R K Associates helps you GST registrations, reactivate cancelled GST registrations, file pending returns, and resolve GST notices – so your business can run smoothly again.
GST (Goods and Services Tax) is India’s indirect tax system introduced on 1 July 2017, replacing multiple state and central taxes like VAT, Service Tax, Excise Duty, and CST. GST aims to bring a single, transparent tax system and ease of doing business. Any business or professional engaged in the supply of goods/services and meeting certain criteria must obtain GST Registration Online on the Government GST Portal.
The documents required depend on the type of applicant – proprietor, partnership firm, company, LLP, trust, or other entities. Below is a general checklist; exact requirements should be verified at the time of filing.
Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services in India. GST registration is the process by which a business or individual gets enrolled on the GST portal and obtains a unique GSTIN (Goods and Services Tax Identification Number).
Once registered, the person becomes a “registered taxable person” and is legally authorised to:
GST registration is done entirely online through the official GST portal. No physical submission of documents is required; you only need to upload scanned copies and complete Aadhaar-based e-verification or DSC (Digital Signature).
GST registration is mandatory for certain businesses and optional (voluntary) for others. You must register for GST if you fall under any of the following categories:
Businesses whose aggregate turnover in a financial year exceeds the prescribed limit — ₹40 lakh for goods (₹20 lakh for North-Eastern & special category States) and ₹20 lakh for services (₹10 lakh for North-Eastern & special category States) — are required to obtain GST registration. The turnover threshold differs based on type of supply (goods or services) and whether the State is a normal State or a special category State. Businesses should verify the latest applicable limits before filing for registration.
Businesses involved in interstate supply of goods or services (i.e., supplying from one state to another) may be required to register irrespective of turnover, subject to the current threshold rules and exemptions.
Even if your turnover is below the threshold, you may opt for voluntary registration to avail input tax credit and to work smoothly with larger clients who prefer dealing with registered suppliers.
End-to-end solutions for your business compliance under one roof.
New GST registration for proprietorship, partnership, company or any other business entity.
Accurate and on-time filing of GSTR-1, GSTR-3B and other applicable GST returns.
Reactivation of cancelled GST registration and regularisation of pending compliances.
Professional drafting and reply to GST notices, and assistance with appeals.
A cancelled GST registration can stop your business operations instantly – no e-way bill, no invoice, and penalties keep increasing. We help you restore it quickly and systematically.
Clear communication, transparent fees, and on-time execution.
We understand your business, cancellation reason and review your GST portal status.
We share a list of documents, pending returns and a clear professional fee quotation.
We file returns, prepare replies and submit restoration request on the GST portal.
We track the application, respond to queries and guide you till GST is restored.
Some common questions about GST Registration, cancellation and restoration.
GST (Goods and Services Tax) is a single indirect tax levied on the supply of goods and services across India, replacing previous taxes like VAT, Excise, and Service Tax.
Any business or individual registered under GST must file GST returns regularly, even if turnover is zero.
Yes. If registered or if turnover crosses the prescribed limit, payment of GST is mandatory.
CGST – Central Goods and Services Tax
SGST – State Goods and Services Tax
IGST – Integrated Goods and Services Tax
CGST + SGST apply to intra-state transactions; IGST applies to inter-state transactions.
₹40 lakh for goods (₹20 lakh in special states) & ₹20 lakh for services (₹10 lakh in special states).
No. GST registration and verification are fully online.
Tax was collected where goods/services were produced — no longer applicable after GST.
GST is collected where goods/services are consumed — current model used in India.
GST slabs are 0%, 5%, 12%, 18% & 28% depending on goods/services.
10% of tax due (minimum ₹10,000), plus prosecution in extreme cases.
Optional scheme for small businesses up to ₹1.5 crore turnover with reduced tax and compliance.
Goods: ₹40 lakh, Services: ₹20 lakh, NE/Hill states: ₹10–20 lakh.
Apply within 30 days of becoming liable.
Yes. PAN is compulsory for Indian citizens registering under GST.
No. Separate GST numbers are required for each state of operation.
Lifetime for regular taxpayers; 90 days (extendable) for casual taxable persons.
A person temporarily supplying goods/services in a taxable place without a fixed business location.
A person residing outside India supplying goods/services in India without a fixed business address.
Generally 3–7 working days after document verification.
After approval, download it from the GST Portal using login credentials.
When turnover crosses the threshold or business falls under mandatory categories (inter-state, e-commerce, import/export, etc.).
TRN is issued to start registration; ARN is issued after submission to track application status.
HSN for goods and SAC for services, based on business activity — searchable on the GST Portal.
No. The entire GST registration process is online.
When operating in multiple states or distinct business verticals.
No. Lower limits apply in special category states (NE states, J&K, HP, Uttarakhand).
No. Home address / rented / shared / co-working / virtual office accepted with proof.
Mandatory for Company/LLP/foreign entities; optional for Proprietorship/Partnership (Aadhaar e-sign allowed).
Not required initially but must be updated later for compliance.
Yes — due to wrong/missing documents, mismatch of details, or Aadhaar non-verification.
Electricity bill, rent agreement, property tax receipt, NOC, utility bill or sale deed.
Via email, WhatsApp or secure upload link.
AATO (Annual Aggregate Turnover) enables turnover self-declaration to simplify GST return filing and compliance.