Gst registration for service provider

Gst registration for service provider

In this guide we let you know about GST Registration for Service Providers. All the Service Providers have different rules regarding GST Registration. The Goods and Services Tax (GST) is a unified tax structure that was implemented by the Government of India on 1 July 2017. It is one of the most historic tax reforms in Indian Taxation History.GST is said to be a destination-based or consumption-based taxation.

Documents Required

The following documents are required for GST Registration:
  • Valid Permanent Account Number (PAN)
  • Valid Indian Mobile Number
  • Valid e-mail address
  • Place of business
  • Valid Bank Account Number from India with IFSC
  • At least one Proprietor/ Partner/ Director/ Trustee/ Karta/ Member with PAN
  • An authorized signatory who is a resident of India with valid details including PAN

Threshold Limits

The GST Council, considering the demands raised by MSME, increased the threshold limits for GST registration. These changes were proposed in the 32nd GST Council meeting held on 10th January 2019. It was subsequently notified by the CBIC. It helps to ease compliance under GST.  

The states have an option to opt for a higher limit or continue with the existing limits. This article explains the earlier threshold limits, new limits, their effective date of applicability, and the persons to whom it applies. Meanwhile, if you want to check your vendors’ or buyers’ registration status, you can use our GST search tool. Enter the GSTIN and get results in no time!

Overview of earlier limits, new limits, and the date of applicability

Aggregate TurnoverRegistration RequiredApplicability
Earlier Limits – For the sale of Goods/Providing Services
Exceeds Rs.20 lakhYes – For Normal Category StatesUp to 31st March 2019
Exceeds Rs.10 lakhYes – For Special Category StatesUp to 31st March 2019
New Limits – For Sale of Goods
Exceeds Rs.40 lakhYes – For Normal Category StatesFrom 1st April 2019
Exceeds Rs.20 lakhYes – For Special Category StatesFrom 1st April 2019
New Limits – For Providing Services
There has been no change in the threshold limits for service providers. Persons providing services need to register if their aggregate turnover exceeds Rs.20 lakh (for normal category states) and Rs.10 lakh (for special category states).

States who opted for the new limit

An option was provided to the states to opt for the new limits or continue the earlier ones (status quo).

Normal Category States/UT who opted for a new limit of Rs.40 lakhNormal Category States who choose status quoSpecial Category States/UT who opted for new limit of Rs.40 lakhSpecial Category States/UT who opted for new limit of Rs.20 lakh
Kerala, Chhattisgarh, Jharkhand, Delhi, Bihar, Maharashtra, Andhra Pradesh, Gujarat, Haryana, Goa, Punjab, Uttar Pradesh, Himachal Pradesh, Karnataka, Madhya Pradesh, Odisha, Rajasthan, Tamil Nadu, West Bengal, Lakshadweep, Dadra and Nagar Haveli and Daman and Diu, Andaman and Nicobar Islands and ChandigarhTelanganaJammu and Kashmir, Ladakh and AssamPuducherry, Meghalaya, Mizoram, Tripura, Manipur, Sikkim, Nagaland, Arunachal Pradesh and Uttarakhand

Note 1: Two hilly states J&K and Assam have also opted to raise the limit to Rs.40 lakh. These two states had the option to remain under lower threshold limits as they fall under the Special Category States. Even previously when these two states had the option to charge GST only on aggregate turnover exceeding Rs.10 lakh, they had opted for a higher threshold limit of Rs.20 lakh.   

Note 2: Kerala can now charge ‘calamity cess’ up to 1% on all intra-state supply of goods and services to cope with natural calamities faced by the state last year.



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