GST is a single tax on the supply of goods and services, right from the manufacturer to the consumer. Credits of input taxes paid at each stage will be available in the subsequent stage of value addition, which makes GST essentially a tax only on value addition at each stage.

It is mandatory for you to register GST and have a GSTIN if:
– You have an annual turnover limit above Rs.20 lakh for your business
– Your business located in any of the listed special states (such as Assam, Jammu & Kashmir, Himachal Pradesh, etc.) has an annual turnover of over Rs.10 lakh
– If you own an e-commerce business
– If you own an inter-state business
– If you are required to pay tax under reverse charge
– If you are required to pay tax under Section 9, sub-section (5)
– You are a non-resident liable to pay taxes producing taxable supply

GST return or GST Filing is a document that will contain all the details of your sales, purchases, tax collected on sales (output tax), and tax paid on purchases (input tax). Once you file GST returns, you will need to pay the resulting tax liability (money that you owe the government).

– Certificate of Incorporation
– Authorised signatory’s photo
– Stakeholder’s photo (Promoter / Partner)
– Proof of business address which includes electricity bill (or) property tax receipt (or) Municipal Khata Copy (or) legal ownership document
– Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter (or) letter of Authorisation
– Proof bank accounts details which includes a copy of your bank statement, cancelled cheque, or the first page of your Pass Book