Launched on 1 July 2017, the Goods & Services Tax (GST) applies to all Indian service providers (including freelancers), traders and manufacturers. A variety of Central taxes like Service Tax, Excise Duty, CST and state taxes like Entertainment Tax, Luxury Tax, Octroi, VAT are accumulated in the GST. Also, taxpayers with a turnover of less than ₹1.5 crore can choose a composition scheme to get rid of tedious GST formalities and pay GST at a fixed rate of turnover.

Every product goes through multiple stages along the supply chain, including purchasing raw materials, manufacturing, selling to the wholesaler, selling to the retailer and then the final sale to the consumer. Interestingly, GST will be levied on all of these 3 stages. Let’s say if a product is produced in West Bengal but is being consumed in Uttar Pradesh, the entire revenue will go to Uttar Pradesh.

GST has three tax components, namely:

• Central Goods and Services Tax or CGST, it is a central government
• State Goods and Services Tax or SGST which is a state component. Where centre and state will levy GST on all entities for all the transaction in the state
• The Integrated Goods and Services Tax (IGST), to be levied by the centre, i.e. when a transaction happens from one state to another.

The list of documents required for registration of GST for various business are as follows:

• PAN Card of LLP
• LLP Agreement
• Partners’ names and address proof

• Certificate of Incorporation
• PAN Card of Company
• Articles of Association, AOA
• Memorandum of Association, MOA
• Resolution signed by board members
• Identity and address proof of directors
• Digital Signature

• Passport
• Voter Identity Card
• Aadhar Card
• Ration Card
• Telephone or Electricity Bill
• Driving License
• Bank Account Statement

Add what works as identity proof, One can use a PAN Card, Aadhar Card as identity proof. For address proof, any of the director’s can show their voters ID, passport, telephone bill, electricity bill and telephone bill.

• Step 1: To apply GST Registration Online, visit the GST portal and select ‘New GST Registration’
• Step 2: Fill in the necessary details like name of business, state, pan card details, etc
• Step 3: Enter the OTP and click proceed
• Step 4: Make a note of the Temporary Reference Number(TRN)
• Step 5: Check the GST portal and select ‘Register’ in the ‘Taxpayers’ menu
• Step 6: Enter the TRN and proceed
• Step 7: Enter the OTP received on your registered mobile number or your email and then proceed
• Step 8: You can check the status of your application on the next page
• Step 9: Fill in the necessary details and upload the necessary documents
• Step 10: Submit your application after verifying by one of the three methods given
• Step 11: After completion, you will receive the Application Reference Number(ARN) on your registered mobile number and email id
• Step 12: Now you can access the status of the ARN on the GST portal.

After successful registration, you will get your GST registration certificate and GSTIN after verification of the GST application and other mandatory GST registration documents by the GST officer. Be aware that no hard copies of the certificate will be issued and the GST certificate can be downloaded from the GST Portal.

• Any individual or business entity that carries out taxable supplies of goods or services
• Annual turnover of the business exceeds the prescribed threshold limit (currently ₹20 lakhs for most businesses)
• E-commerce operators that facilitate the supply of goods and services through their platform
• Non-resident taxable persons who occasionally supply goods or services in India
• Businesses that are involved in inter-state supply of goods or services
• Input service distributors who distribute input tax credit to their branches or units
• Casual taxable persons who supply goods or services occasionally in India
• Businesses that were previously registered under the old tax regime (VAT, Service Tax, etc.) and have migrated to GST.

A GST Certificate is a document issued by the Indian government to businesses registered under the Goods and Services Tax (GST) system. It serves as proof of the business's registration under GST and includes details such as the business's GST identification number, name, and address. Businesses are required to have a GST Certificate to be able to charge and collect GST from customers. It is also used for various other purposes such as availing input tax credits, applying for loans and participating in tenders.

A GST Certificate is a document issued by the Indian government to businesses registered under the Goods and Services Tax (GST) system. It serves as proof of the business's registration under GST and includes details such as the business's GST identification number, name, and address. Businesses are required to have a GST Certificate to be able to charge and collect GST from customers. It is also used for various other purposes such as availing input tax credits, applying for loans and participating in tenders.

A GST Certificate is a document issued by the Indian government to businesses registered under the Goods and Services Tax (GST) system. It serves as proof of the business's registration under GST and includes details such as the business's GST identification number, name, and address. Businesses are required to have a GST Certificate to be able to charge and collect GST from customers. It is also used for various other purposes such as availing input tax credits, applying for loans and participating in tenders.

A GST Certificate is a document issued by the Indian government to businesses registered under the Goods and Services Tax (GST) system. It serves as proof of the business's registration under GST and includes details such as the business's GST identification number, name, and address. Businesses are required to have a GST Certificate to be able to charge and collect GST from customers. It is also used for various other purposes such as availing input tax credits, applying for loans and participating in tenders.

A GST Certificate is a document issued by the Indian government to businesses registered under the Goods and Services Tax (GST) system. It serves as proof of the business's registration under GST and includes details such as the business's GST identification number, name, and address. Businesses are required to have a GST Certificate to be able to charge and collect GST from customers. It is also used for various other purposes such as availing input tax credits, applying for loans and participating in tenders.

A GST Certificate is a document issued by the Indian government to businesses registered under the Goods and Services Tax (GST) system. It serves as proof of the business's registration under GST and includes details such as the business's GST identification number, name, and address. Businesses are required to have a GST Certificate to be able to charge and collect GST from customers. It is also used for various other purposes such as availing input tax credits, applying for loans and participating in tenders.

A GST Certificate is a document issued by the Indian government to businesses registered under the Goods and Services Tax (GST) system. It serves as proof of the business's registration under GST and includes details such as the business's GST identification number, name, and address. Businesses are required to have a GST Certificate to be able to charge and collect GST from customers. It is also used for various other purposes such as availing input tax credits, applying for loans and participating in tenders.

A GST Certificate is a document issued by the Indian government to businesses registered under the Goods and Services Tax (GST) system. It serves as proof of the business's registration under GST and includes details such as the business's GST identification number, name, and address. Businesses are required to have a GST Certificate to be able to charge and collect GST from customers. It is also used for various other purposes such as availing input tax credits, applying for loans and participating in tenders.