GST Registration & Filing — Complete Practical Guide
What is GST
GST (Goods and Services Tax) is a single tax on the sale of goods and services, replacing older taxes like VAT, service tax, and excise duty.
- CGST + SGST — apply on sales within your own state
- IGST — applies on interstate sales
- Current tax slabs: 0% (essentials), 5%, 18% (standard), 40% (luxury/sin goods like tobacco, expensive cars, aerated drinks)
Step 1: Do You Need to Register?
| Business Type | Threshold (Normal States) | Threshold (Special States*) |
|---|---|---|
| Goods | ₹40 lakh/year | ₹20 lakh/year |
| Services | ₹20 lakh/year | ₹10 lakh/year |
*Special states: Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, Uttarakhand
Registration is mandatory regardless of turnover if you:
- Sell interstate (one state to another)
- Sell on e-commerce platforms (Amazon, Flipkart, etc.)
- Are a casual or non-resident taxable person
Voluntary registration (even below threshold) is worth considering — it lets you claim Input Tax Credit (ITC) and builds credibility with bigger clients.
Step 2: Documents Needed
- PAN Card + Aadhaar Card
- Business address proof (electricity bill / rent agreement + NOC if rented)
- Bank account proof (cancelled cheque / statement)
- Passport-size photo
- For Company/LLP only: Incorporation certificate + Digital Signature Certificate (DSC)
Step 3: Registration Process (gst.gov.in)
A. Part A — Get your TRN
- Go to gst.gov.in → Services → Registration → New Registration
- Select "Taxpayer," enter state, business legal name, PAN
- Enter mobile + email → verify both OTPs
- You'll receive a TRN (Temporary Reference Number) — save it
B. Part B — Fill full application
- Login again using TRN → OTP verify
- Complete all tabs: Business Details, Promoter/Partners, Authorized Signatory, Business Address, Goods/Services (HSN/SAC code), Bank Account
- Upload all required documents in each tab (green tick = done)
C. Verify & Submit
- EVC (OTP) — sufficient for proprietorships
- DSC — mandatory for companies/LLPs
D. Track & Receive GSTIN
- You'll get an ARN to track status (usually 3–7 working days)
- On approval, download your GST Certificate (REG-06) — contains your 15-digit GSTIN
Cost: Free, if done yourself directly on the portal.
Step 4: Filing Returns (Ongoing, Every Month)
| Return | Purpose | Due Date |
|---|---|---|
| GSTR-1 | Report all sales (invoice-wise) | 11th of next month |
| GSTR-3B | Summary of sales, purchases, tax + ITC, tax payment | 20th of next month |
| CMP-08 / GSTR-4 | For Composition Scheme businesses | Quarterly / Annually |
| GSTR-9 | Annual return (mandatory if turnover > ₹2 crore) | 31st December |
| GSTR-9C | Reconciliation statement (if turnover > ₹5 crore) | 31st December |
How to file GSTR-1: Returns Dashboard → select period → GSTR-1 → Prepare Online → fill B2B/B2C invoice details (or upload JSON) → Preview → Submit → File with DSC/EVC
How to file GSTR-3B: Returns Dashboard → GSTR-3B → Prepare Online → confirm sales (Table 3.1) → check auto-filled ITC (Table 4) → pay tax via Create Challan (if due) → Offset Liability → File with DSC/EVC
Small business tip: If turnover is under ₹1.5 crore, the Composition Scheme offers a lower fixed tax rate (1.5%–6%) with simpler quarterly filing.
Late Filing = Penalty
- Late fee: ~₹20–50/day
- Interest: 18% p.a. on unpaid tax
File on time to avoid this piling up.
Final Checklist
- ✅ Check turnover against threshold
- ✅ Keep documents ready
- ✅ Register at gst.gov.in, download GSTIN certificate
- ✅ Print GSTIN on every invoice
- ✅ File GSTR-1 and GSTR-3B every month (or quarterly under QRMP)
- ✅ Consider Composition Scheme if turnover < ₹1.5 crore
Rules and due dates change periodically — always verify on gst.gov.in or consult a CA before filing.
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