Under the GST regime, all taxpayers are registered on a unified portal for compliance and administration purposes. They are assigned registration under a single authority. On registration, all the taxpayers are assigned a unique Goods and Services Tax Identification Number (GSTIN).
GSTIN is a 15-digit Number which is constituted as below:
Any taxpayer looking to get registered needs to apply on the GST portal with the requisite details like name, nature of business, service/ product code category, details of promoters/ directors among other. On application, the details are sent to the local GST department for approval and allotment of GSTIN.
The Goods and Services Tax or GST is an indirect tax which has replaced most of the indirect taxes in India such as the VAT, excise duty, services tax, etc. The Goods and Service Tax Act came into effect on 1st July 2017. GST is levied on the supply of goods and services. It is a comprehensive, multi-stage, destination-based tax that is levied on every value addition. The GST law is applicable all across India.
Under the GST regime, the tax is levied at every point of sale/value addition. In the case of intra-state sales, Central GST and State GST are charged on every sale whereas all the inter-state sales are chargeable to the Integrated GST tax Following taxpayers are required to be registered under GST:
GST Number can be applied in an online process which requires multiple details of the business being registered. It requires various details regarding the business along with the following documents:
Documents Required For Proprietor
Address proof of business
Own office
Rented office
Consented office
Bank details
Address proof of business
Own office
Rented office
Consented office
Bank details
Documents Required For Private Limited / Public limited / One person company / LLP
Address proof of business
Own office
Rented office
Consented office
Bank details
Address proof of business
Own office
Rented office
Consented office
Bank details
Documents Required For Society or Trust or Club
Address proof of business
Own office
Rented office
Consented office
Bank details
For purpose of identity proof, one can use a Permanent Account Number or Adhr Card. For address proof, any of the directors can show their voters ID, passport, telephone bill, electricity bill and telephone bill.