin.com\/in\/kajal-mahajan-7549b2197\/<\/a><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Also Study:<\/strong><\/td><td><strong>Also Study:<\/strong><\/td><td><strong>Also Study:<\/strong><\/td><td><strong>Also Study:<\/strong><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/features-of-gst\/\">GST and its features<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/history-of-gst\/\">History of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/advantages-of-gst-in-india\/\">Advantages of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/disadvantages-of-gst\/\">Disadvantages of GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/constitutional-aspect-of-gst\/\">Constitutional aspects of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/liability-of-tax-payer\/\">Liability of tax payer<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/objectives-of-gst\/\">Objectives of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/what-is-igst\/\">IGST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/cgst\/\">CGST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/gst-council\/\">GST Council<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/utgst-full-form\/\">UTGST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/sgst\/\">SGST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/levy-and-collection-of-gst\/\">Levy and collection of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/composition-levy\/\">Composition Levy<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/online-gst-registration\/\">Online GST Registration<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/exemptions-under-gst\/\">Exemptions under GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/reverse-charge-in-gst\/\">Reverse Charge in GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/taxable-supply\/\">Taxable supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/time-of-supply\/\">Time of supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/value-of-supply\/\">Value of supply<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/place-of-supply\/\">Place of supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/inter-state-supply\/\">Inter-state supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/intra-state-supply\/\">Intra-state supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/what-is-composite-supply\/\">Composite supply<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/mixed-supply\/\">Mixed supply&nbsp;<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/composite-and-mixed-supply\/\">Composite and mixed supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/online-payment-of-gst\/\">Online payment of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/how-to-claim-tcs-in-gst\/\">How to Claim TCS in GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/how-to-claim-tds-in-gst\/\">How to claim TDS in GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/input-tax-credit-under-gst\/\">Input tax credit under GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/tax-invoice-under-gst\/\">Tax Invoice<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/debit-note\/\">Debit Note in GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/credit-note\/\">Credit Note in GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/revised-invoice-in-gst\/\">Revised Invoice in GST<\/a><\/td><td><a href=\"http:\/\/v\" target=\"_blank\">Supplementary Invoice<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/e-way-bill-in-gst\/\">E-Way bill in GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/gst-returns\/\">GST Returns<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/goods-and-service-tax-network\/\">GSTN (Goods and Service Tax Network)<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/gst-suvidha-provider\/\">GST Suvidha Provider<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/gst-portal\/\">GST Portal<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>ONLINE GST REGISTRATION Online GST registration applies to all individuals and entities supplying goods or services in India. GST registration becomes mandatory when the aggregate value of supply exceeds Rs.20 lakh. The Ministry of Finance simplified the GST registration procedure to ease the tax filing process. If the entity operates in a special category state,&#8230;<\/p>\n<p class=\"more-link-wrap\"><a href=\"https:\/\/commerceiets.com\/online-gst-registration\/\" class=\"more-link\">Read More<span class=\"screen-reader-text\"> &ldquo;ONLINE GST REGISTRATION&rdquo;<\/span> &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":3972,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[229],"tags":[],"class_list":["post-3970","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-goods-and-service-tax"],"_links":{"self":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts\/3970","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/comments?post=3970"}],"version-history":[{"count":0,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts\/3970\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/media\/3972"}],"wp:attachment":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/media?parent=3970"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/categories?post=3970"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/tags?post=3970"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}