How to File GST Returns Online in India - Types of GST Returns

1. GSTRegistration inIndia

2. GetStarted GST License Apply

3. rules for GSTRegistration Every person shall be liable to be registered under GST if the total turnover (including exempt supplies) crosses the of Rs.20 lakh in a financial year. However, for north eastern states, the turnover limit is Rs.10lakh. To be eligible for GST registration, the person must have a validPANnumber (passport in case of nonresident). TheGSTregistrationis taken from the place where supply is executed. E.g. Mr. A is selling goods from his godown in Laxmi Nagar Delhi, and then he is liable to take registration from Laxmi Nagar,Delhi.

4. Contd.. Basicrules 4.TurnoverforregistrationistobecalculatedonallIndiabasesandnoton state wise. E.g. if you have business one at Delhi and another is in Mohali, then for GST registration the total combine turnover of Delhi and Mohaliis to be taken. Person must apply for GST registration within 30 days of becoming liable for GSTregistration. If a person wants to add a branch outside the state, then heshallneed to apply for another GST registration in the respectivestate.

5. Contd.. Basicrules 7. A person registered under GST voluntarily shall need to complywith GST like any other registeredperson. MandatoryRegistration Further, there are another categories of taxpayers who are required to take GST registration in India irrespective of the turnover, i.e. even if the person has Re.1 turnover, he needs to get GST registration if he falls under the categories of mandatoryregistration.

6. Mandatoryregistrationunder GST

7. Other categories of mandatoryReg. • Thereareothercategoriesofmandatoryregistrationapart • from stated above. Here are the following remaininglist: • Person liable to deductTDS • Input servicedistributor • PersonprovidingonlineservicesfromoutsideIndiatoany • unregisteredperson. • Person who supply goods on other person’s behalf (agent). • Other as may benotifed.

8. Person notliable For GST registration

9. Person Not Liable for GSTRegistration There are three categories of person which do not require GST registration in India even if they are falling under mandatoryregistration: Person not liable for GSTReg. Exclusivesupplier Notified by Govt. Agriculturist

10. 1. Supply exemptedexclusively Any person making supply of exempted or non taxable goods or services exclusively, then he shall not be required to take GSTregistration. Further, exemption shall remain even if the person is supplying inter statesupplies.

11. 2.Agriculturist If any person is engaged in agriculture activities, then GST registration shall be not be required. Further, exemption shall remain even if the person is supplying inter statesupplies.

12. 3. Notified by thegovernment The government may notify the category of taxpayers who do not require the GST registration. One of those been notified. category has Any person whose service is under reverse charge is not liable for GST registration.

13. GSTRegistration procedure steps

14. Gather alldocuments 1 The first step for GST registration is to gather all documents in scan form in your computer. Following is the list of basic documentsrequirement: PAN Card of thefirm Passport sizephoto Registrationdocuments Authorisationletter Copy of CancelledCheque Address proof like Electbill

15. 2 • The second step is to visit the https://hokisolutions.com/and click on new user registration, then after that a TRN number is generated, based upon which you can create the log in andproceed. • While creating the login, make sure you enter valid mobile and email. This is because the GST registration is authenticated using the OTP on the respective mobile number and email.

16. Prepare the GST REG -01 3 The third step is to prepare the form GST REG – 01 online after logging in into the system. Make sure you fill all the details properly and correctly to avoid wrong registration later on. Upload all the legitimate documents online to avoid rejection of GST registration. Once the application is prepared, file the same and generate the ARNnumber.

17. Registration granted orrejected 4 If the clarification filed is incorrect, then the application is rejected. Further, if the clarification is accepted, then the GST registration is granted by the authority. The registration details are sent by the department to the registered email ID of the taxpayer. The taxpayer need to login into the system using thecredentials.

18. Download the RegistrationCertificate Once the GST registration is granted, the taxpayer can download the GST registration certificate in form GST REG 06. All the activity relating to GST can be tracked online in your GST account. Once the GST registration is granted, you need to issue tax invoice for each supply made of goods or services orboth.

19. Thanks! GST RegistrationOnline In case you have any issues, pleaseemail us at hokisolutions@gmail.comor visit our website,www.hokisolutions.com [ +91-8847036041 ]