GST Registration
                     GST Registration
Step-by-Step Guide
What is GST Registration 
Services tax?
GST refers to the goods & services tax. This is considered the country's biggest 
indirect tax reform. This order replaced various indirect taxes that existed in India 
before. GST's history started two decades ago in India, and was made effective in 
2017. History of GST will assist you under the advantages of Goods and Services 
Taxes and the benefits over other type of taxes. GST is an indirect tax to be imposed 
on sale, production, consumption of goods, and services. A single tax is to be imposed 
on the supply of goods and services supplied from suppliers to the consumers. With 
the establishment of this new order, India has become a centralized market with only
 one indirect tax. 
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Components of GST 
Company
Because GST is a tax levied on a destination such as an end-user who purchases a tax 
is liable to pay the tax on goods and services. The tax shall be paid by the receiving 
State of the goods and services. The state that produces the goods & services will not 
have to pay the Tax. In the case of Exports, the seller of the goods and services is freed 
from paying the tax. GST eliminates the bad effect of tax i.e. tax on tax and that's exactly 
where the concept of CGST, IGST, and SGST came into the picture.
 
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Components of GST 
Company
Central Goods and Services Tax (CGST)
Under GST, CGST is a Tax implemented by Central Government on Goods & 
Services within a common state known as intra-state supplies. It is 
administered by the CGST Act. On the other hand, SGST will also be imposed 
on the same intranet supplies, but it will be controlled by the Government of 
the State.
This means that both the central and state government is ready to impose 
their acts with a suitable symmetry for revenue.
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Components of GST 
Company
State Goods & Services Tax (SGST) 
State Goods & Services Tax (SGST) SGST is a Tax levied on Intra-state supplies of both 
Goods & Services by State Government in the same way CGST is a Tax imposed on Goods 
& services supplied in the same state but will be regulated by the Central government. 
Integrated Goods & Services (IGST)
Under GST, IGST is a tax levied on Goods & Services that are furnished at the inter-state 
level and will be regulated by the IGST Act. IGST will be applicable
 in both cases, whether the importing of Goods & services in India and 
exporting of Goods & Services out of India.
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Who is Liable to pay GST? 
GST is a tax entirely based upon consumption. The customer ends up paying 
GST. But it was made mandatory for businesses to collect GST from the 
consumer and pay to the Government. Consequently, in addition to the cost of 
the products, business people will impose a GST tax on the consumer. If the 
GST is collected, companies are expected to file monthly GST returns and 
cancel the GST tax collected until the next month's 20th.
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What is the GST registration? 
Businesses whose turnover passes Rs. 40 lakhs is expected to consider as a 
normal taxable person. For opening an individual business registration of GST 
is mandatory. If the business is carried out without registering under GST, it 
will lead to fines and will be an offense under GST. GST registration usually 
takes 3-6 days working for the process of registration.
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What are the documents required for GST 
Registration?
• Pan card of the applicant 
• Adhaar card
• Address proof of Directors along with the photograph 
• Proof of business registration. 
• Letter of Authorization. 
• Bank account statement or a canceled check. 
• Digital signature 
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Procedure for Registration of the 
Company 
         
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