Voluntary or compulsory GST cancellation services for businesses that have ceased operations or fallen below threshold.
Businesses with annual turnover exceeding ₹40 lakhs (₹20 lakhs for North-Eastern and hill states)
Suppliers engaged in inter-state supply of goods/services irrespective of turnover
E-commerce operators and sellers on e-commerce platforms (aggregators)
Businesses involved in export/import of goods/services or supplying to SEZ units
Casual taxable persons or non-resident taxable persons making taxable supply
Persons required to deduct TDS/TCS under GST (Section 51/52 of CGST Act)
| Tax Rate | Category | Examples of Goods/Services |
|---|---|---|
| 0% | Nil Rated | Fresh fruits, vegetables, milk, eggs, bread, salt, educational services |
| 5% | Low Rate | Apparels below ₹1000, packaged food items, footwear below ₹1000, rail transport |
| 12% | Standard Rate | Processed foods, mobiles, Ayurvedic medicines, business class air travel |
| 18% | Standard Rate | Soaps, toothpaste, capital goods, IT services, telecom services, AC restaurants |
| 28% | High Rate | Luxury items, automobiles, aerated drinks, cigarettes, 5-star hotel services |
| 0.25%/1.5%/3% | Special Rates | Rough diamonds (0.25%), gold (3%), affordable housing (1.5% without ITC) |
Submit required documents - PAN, Aadhar, address proof, bank details, and business proof.
Obtain Digital Signature Certificate (DSC) and complete Aadhar verification of promoters.
File GST REG-01 form on GST portal with all required details and documents.
Receive Application Reference Number (ARN) for tracking application status.
Get GSTIN certificate (Form GST REG-06) via email within 3-7 working days.
Receive login credentials, start filing returns, and maintain GST compliance.
Get legal recognition as a supplier of goods/services. Required for business legitimacy.
Claim input tax credit on purchases. Reduces overall tax liability and cost of operations.
Sell products across India without restrictions. Essential for e-commerce and inter-state trade.
Single tax system replacing multiple indirect taxes. Simplified compliance through GST portal.
Enhances business credibility with customers, suppliers, and financial institutions.
Export goods/services without GST payment. Claim refund of accumulated input tax credit.
The threshold limit for GST registration is ₹40 lakhs for normal category states and ₹20 lakhs for special category states (North-Eastern states, Himachal Pradesh, Uttarakhand, and Jammu & Kashmir). For service providers, the limit is ₹20 lakhs (₹10 lakhs for special category states). However, certain businesses like inter-state suppliers, e-commerce operators, and casual taxable persons need to register irrespective of turnover.
GST registration typically takes 3-7 working days from the date of application submission, provided all documents are correct and complete. The process involves Aadhar authentication, document verification, and approval by the GST officer. In case of any queries or additional information required, the process may take up to 15 days.
Penalty for failure to register under GST is 100% of the tax due or ₹10,000, whichever is higher. Additionally, interest at 18% per annum is applicable on the tax amount from the due date of registration. Late fee for delayed filing of returns is ₹50 per day (₹20 for nil returns) under CGST and an equal amount under SGST, subject to a maximum of ₹5,000.
Yes, a single business can have multiple GST registrations if it operates from multiple states or has multiple business verticals within a state. Each state requires a separate GST registration if you have a physical business presence there. However, within a state, you can opt for a single registration covering all business verticals, or separate registrations for each vertical.
GSTIN (Goods and Services Tax Identification Number) is the 15-digit unique identification number assigned to every registered taxpayer under GST. GSTN (Goods and Services Tax Network) is the IT infrastructure and backbone that processes all GST-related information. GSTN manages the technology platform while GSTIN is the taxpayer's registration number issued through this platform.
15+ years experience in GST registration and compliance for all business types.
GST registration in 3-7 days with proper documentation and follow-up.
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Complete GST compliance management, return filing, and audit support.