GST Registration

GST Registration

Goods and Services Tax (GST) is a tax on goods and services consumed in India. It is an indirect tax that has replaced several other indirect taxes, including excise duty, VAT, and services tax. Enforced from July 1, 2017, GST is governed by the Goods and Service Tax Act, passed by the Indian Parliament on March 29, 2017.

GST registration is mandatory for: -

Taxable Person under GST

A ‘taxable person’ under the GST Act is someone conducting business in India and is registered or required to be registered under the GST Act. This includes individuals, HUFs, companies, firms, LLPs, AOPs/BOIs, corporations, government companies, foreign corporations, co-operative societies, local authorities, governments, trusts, or artificial juridical persons.

GST Registration Turnover Limit

GST registration can be obtained voluntarily by any person or entity, irrespective of turnover. It becomes mandatory if the turnover exceeds a certain limit.

Service Providers

Mandatory if the aggregate turnover in a year exceeds Rs. 20 lakhs (Rs. 10 lakhs in special category states).

Goods Suppliers

Mandatory if engaged exclusively in supplying goods and the aggregate turnover crosses Rs. 40 lakhs. If not meeting the conditions, registration is required when the turnover crosses Rs. 20 lakhs (Rs. 10 lakhs in special category states).

Special Category States

Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, and Uttarakhand.

Aggregate Turnover

Calculated based on PAN, even if one person has multiple places of business.

Types of GST Registration

Various types include regular, casual taxable persons, non-resident taxable persons, and eCommerce operators. Casual taxable persons, non-resident taxable persons, and eCommerce operators must register irrespective of turnover.

Casual Taxable Persons:

Occasional suppliers of goods or services in a State or Union territory where they have no fixed place of business.

Non-resident Taxable Persons

Foreign entities supplying goods or services without a fixed place of business in India.

E-Commerce Operators

Those owning, operating, or managing digital or electronic platforms for electronic commerce

What is GSTIN?

GSTIN (Goods and Services Tax Identification Number) is a 15-character number based on PAN and the State of the applicant.

Download GST Registration Certificate

GST Certificate is issued to registered entities, which should be displayed prominently. Downloading is easy through the GST Portal.

Register for GST through AccTeez

AccTeez provides GST registration in less than 7 working days. The process is initiated by sharing basic details, followed by a discussion with a GST expert. Documents are collected and verified, and the application is submitted to the GST Portal.

Voluntary GST Registration

Entities can obtain GST registration voluntarily, enabling them to avail Input Tax Credit and provide GST bills to customers.

Penalty for NOT Obtaining GST Registration

Failure to obtain GST registration within 30 days of becoming liable can result in a penalty of Rs. 10,000 and loss of input tax credit during the delay.

Documents Required for GST Registration

Sole Proprietor/Individual:

LLP and Partnership Firms:


Company (Indian and Foreign):

Benefits of GST Registration

Bank Loans

GST registration and return filing serve as proof of business activity, aiding in securing loans from banks and NBFCs.

Supplier Onboarding

Many reputed companies require GST registration during supplier onboarding.


Essential for selling online through platforms like Amazon, Flipkart, and others.

Input Tax Credit

Eligibility to collect GST from customers and offset the liability against taxes paid, resulting in tax savings and improved margins

At AccTeez, we provide end-to-end assistance for GST Registration, catering to the needs of individuals, proprietorship firms, companies, LLPs, and other legal entities. Our expert team ensures a seamless process, guiding you through every step. For more details and a smooth GST registration experience, don’t hesitate to reach out. 

GST Return Filing

GST return filing is a mandatory process for businesses registered under the Goods and Services Tax (GST) system in India. It involves providing details of sales, purchases, and taxes collected and paid on a monthly, quarterly, or annual basis, depending on the business type. The comprehensive GST system in India has streamlined taxpayer services such as registration, returns, and compliance.

GSTR – 1: Return for Outward Supplies

GSTR-1 is a monthly return of outward supplies undertaken by a normal registered taxpayer under GST. In other words, this monthly return showcases the sales transactions of a business in a particular month.

The due date for GSTR-1 is generally the 11th of the following month or the standard date for filing GSTR-1 is 10 days from the end of the month for which such a return is to be filed.

GSTR – 2: Return for Inward Supplies

GSTR-2 is a monthly return of inward supply of goods and services as agreed by the recipient of the goods and services. In other words, GSTR-2 contains details with regards to the purchases made by the recipient in a particular month. The information contained in GSTR-2 is auto-populated with the details contained in GSTR-2A.

The process of making changes and filing GSTR-2 is required to be undertaken between 11th and 15th day of the succeeding month for which return is to be filed.

GSTR – 2A: Read Only Document 

GSTR-2A is a read only document. This document gets auto-populated once the supplier uploads the details in GSTR-1. In other words, GSTR-2A enables the recipient to verify the details uploaded by the supplier in GSTR 1. Also the recipient could accept, reject, modify or keep the invoices pending using the said details. However, such changes are made by the recipient in GSTR 2.

