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GST stands for Goods and Services Tax which includes all taxes such as Sales tax, Service tax, Excise duty etc.   If your annual sales is more than 20 Lakh then you need to register for the GST. If your sales is less than 20 Lakh then also you can opt for the GST. There are some tax benefits in GST that you can avail.

  1. No tax refundson purchases (e.g. if you buy goods worth Rs 5 lakh in a year, and tax rate is 28% – you will lose tax refund of Rs. 1,40,000)
  2. Selling is not allowed outside your state. If you want to expand your business or want to sell your products and services out side the state than you required the GST Registration.

Typical GST registration takes between 2-6 working days.

Who needs GST Registration?

The registration in GST is PAN based and State specific in its nature. 

  1. If you are registered Currently under any of theearlier indirect tax regimes (VAT, Excise Laws, Service Tax Laws) in spite of the threshold limit.
  2. If your business is havingmutilple branches in various states or multiple business verticals in one state.

What is GST Return?

If you are registered under GST Act then you need to Submit the details of your sales and purchase along with the tax that you have collected or paid. In GST  you need file return online.  Before filing the Online GST return, payment of tax due is necessary otherwise such return will be invalid.

Process for filing GST return:

Filing GST return can be in different forms based upon the nature of transaction and registration.

☞ Monthly Details of outward supplies in FORM GSTR-1 by the 10th of next month.
☞ Monthly Details of inward supplies in FORM GSTR-2 by the 15th of next month.
☞ Monthly Filing of Return along with payment of tax due in FORM GSTR-3 by the 20th of next month.
☞ Annual Filing of Return in FORM GSTR-9 by 31st December of next financial year.


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