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What is GST (Goods and Services Tax)?

GST stands for Goods and Services Tax. It is a comprehensive indirect tax levied on the supply of goods and services in India. It replaced multiple cascading taxes like Excise Duty, VAT, Service Tax, CST, and others. The GST Act was enacted on 29th March 2017 and came into effect on 1st July 2017. GST follows a destination-based consumption model — the tax is collected by the state where the goods or services are finally consumed, not where they are manufactured. It is a unified tax applicable across the entire country.

GST has simplified the indirect tax structure in India by replacing over 17 different taxes into one. It ensures seamless flow of Input Tax Credit across the supply chain, eliminates the cascading effect of tax-on-tax, and has brought transparency and compliance through a robust digital infrastructure. Whether you are a manufacturer, trader, service provider, or e-commerce seller, understanding and complying with GST is essential for running your business legally and efficiently.

Types of GST

CGST (Central GST): Collected by the Central Government on intra-state supplies of goods and services
SGST (State GST): Collected by the State Government on intra-state supplies of goods and services
IGST (Integrated GST): Collected by the Central Government on inter-state supplies and imports of goods and services
UTGST (Union Territory GST): Collected by the Union Territory on intra-UT supplies, similar to SGST but applicable in Union Territories without a legislature

GST Rate Structure

GST rates in India are divided into five main slabs based on the nature of goods and services:

0% (Nil): Essential items like fresh fruits, vegetables, milk, bread, salt, natural honey, flour, educational services, healthcare services
5%: Items like sugar, tea, coffee, edible oils, coal, fertilizers, economy class air travel, transport services, small restaurants
12%: Items like butter, ghee, fruit juices, mobile phones, sewing machines, business class air travel, hotels (Rs. 1,000-7,500)
18%: Most goods and services fall under this slab including capital goods, industrial intermediaries, IT services, telecom, financial services, restaurants in hotels
28%: Luxury and demerit goods like automobiles, cement, aerated drinks, ACs, dishwashers, 5-star hotels, race club betting, casinos

Who should register for GST?

A ‘taxable person’ under GST is a person who carries on any business at any place in India and who is registered or required to be registered under the GST Act. Any person who engages in economic activity including trade and commerce is treated as a taxable person.

  • Casual taxable persons
  • Non-resident casual taxable persons
  • Persons making any inter-state taxable supplies
  • Agents acting on behalf of a registered taxpayer
  • E-commerce operators
  • TDS/TCS deductors
  • Persons conducting business in a state other than the one they are located in
  • Persons who sell products on e-commerce sites such as Amazon and Flipkart
  • Individuals working in the import-export industry
  • Persons subject to reverse charge taxation
  • Businesses registered under previous taxes such as VAT, excise, and service tax
  • Individuals running an aggregator company
  • Input Service Distributors
  • OIDAR service providers in India

When is GST Registration Mandatory?

If a company's annual turnover is one of the following, it is eligible for GST registration:

  • The limit is Rs. 40 lacs or higher for the manufacturing sector
  • The service sector has a threshold of Rs. 20 lacs or higher
  • The threshold limit is Rs. 10 lacs or more for particular category states

Special Category States include Arunachal Pradesh, Assam, Jammu & Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Tripura, Sikkim, and Uttarakhand.

  • Jammu and Kashmir and Assam are two particular category states that chose to have a threshold limit of Rs.40 lacs for commodities
  • Puducherry, a regular category state, opted for a threshold limit of Rs. 20 lacs for goods

Documents Required for GST Registration

  • PAN Card
  • Proof of Business Registration
  • Proof of Identity
  • Photographs
  • Business Bank Account
  • Business Address Proof

GST Return Filing

Every registered GST taxpayer is required to file periodic returns disclosing details of sales, purchases, tax collected, and tax paid. The type and frequency of returns depend on the nature of registration and the scheme opted for. Below are the key GST returns:

GSTR-1: Monthly or quarterly return for reporting all outward supplies (sales) made during the tax period. Due by 11th of the following month.
GSTR-3B: Monthly self-assessment return summarizing outward and inward supplies, ITC claimed, and tax paid. Due by 20th of the following month.
GSTR-9: Annual return consolidating all monthly/quarterly returns filed during the financial year. Due by 31st December of the following financial year.
GSTR-9C: GST reconciliation statement and audit report for taxpayers with turnover exceeding Rs. 5 crore. Filed along with GSTR-9.
GSTR-4: Annual return for composition scheme taxpayers, summarizing quarterly payments and annual details. Due by 30th April of the following financial year.
GSTR-5: Return for non-resident foreign taxpayers conducting business in India. Due by 20th of the following month or within 7 days after the expiry of registration.

