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GST Provisions Relating To Government

Registration:

Liability for Registration in Government departments/  Local Authority-

  1. If a person makes supply of goods or services or both more than 20 lakh in a financial year then he is liable for registration under GST Act.
  2. Persons who are required to deduct tax at source (TDS) whether or not separately registered under GST Act are compulsorily  liable for registration under GST Act.

 

Information/ Documents required for registration under GST Act :

  1. Application in Form GST REG-01 in case mention at S.NO.-1 and in Form GST REG-07 in case mention at S.NO.-2.
  2. PAN/TAN as the case may be, E-mail, Mobile number
  3. Authority letter- an officer authorized in this behalf
  4. Digital signature of the authorized signatory
  5. Photograph of CEO/ person incharge / authorized signatory
  6. Proof of constitution
  7. Proof of principal place of business : electricity bill/ rent receipt or rent deed in case of rental premises
  8. Bank A/C NUMBER- copy of first page of bank a/c, cancelled cheque ( no bank a/c is required for Government department)
  9. Address of principle place of business with PIN code
  10. Details of DDO/ person responsible for deducting tax/collecting tax/ authorized signatory – name, fathers name, DOB, photo, mobile, e-mail, designation, PAN, Aadhar number, residential address etc

IN GST ACT DEFINITION OF A PERSON  INCLUDES  :`

  • Central Government or a State Government
  • A local authority
  • Any corporation established by or under any Central Act, State Act or Provincial Act or a Government company
  • A co-operative society registered under any law

DEFINITION OF A LOCAL AUTHORITY IN GST ACT :

  • A Panchayat
  • A Municipality
  • A Municipal committee , a Zila parisahd, a District board, any other authority entitled to, entitled by the Central Government or any State Government with the control of a municipal or local fund
  • A Cantonment Board
  • A Regional Council or a District Council constituted under the sixth schedule to the Constitution
  • A Development Board
  • A Regional Council constituted under article 371A of the Constitution

 

RETURN/ DEDUCTION OF TAX/PAYMENT OF TAX :

I n case of tax deduction at source-

  1. Deduct tax @ 1% from payment made to suppliers of notified goods/ services where total value of such supply under contract exceeds Rs. 2.5 lakh
  2. Tax need to deposit TDS before 10th of succeeding month in challan PMT-06 generated through portal . In case late payment of tax deducted the interest shall be liable @18% per annum.
  3. Certificate to be issued within 5 days of crediting the amount then a late fee Rs 100/ per day in RGST and Rs 100/ per day in CGST shall be leviable subject to maximum of 5000/ rupees.
  4. filling of Return within 10 days after each of such month then a late fee Rs 100/ per day in RGST and Rs 100/ per day in CGST shall be leviable.
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GST Registration In India

Goods and Services Tax (GST) has come into force from 1st July 2017 by abolishing Indirect Taxes like Excise Duty, VAT , CST and Service Tax. Earlier business are required to take registration under these taxes separately and are required to file return and maintain records. Now there is only one Indirect Tax i.e. GST . Business are required to take only one registration of GST.

Step by Step Procedure for GST Registration  :

Step 1: Visit //www.gst.gov.in/ and Select Taxpayer

Step 2: Fill the required information like State in Which registration is sought, District, Legal name of Business, PAN number, Mobile Number and Email Id.

Step 3: Provide OTP and validate , System will create Temporary Reference Number (TRN) and will be sent to you on email and Mobile Number.

Step 4: Login with TRN number and OTP on email/Mobile

Step 5: New Application form will be displayed , fill required details like

  • Business Details
  • Address of Business: upload Supporting Documents
  • Details of existing Registration like , Company Registration, LLP Registration , Partnership Registration and upload supporting Documents
  • Provide details of proprietor/ partners/ Directors/ Designated Partners/Authorized Signatory and upload Photograph
  • Provide details of Goods and Services of your business
  • Provide  details regarding type of Business: Retailer/ wholesale/ Manufacturer/ Service Provider/ Work Contract
  • Upload Details regarding Bank Account of business and Upload supporting Documents
  • Provide details of specific ward and services tax area
  • Provide state specific tax information , if any

Step 6 : Sign and Submit the Application, Once application for GST Registration is submitted , you will receive ARN on registered email id and Mobile Number.

Step 7: Track Status of application with ARN

Step 8: Receipt of Certificate or Clarification from Department, if any clarification is sought than resubmit the Application from available on GSTN portal.

 
If you wish to avail GST Registration Service for your Business you can Place your Request.




GST Migration for Existing Dealers : 

Registration under Goods and Services Taxes have been started from 16th December 2016 by the government to make smooth transition of GST. Every VAT dealer who have received Provisional Id and Password can get registered under GST. You can login to www.rajtax.gov.in  or of your state to know your GST provisional Id and Password and Service Tax Central Excise Assesses can Obtain from www.aces.gov.in .

An Applicant opting for registration under GST required to File GST Application along with business proof and Other Documents.

How To File GST Application Online :

  1. Login to https://services.gst.gov.in along with your Provisional Id and Password
  2. Submit Required Details and create user name and Password
  3. Verify OTP with Mobile and Email
  4. Login with your USER NAME and Password
  5. Fill Required information and upload Registration Certificate
  6. Fill Details about Proprietor/Partner/Directors
  7. Fill Details about Authorized Signatory
  8. Upload Photo and Authorized Person Appointment Resolution
  9. Fill details about Principle place of business
  10. Fill details about Additional Place of business
  11. Upload Registred Office Address Proof
  12. Fill Commodity and Services Details
  13. Fill Bank Account Details  and upload Bank statement or Passbook.
  14. Submit Application
  15. Submit Application with Aadhar OTP, Digital Signature of Authorized Person

Document Required for GST Registration :

  1. Your VAT Registration Certificate
  2. Photo of Applicant
  3. Authorization Letter for Appointment for Authorized Person
  4. Registered Office Address Proof : Electricity Bill / Bank Passbook Copy/ Consent Letter/ Property Tax Receipt/ Rent Agreement / Property Tax Receipt
  5. Bank Statement of the Business
  6. Aadhar No. of Authorised Person (Not Mandatory )

If you wish to avail GST Registration Service for your Business you can Place your Request.