GSTR-2A is a read-only document used by the recipient to match the details uploaded by the supplier in GSTR-1. Thus, the recipient can accept, reject, modify or keep the invoices pending in case there is any mismatch. However, the recipient can make actual changes, if any, only in Form GSTR 2. This process of making changes and filing GSTR-2 is to be undertaken between 11th and 15th day of the month succeeding the month for which such a return is to be filed.

GSTR – 3B: Summary of Inward and Outward Supplies

This is a monthly return for regular taxpayers and requires the summary of outward supplies, input tax credit, and tax liability. It is a self-declaration of the taxpayer’s tax liability for the month and is filed even if there are no outward supplies. GSTR-3B is an interim return and needs to be filed along with the payment of taxes.

The GSTR-3B must be submitted by the 20th of the month succeeding the tax period for which GST is filed. In case no transactions have been undertaken in a particular month, the registered person needs to file a NIL return for that period.

GSTR – 4: Return For Composition Dealers

This return is for composition scheme taxpayers who have opted for a simplified taxation scheme. It requires the details of outward supplies, inward supplies, and tax liability. GSTR-4 is filed quarterly, and it allows taxpayers to pay tax at a fixed rate without maintaining detailed records.

GSTR – 5: Return For Non-Resident Taxable Persons

This return is for non-resident taxpayers who are registered under GST and engage in business activities in India. It requires the details of inward and outward supplies made during the period. GSTR-5 is filed monthly and includes information about imports, exports, and any adjustments made to invoices.

The details in GSTR 5 need to be filed within a time period that is earlier of:

within 20 days after the end of the calendar month or within 

7 days after the last date of validity of the registration

GSTR – 6: Return for Input Service Distributors 

GSTR 6 is a monthly return that an Input Service Distributor files every calendar month. This return provides information of all the invoices on which credit has been received and is issued by an ISD. This means that it gives a summary of the total input tax credit available for distribution during a particular month. Thus, the details of the invoices that an ISD furnishes in form GSTR 6 are made available to every recipient of the credit. These details are visible to the recipient in part B of form GSTR 2A.

GSTR-6 needs to be filed on the thirteenth day of the month succeeding the month for which tax is to be paid.


GSTR – 7: Return for Taxpayers Deducting TDS

This return is for taxpayers who are required to deduct tax at source (TDS) while making certain payments such as salaries, commissions, etc. It requires the details of TDS deducted and deposited

GSTR-7A is an auto-generated form. The form gets generated once the deductor furnishes details in Form GSTR-7 on the common portal. If the details furnished by the deductor are accepted by the deductee, then a TDS certificate is made available to the deductee electronically.

GSTR-7 is required to be filed by the deductor within 10 days after the end of the month in which the deduction was made.


GSTR 9 & 9C: Annual Return

 GSTR-9 is an annual return that needs to be filed by regular taxpayers. It requires the details of outward and inward supplies made during the financial year. It includes information about sales, purchases, input tax credit availed, and taxes paid. GSTR-9 is a consolidated summary of all the monthly/quarterly returns filed during the financial year. The due date for filing GSTR-9 is generally the 31st of December of the following financial year. For example, for the financial year 2020-2021, the due date would be 31st December.

GSTR-9C is a reconciliation statement and certification that needs to be filed along with GSTR-9. It is applicable to taxpayers whose annual turnover exceeds a specified threshold. GSTR-9C requires the taxpayer to reconcile the data provided in the audited financial statements with the figures reported in the annual return (GSTR-9). It also requires certification by a Chartered Accountant or Cost Accountant. The due date for filing GSTR-9C is the same as that of GSTR-9, which is generally the 31st of December of the following financial year.

At AccTeez, we understand the significance of accurate and timely GST return filing. Our dedicated team ensures compliance with regulatory requirements, allowing you to focus on your core business activities. For reliable GST return filing support, contact AccTeez today.

GST Amendment/Modification

GST Amendment/Modification services provided by AccTeez are designed to assist businesses in updating and modifying their GST registration details as per their evolving needs. This may include changes in business information, contact details, or any other relevant modifications required to ensure accurate compliance with GST regulations. Our experienced team navigates through the complexities of the amendment process, making it easy for businesses to stay up-to-date and aligned with regulatory requirements. Whether you’ve undergone structural changes, need to update your business particulars, or require any other GST modifications, AccTeez is here to streamline the entire process for you. Ensure your GST registration reflects the most accurate and current information by availing our expert GST Amendment/Modification services.

At AccTeez, we specialize in facilitating seamless GST Amendment/Modification services. Whether you need to update your GST registration details or make necessary modifications, our expert team ensures a hassle-free process. Stay compliant with the latest regulations by entrusting your GST amendments to AccTeez. Contact us now for personalized assistance. 

GST LUT Application Filing

Filing the GST LUT (Letter of Undertaking) Form is crucial for exporters in India, as it allows them to conduct export transactions without immediately paying Integrated Goods and Services Tax (IGST). AccTeez is here to simplify the GST LUT Form filing process for exporters, streamlining their export operations.

