Best CA in Pune, Best CA in Pimpri Chinchwad, Company Registration

Best GST Registration Consultant in Pune & Pimpri Chinchwad

GST is one of the biggest tax reforms in India and has significantly improved the ease of doing business by bringing multiple indirect taxes under a single law. For any serious business in India, obtaining a valid GSTIN is now a basic legal requirement.

Akhil Amit And Associates assists businesses in Pune and Pimpri Chinchwad with complete GST registration support – from eligibility check and document preparation to online filing and approval. Whether you are a startup, proprietorship, partnership firm, LLP or Private Limited Company, we ensure your GST registration is done correctly in the first attempt.

The GST law mandates that all entities involved in buying or selling goods, or providing services, must obtain GST registration once they cross the prescribed threshold turnover, or if they fall under mandatory registration categories such as inter-state supply, e-commerce selling, etc.

Who Must Obtain GST Registration?

Aggregate Turnover

Any service provider whose aggregate value of services exceeds ₹20 lakhs in a financial year (₹10 lakhs for special category states) must obtain GST registration. Any entity engaged exclusively in the supply of goods must register once aggregate turnover crosses ₹40 lakhs.

Inter-State Business

Any entity supplying goods from one state to another must register under GST irrespective of turnover. Inter-state service providers need GST registration once their annual turnover exceeds ₹20 lakhs (₹10 lakhs in special category states).

E-Commerce Sellers

Any individual or business supplying goods or services through e-commerce platforms such as Amazon, Flipkart, Meesho, etc., must obtain GST registration irrespective of turnover before starting sales on these platforms.

Casual Taxable Persons

Individuals supplying goods or services seasonally or intermittently through temporary stalls, exhibitions, or fairs must obtain GST registration as a casual taxable person prior to commencing business.

Voluntary Registration

Any business can obtain GST registration voluntarily to build credibility, work with larger corporates, and avail input tax credit. Voluntary registration can now be surrendered at any time, subject to GST cancellation procedures.

Types of GST Registration

Normal GST Registration

Applicable to most regular taxpayers operating a business in India. No security deposit is required and the registration remains valid until cancelled or surrendered.

Non-Resident Taxable Person

Applicable to individuals or entities located outside India but supplying goods or services to customers in India. Such registrations are generally valid for 3 months and may be extended on request.

Casual Taxable Person

Applicable to persons setting up seasonal shops, stalls, or temporary places of business. A deposit equivalent to the estimated GST liability for the period is required. Registration is generally valid for 3 months and can be extended.

Composition Scheme

Small taxpayers with turnover up to ₹1.5 crore can opt for the GST composition scheme and pay tax at a fixed rate on turnover with reduced compliances. However, they cannot collect GST separately from customers or claim input tax credit.

Documents Required for GST Registration

1

PAN Card of the Business

GST registration is linked to the PAN of the business. PAN must be obtained for the legal entity before applying for GST registration.
2

Identity Proof with Photographs

PAN, passport, driving licence, Aadhaar card or voter ID can be submitted as identity proof. Recent photographs of promoters / proprietors are also required.
3

Address Proof of Promoters

Documents such as passport, driving licence, Aadhaar card, voter ID or ration card can be given as address proof.
4

Business Registration Document

Proof of business registration must be submitted for all entities except proprietorships. For a partnership firm, the partnership deed is required. For LLPs or companies, the Certificate of Incorporation issued by MCA must be uploaded. Societies, trusts, clubs, government departments and other bodies must upload their registration certificates.
5

Proof of Principal Place of Business

Address proof must be provided for all places of business mentioned in the GST registration application. The following documents are acceptable:
- Owned premises: Latest property tax receipt, municipal khata copy or electricity bill in the name of the owner.
- Rented / leased property: Valid rent agreement or lease deed along with ownership proof of the lessor (property tax receipt, municipal khata or electricity bill). If agreement is not available, an affidavit with supporting proof such as electricity bill is acceptable.
- SEZ premises: SEZ approval letter / certificate issued by the Government of India.
- Shared or other premises: Consent letter from the owner along with ownership proof such as municipal khata or electricity bill.
6

Bank Account Proof

Scanned copy of first page of passbook, relevant page of bank statement or cancelled cheque containing business name, account number, IFSC, MICR and branch details.

Frequently Asked Questions on GST Registration

What is the deadline for getting registered under GST?

An entity liable for GST must apply for registration within 30 days of becoming liable. Casual taxable persons and non-resident taxable persons must obtain registration before commencing business.

Who is the primary authorised signatory?

The primary authorised signatory is the person responsible for managing all activities on the GST portal on behalf of the taxpayer – usually a promoter, partner, director or any trusted senior person authorised by the entity.

Is PAN mandatory for obtaining GST registration?

Yes. PAN is mandatory for GST registration for all Indian entities and individuals, except in the case of non-resident taxable persons where special provisions apply.

What is the validity of GST registration?

Normal GST registrations do not have an expiry date and remain valid until cancelled or surrendered. Registrations for casual taxable persons and non-resident taxable persons are valid only for the period specified in the registration certificate.

Can a person without GST registration collect GST?

No. Only registered persons can legally collect GST from customers and claim input tax credit. Unregistered persons cannot charge or show GST separately on invoices.

What is an E-Way Bill?

An e-way bill is an electronic document that evidences movement of goods valued more than ₹50,000. It contains details of supplier, recipient, goods, value, HSN code, and vehicle / transporter details.

Is it mandatory to generate an E-Way Bill?

Yes, it is mandatory where the value of consignment exceeds ₹50,000, subject to certain exceptions (such as non-motorised conveyance or specified movements from ports / airports / customs stations).

What is the penalty for not generating an E-Way Bill?

Transporting goods without a valid e-way bill can attract a penalty of ₹10,000 or the amount of tax sought to be evaded, whichever is higher, and the goods may be detained.

What is the GST composition scheme?

Under the composition scheme, eligible small taxpayers can pay GST at a fixed percentage of turnover on a quarterly basis with reduced compliances. However, they cannot collect GST separately or claim input tax credit.

Who is eligible for the composition scheme?

Registered taxpayers with aggregate turnover up to ₹1.5 crore in the preceding financial year (subject to conditions) can opt for the composition scheme. Certain businesses such as service providers (other than restaurants) and inter-state suppliers are not eligible.

Can input tax credit be claimed under composition scheme?

No. Dealers under the composition scheme cannot claim input tax credit, and their customers also cannot claim credit of tax paid under composition.

What is inter-state supply?

Inter-state supply is when the location of the supplier and the place of supply are in different states or union territories, or in case of supplies to / from SEZ units, or imports and exports.

What is intra-state supply?

Intra-state supply is when the location of the supplier and the place of supply are in the same state or union territory, excluding supplies to / from SEZs and imports / exports.

What are CGST, SGST and IGST?

For intra-state supplies, GST is split into CGST (Central GST) and SGST (State GST). For inter-state supplies and imports, IGST (Integrated GST) is levied, which is later apportioned between Centre and States.