• The following are the general criteria for mandatory GST registration:

• When the total business turnover exceeds ₹40 lakh for goods or ₹20 lakh for services in a financial year (For North-Eastern states, the threshold is ₹20 lakh for goods and ₹10 lakh for services).

• Casual taxable persons and non-resident taxable persons.

• Agents of suppliers and Input Service Distributors (ISD).

• Electronic Commerce Aggregators.

• Persons supplying goods or services through an e-commerce platform.

• In addition to these, there are other specific cases where registration is compulsory. Besides mandatory registration, businesses can also opt for voluntary GST registration.

A supplier of goods or services must apply for GST registration in the state from which the taxable goods or services are supplied, specifying the place(s) of business. If the business operates in multiple states, separate GST registrations must be obtained for each state.

No, a person cannot apply for a single GST registration to cover multiple states. Separate GST registrations are required for each state where the person conducts business operations, regardless of whether the business name is the same or different. This also applies to individuals or entities with the same PAN operating in multiple states.

Once an application for registration under the Goods & Services Tax Act is submitted, the competent officer reviews and verifies the details. Upon satisfaction, the officer issues a soft copy of the Certificate of Registration, which includes the GSTIN assigned to the applicant.

The following are excluded from GST registration:

• Agriculturists for agricultural purposes

• Persons supplying only goods or services that are tax-exempt or not liable to tax

• Services provided by courts or tribunals established by law

• Services rendered by employees

• Funeral, burial, crematorium, mortuary services, including transportation of the deceased

• Sale of land as per Schedule 5 (ii)(b) and sale of buildings

• Actionable claims, except lottery, betting, and gambling

• Persons with turnover below the prescribed threshold exemption limit

The event of supply of Goods and/or Services i.e. transactions such as the sale, transfer, barter, exchange, license, rental, lease or disposal made, or agreed to be made for a consideration of taxable goods or services, is to be considered a taxable event under the GST Act.

Time of Supply for Goods:
The earliest of the following:
(a) Date the supplier issues the invoice, or
(b) The last date by which the invoice must be issued as per law, or
(c) Date the supplier records the payment in their books, or
(d) Date the payment is credited to the supplier’s bank account.

Time of Supply for Services:

• Case 1: Invoice issued within prescribed period
  The earliest of:
  (a) Date of invoice issuance, or
  (b) Date payment is recorded in books, or
  (c) Date payment is credited to the bank account.

• Case 2: Invoice not issued within prescribed period
  The earliest of:
  (a) Date service is provided, or
  (b) Date payment is recorded in books, or
  (c) Date payment is credited to the bank account.

Time of Supply under Reverse Charge:
The earliest of:
(a) Date of receipt of goods (applicable only to goods, not services), or
(b) Date payment is recorded in recipient’s books, or
(c) Date immediately following 30 days from supplier’s invoice date (for services, 60 days from invoice date).

There are no government fees for GST registration.

Every person registered under GST, whether mandatorily or voluntarily, shall file the requisite GST Returns in the manner prescribed and within the time limit prescribed for same.

Payment for the tax or any penalty, fees, etc. shall be made via any of these payment modes:

• Internet Banking
• NEFT or RTGS

This amount shall be credited to the electronic cash ledger of the registered dealer.

Registered dealers are required to file the following returns:

• Monthly Return: Every registered taxable person must electronically file a monthly return detailing inward and outward supplies, input tax credit claimed, tax payable, tax paid, and other relevant information within the prescribed due date for that month.

• Composition Scheme Return: Dealers opting for the composition scheme must file a return quarterly, electronically, within 18 days after the end of each quarter or part thereof.

• TDS Return: Dealers required to deduct tax at source must file an electronic TDS return within 10 days after the month in which the deduction was made.

• Input Service Distributor (ISD) Return: Every ISD must file an electronic return monthly, within 13 days after the end of the calendar month or part thereof.

• First Return: Newly registered taxable persons must file their first return covering the period from the date of registration liability to the end of the registration month.

• Annual Return: All registered taxable persons must file an annual return for each financial year by December 31st following the end of that financial year.

• Final Return: Those applying for cancellation of registration must file a final return within three months from the date of cancellation or the cancellation order, whichever is later, in the prescribed form.

Every e-commerce operator engaged in facilitating the supply of taxable goods/services shall collect the tax at source at the time of credit or at the time of payment, whichever is earlier.