Penalties for GST Non-Compliance

  • Late filing of GST return attracts a late fee of Rs. 50 per day (Rs. 25 CGST + Rs. 25 SGST) for regular returns, subject to a maximum cap
  • For nil returns, the late fee is Rs. 20 per day (Rs. 10 CGST + Rs. 10 SGST)
  • Interest at 18% per annum is charged on the outstanding tax amount from the due date till the date of actual payment
  • Non-registration under GST when liable attracts a penalty of 10% of the tax due or Rs. 10,000, whichever is higher
  • Fraudulent invoicing or tax evasion can attract a penalty of 100% of the tax amount involved along with prosecution
  • Continuous non-compliance may lead to suspension or cancellation of GST registration by the tax authorities

How it works?

01

Share business details

Provide your business PAN, Aadhaar, address proof, and nature of goods/services.

02

Application preparation

Our GST expert prepares your registration application on the GST portal with all documents.

03

Verification & follow-up

We handle any queries from the GST officer and ensure smooth verification process.

04

GSTIN allotment

Receive your GST registration certificate with GSTIN — you can now collect and file GST.

Chat with us

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Frequently asked questions

If you have zero turnover and started recently then it is not mandatory for you. But if you are one of the following, Company with Rs. 40 lacs or higher for the manufacturing sector, Company in service sector has a threshold of Rs. 20 lacs or higher then its mandatory for you to register for GST.

Under the Regular Scheme, businesses can collect tax from buyers, claim Input Tax Credit (ITC) on purchases, and must file monthly returns (GSTR-1 and GSTR-3B). Under the Composition Scheme, businesses with turnover up to Rs. 1.5 crore pay tax at a fixed lower rate (1% for manufacturers, 5% for restaurants, 6% for service providers), cannot collect tax from buyers, cannot claim ITC, and file only quarterly returns. The Composition Scheme is simpler but has limitations on inter-state supply and e-commerce sales.

Input Tax Credit (ITC) is the tax paid on purchases of goods or services that can be set off against the GST liability on sales. For example, if you paid Rs. 1,800 as GST on raw materials and collected Rs. 3,600 as GST on finished goods sold, you only need to pay Rs. 1,800 (3,600 - 1,800) to the government. ITC can only be claimed if the supplier has filed their return and the purchase is used for business purposes. ITC is not available on personal expenses, exempt supplies, or blocked credits under Section 17(5).

Regular taxpayers must file GSTR-1 (outward supplies) by 11th of the following month and GSTR-3B (summary return with tax payment) by 20th of the following month. Small taxpayers with turnover up to Rs. 5 crore can opt for quarterly filing under the QRMP scheme where GSTR-1 is filed quarterly and GSTR-3B is filed quarterly with monthly tax payment through PMT-06 challan. Annual return GSTR-9 must be filed by 31st December of the following year.

An E-way Bill is an electronic document required for the movement of goods worth more than Rs. 50,000 from one place to another. It must be generated on the E-way Bill portal before the goods are transported. The bill is valid for specific distances — 1 day for up to 200 km and 1 additional day for every 200 km thereafter. Both the consignor and the transporter can generate the E-way Bill. Failure to carry a valid E-way Bill during transit can result in penalty and detention of goods.

Yes, GST registration can be cancelled voluntarily if the business is closed, transferred, or no longer requires registration. It can also be cancelled by the tax officer if the taxpayer fails to file returns for a continuous period, or has obtained registration through fraud or misrepresentation. To apply for voluntary cancellation, Form GST REG-16 must be filed on the GST portal. After cancellation, a final return in GSTR-10 must be filed within 3 months of the date of cancellation.