GST Registration - Individuals

Every business that buys and sells goods and services, or provides services, must register for GST. Businesses in India with annual sales exceeding Rs.20 lakhs (for services) or Rs.40 lakhs (for goods) must register for GST and obtain a valid GSTIN.

All businesses that ship goods interstate must register for GST and have a valid GSTIN. Company employees who make taxable deliveries for others, such as agents and brokers, are subject to the same rules.

A new GST registration to obtain a GSTIN is simple because there are only a few basic steps. (visit www.gst.gov.in)

General requirements are as follows:

• PAN of the owner(s)
• Aadhar of the owner(s)
• Name of business
• Nature of business
• Rental agreement / sale deed of business premises
• EB card / bill copy
• Valid mobile number
• valid mail id
• Passport size photograph of owner(s)

Under the GST framework, the GST is charged at every point of sale. Within-state sales are subject to both Central and State GST. All interstate transactions are subject to the Integrated GST.

Please note that the GST registration online is a highly simplified procedure.

For services provided between states, individuals who make a total annual turnover of Rs. 20 lakhs are excluded from getting a GSTR 1 registration. (Persons who make taxable supplies of services through e-commerce operators are exempt from obtaining compulsory GST registration if their aggregate annual revenue does not exceed Rs. 20 lakh.

Yes, with single gst id that is GSTIN .you can do n number of business. However you need different GSTIN for associated entities and branches and where the key person is different.

Regular taxpayers’ GST registration certificates do not have a validity time and do not expire unless they are cancelled. GST registrations – i.e, GSTIN for casual taxable individuals and non-resident taxable persons, on the other hand, are only valid for a limited time.

The application for GST registration must be submitted within 30 days of the date on which the applicant becomes liable to obtain GST registration.

Fill in your login information. Select Services, then User Services, then View/Download Certificates from the drop-down menu that appears. The GST certifications issued by the Goods and Services tax authority will be listed in descending order on the screen.

If the applicant submits a registration application more than thirty days after the date on which he becomes eligible for registration, the registration will take effect on the day on which the registration is granted.

No, an individual who is not registered for GST cannot collect GST from his clients or claim input tax credits for GST paid.