Before starting the online GST registration process, it’s essential to determine if your business meets the eligibility criteria for GST registration in India. Businesses that are required to register under GST but fail to do so may face heavy penalties and compliance issues.
At FinAccle, we help you navigate this process efficiently. In this blog, we break down who needs GST registration, different taxpayer categories, and how our team can assist you in online GST registration in Surat and PAN India.
What Is GST Registration?
Goods and Services Tax (GST) is an indirect tax applicable to the sale of goods and services. It replaced various state and central taxes such as VAT, excise, and service tax, streamlining the tax structure across India.
Benefits of GST Registration:
- Legal recognition as a supplier
- Eligibility for Input Tax Credit (ITC)
- Participation in interstate sales
- Compliance with government norms
Online GST registration became mandatory from July 1, 2017, for all eligible businesses. Learn more on GST from the official portal.
Who Is Required to Register for GST?
General Eligibility Criteria
Businesses or individuals must register under GST if they fall under any of the following categories:
- Previously registered under VAT, Excise, or Service Tax
- Casual taxable persons or non-resident taxable persons
- E-commerce operators or aggregators
- Input service distributors
- Individuals supplying online data access from outside India to unregistered Indian users
- Businesses with turnover exceeding:
- ₹20 lakh for services in normal category states
- ₹10 lakh in special category states (e.g. Himachal Pradesh, Assam)
- ₹40 lakh for goods in normal category states
- ₹20 lakh for goods in special category states
Who Is a Casual Taxable Person?
A casual taxable person is someone who occasionally supplies goods or services in a GST-registered state without a fixed place of business.
Example:
If you operate from Delhi but provide consulting services in Mumbai without a physical office there, you’re a casual taxable person in Mumbai and must register accordingly.
Who Is a Non-Resident Taxable Person?
A non-resident taxable person (NRTP) is a foreign individual or business supplying goods or services in India without a fixed place of business here.
They must apply for temporary GST registration at least 5 days before starting business operations.
GST registration for NRTPs is valid for 90 days, extendable by another 90 days upon request. An advance tax payment is required based on estimated liability.
Who Is an Input Service Distributor (ISD)?
An Input Service Distributor is a business office that receives invoices for input services and distributes the tax credit to its branches under the same PAN.
This only applies to input services, not input goods or capital goods.
ISD Example:
A company’s head office in Mumbai receives a marketing invoice. The GST credit is distributed to the relevant branch that availed the service.
What Is a Composition Taxpayer?
A composition taxpayer is someone who opts for the Composition Scheme under Section 10 of the CGST Act, allowing them to pay GST at reduced rates and file simplified returns.
Eligibility Criteria:
- Turnover limit up to ₹1.5 crore (₹75 lakh in some states)
- Only for goods suppliers or service providers with turnover under ₹50 lakh
They file quarterly returns via Form CMP-08 and an annual return via Form GSTR-4.
Note: Composition scheme taxpayers cannot claim Input Tax Credit.
Who Is a QRMP Taxpayer?
The Quarterly Return Monthly Payment (QRMP) Scheme is for registered taxpayers with turnover up to ₹5 crore.
Benefits:
- File GSTR-1 and GSTR-3B quarterly
- Make monthly tax payments via PMT-06
- Use Invoice Furnishing Facility (IFF) for B2B sales
This scheme simplifies compliance for small and medium businesses.
Online GST Registration Based on Taxpayer Type
Common Requirements:
- Apply for registration within 30 days of becoming liable
- Separate registration required for each state where business is conducted
- PAN is mandatory
- Separate registration for multiple business verticals within the same state is optional
Timeline:
- Casual/Non-resident taxpayers must register 5 days before starting business
- Temporary registration is valid for 90 days, extendable upon request
Legal Provisions Under GST
Special provisions for casual and non-resident taxable persons are governed by Section 24 of the CGST Act.
These include:
- Advance tax deposit
- Short-term registration validity
- No Input Tax Credit (unless converted to normal taxpayer)
Documents Required for GST Registration
Here are the key documents needed for a smooth GST application:
- PAN card of applicant/business
- Aadhaar card
- Proof of business registration or incorporation certificate
- Address proof of business place
- Bank account statement/cancelled cheque
- Digital Signature (for companies/LLPs)
- Passport (for NRTPs)
- Authorization letter or board resolution (if applicable)
FinAccle handles documentation, form filling, and submission end-to-end.
Conclusion: Ready to Register for GST? Let FinAccle Help You
Understanding who is eligible for online GST registration is the first step toward tax compliance and business growth. Whether you’re a casual taxable person, small business, or service provider, staying compliant with GST laws avoids penalties and builds trust with customers.
At FinAccle, we simplify your online GST registration process—from eligibility check to certificate delivery—at the most competitive rates.
Ready to register your business under GST?
Contact us now at FinAccle Contact Page for a free consultation
Get expert guidance on tax filing, accounting, legal, and compliance services
Follow us on LinkedIn, Instagram, and Facebook for updates and expert tips