Understanding LUT in GST

LUT, or Letter of Undertaking, is a significant document in the GST framework. It empowers exporters by enabling them to engage in the export of goods or services without the immediate obligation of tax payment.

GST LUT Form for Exporters

For all registered taxpayers involved in exporting goods or services, providing a Letter of Undertaking (LUT) using Form GST RFD-11 on the GST portal is mandatory. This ensures exports can be conducted without paying IGST upfront.

Eligibility Criteria

The eligibility criteria for applying for an LUT include:

1. Open to Registered Taxpayers: Any registered taxpayer engaged in exporting goods and services can utilize the LUT.
2. No Tax Evasion Prosecution: Individuals facing prosecution for tax evasion exceeding Rs. 2.5 crore or more are ineligible for this option.
3. Intent to Supply: The applicant should intend to supply goods or services within India, to foreign countries, or to Special Economic Zones (SEZs).
4. GST Registration: The entity seeking LUT benefits should be registered under the GST framework.
5. Tax-Free Supply: The desire to supply goods without the imposition of integrated tax is a crucial requirement for LUT application.

Exploring the LUT

LUTs are valid for one year, requiring the submission of a fresh LUT for each subsequent financial year. If the outlined terms in the LUT are not met within the designated timeframe, the associated privileges will be withdrawn, necessitating the provision of bonds.

LUTs and bonds are applicable in cases of:

1. Zero-Rated Supply to SEZ: Exporting to Special Economic Zones (SEZs) without IGST payment.
2. Goods Export: Exporting goods to a country beyond India without IGST payment.
3. Service Export: Providing services to clients in foreign countries without IGST payment.

In summary, filing the GST LUT Form is a strategic move for exporters to facilitate seamless exports without immediate tax payments. AccTeez Service India Private Limited, with its expertise, is ready to assist exporters in navigating this process efficiently.

The advantages of filing a Letter of Undertaking (LUT) for exporters are significant, providing streamlined processes and financial optimizations for their export activities:

1. Tax-Free Export:

• Immediate Tax Relief: Filing an LUT allows exporters to conduct their export transactions without the immediate burden of tax payments. This is a stark contrast to the alternative method, where taxes are paid upfront and later claimed as refunds for zero-rated exports.

2. Simplified Process:

• Avoidance of Complex Refund Procedures: Utilizing the LUT eliminates the need for exporters to navigate complex procedures for claiming tax refunds. This simplification translates to substantial time savings and operational ease, allowing exporters to focus on their core business activities.

3. Unblocked Working Capital:

• Accessible Funds: By opting for the LUT, exporters keep their funds unblocked, which would otherwise be tied up as tax payments. This is particularly crucial for small and medium-sized enterprises (SMEs) dealing with financial constraints, providing them with more accessible working capital.

4. Liberated Resources:

• Long-Term Validity: Once filed, the LUT remains valid for the entire financial year. This extended validity minimizes the need for repetitive filings, freeing up resources that exporters can allocate to other critical aspects of their business. Regular exporters find consistent advantages with the prolonged validity of the LUT.

By leveraging the benefits of the LUT, exporters can navigate the international trade landscape with greater efficiency and flexibility. The advantages extend beyond mere tax relief, offering a comprehensive solution to enhance the overall operational and financial aspects of exporting businesses.

Simplify your GST LUT (Letter of Undertaking) filing for exports with AccTeez. Navigating the complexities of this process can be challenging, but with our expertise, we specialize in streamlining the entire procedure. Our experienced professionals understand the nuances of GST regulations and are committed to providing you with end-to-end support.

GST Registration Cancellation/Closure

GST registration can be cancelled voluntarily if the business is dormant or does not have the necessary business turnover. Further, a GST registration can also be cancelled by a GST officer if the business is non-compliant under GST. Once GST registration is cancelled, the person or entity is no longer required to file GST returns and is not required to pay or collect GST.


Voluntary GST Cancellation

If a person or entity with GST registration wishes to cancel their GST registration, a cancellation request must be submitted to the GST Department in Form GST REG-16. After reviewing the application, if the GST Officer is satisfied, he or she will issue an order to terminate GST registration in Form GST REG-19.

The following are some of the top reasons for voluntary GST registration cancellation:

• Discontinuance or closure of a business.
• Transfer of business, amalgamation, merger, de-merger, lease, or other pertinent reasons.
• Change in the constitution of business which results in a change of PAN.
• Turnover reduces below the threshold limit of GST registration.
• Death of the sole proprietor.

Voluntarily cancelling a GST registration can save the business owner from unnecessary hassles of filing GST returns each month and payment of penalty or late-filing fee.

At AccTeez, we offer expert assistance for GST Registration Cancellation or Closure. Whether you are closing your business or need to cancel your GST registration for any other reason, our dedicated team ensures a smooth and compliant process. We guide you through the necessary steps, handle the documentation, and liaise with the authorities on your behalf. Trust AccTeez for seamless GST Registration Cancellation/Closure services, allowing you to conclude your business affairs with confidence. Connect with us for professional support and personalized guidance

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