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GST Registration in Bangalore and Return filling

Get GST-compliant & file monthly/annual returns effortlessly.

Role of ClientsMaster Services in GST Registration

Online GST Registration Process with Quick Approval / Complete filing in 48 hours with expert support

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Service Category

Role of ClientsMaster

1

Eligibility Assessment

Evaluates whether a business is required to register for GST based on turnover, type of operations (interstate supply, e-commerce, etc.), or voluntary registration benefits.

2

Documentation Assistance

Guides businesses in collecting and preparing essential documents like PAN, Aadhaar, business address proof, bank details, and proof of business constitution (e.g., partnership deed, incorporation certificate).

3

Filing GST Application

Handles the accurate completion and submission of the GST registration form (Form GST REG-01) on the GST portal, reducing the risk of errors and rejections.

4

Verification and Follow-up

Coordinates with GST authorities to resolve verification queries, assists with additional documentation if required, and ensures smooth approval of the application.

5

Issuance of GSTIN

Ensures businesses receive their GST Identification Number (GSTIN) post-approval, allowing them to legally collect GST from customers.

6

Support with Composition Scheme

Advises businesses on eligibility for the Composition Scheme, which simplifies GST compliance by allowing small businesses to pay tax at a fixed rate without claiming input tax credit.

7

Ongoing Compliance and Filing

Provides post-registration support for GST compliance, including regular return filing (GSTR-1, GSTR-3B, GSTR-9), record maintenance, and tax reconciliation.

8

Advisory on GST Benefits

Assists businesses in maximizing GST benefits, such as claiming Input Tax Credit (ITC), availing exemptions, and processing refunds under GST laws.

 

GST Registration: Requirements, Process & Expert Assistance

 Overview of GST Registration

Aspect

Details

Implemented On

1 July 2017

Applicability

Service providers, traders, manufacturers, freelancers

Replaced Taxes

Service Tax, VAT, CST, Excise Duty, Entertainment Tax, etc.

Registration

Mandatory for businesses exceeding turnover limits

Composition Scheme

Available for businesses with turnover up to ₹1.5 crore (simplified tax structure)

Tax Structure

Consumption-based (collected in the state where goods/services are consumed)

Key Components of GST

Tax Component

Description

CGST (Central GST)

Levied by the Central Government on intra-state transactions

SGST (State GST)

Levied by State Governments on intra-state transactions

IGST (Integrated GST)

Levied by the Central Government on inter-state transactions

Who is Required to Register for GST?

Category

Registration Criteria

Business Entities

Annual turnover exceeds ₹40 lakhs (₹20 lakhs for special category states)

Service Providers

Annual turnover exceeds ₹20 lakhs (₹10 lakhs for special category states)

Previously Registered Entities

Businesses under Excise, VAT, or Service Tax must migrate to GST

Inter-State Suppliers

Businesses supplying goods/services across state borders

Casual Taxable Persons

Those engaged in occasional taxable supply

Reverse Charge Entities

Businesses liable to pay tax under the reverse charge mechanism

E-Commerce Operators

Platforms facilitating sales (e.g., Amazon, Flipkart)

Input Service Distributors

Entities distributing input tax credit (ITC)

Non-Resident Taxable Entities

Foreign businesses supplying taxable goods/services in India

Why GST Registration is Essential

  • Legal Requirement: Businesses must comply with the GST Act to avoid penalties.

  • Input Tax Credit: Registered businesses can claim credit on taxes paid on purchases.

  • Legal Transactions: It enables businesses to engage in interstate trade and commerce.

  • Competitive Edge: Being GST-registered boosts business credibility and allows seamless operations with other GST-compliant businesses.

By handling the entire GST registration process, tax consultancy services ensure businesses remain compliant with the law and take full advantage of GST provisions.

 

Types of GST Registrations

Under the Goods and Services Tax (GST) regime, different types of GST registrations apply depending on the nature and type of business activities. Here are the primary types:


  1. Normal Taxpayer Registration

Who Should Register: Businesses whose annual turnover exceeds ₹20 lakh (₹10 lakh for special category states) for service providers, and ₹40 lakh for goods suppliers.

Features:

  • Regular GST registration.

  • Requires the filing of monthly and annual GST returns.

  • Eligible to claim input tax credit (ITC).


  1. Composition Scheme Registration

Who Should Register: Small businesses with turnover up to ₹1.5 crore can opt for the Composition Scheme.

Features:

  • Reduced tax rates (1% for manufacturers/traders, 5% for restaurants, and 6% for other service providers).

  • Quarterly returns and simple compliance.

  • Not eligible to claim ITC.

  • Cannot engage in interstate sales.

 GST Registration Turnover Limits

Category

Turnover Limit (Regular States)

Turnover Limit (Special Category States)

Service Providers

₹20 Lakhs

₹10 Lakhs

Goods Suppliers

₹40 Lakhs

₹20 Lakhs

Composition Scheme Eligibility

Up to ₹1.5 Crores

₹75 Lakhs

Benefits of GST Registration

Benefit

Description

Legal Compliance

Avoids penalties & ensures smooth business operations

Input Tax Credit

Allows tax paid on purchases to be claimed against sales tax

Elimination of Cascading Tax

Removes tax-on-tax effect, reducing costs

Ease of Inter-State Trade

Simplifies tax structure for businesses operating across states

Competitive Advantage

Increases credibility with larger businesses and government tenders

Enhanced Cash Flow

Better tax management improves financial health

E-Commerce Expansion

Required for selling on platforms like Amazon & Flipkart

Simplified Tax Compliance

Online tax filing & payment options reduce complexity

GST Registration Requirements as per CGST Act, 2017

Section & Provision

Details & Applicability

Section 22: Threshold-Based Registration

Businesses must register for GST if turnover exceeds prescribed limits:

  • For Goods: ₹40 lakh (₹20 lakh for special category states)

  • For Services: ₹20 lakh (₹10 lakh for special category states)

  • For Special Category States: ₹10 lakh for Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, and Uttarakhand

Section 23: Exemptions from Registration

Certain individuals and businesses are exempt from GST registration:

  • Businesses below threshold limits

  • Agriculturists supplying own farm produce

  • Entities supplying only exempt goods/services

  • Persons dealing exclusively in non-taxable supplies

  • Specific government entities notified under GST

Section 24: Compulsory Registration (Irrespective of Turnover)

  • GST registration is mandatory, even if turnover is below the threshold:

    • Interstate Suppliers: Businesses supplying goods/services across state borders

    • Casual Taxable Persons (CTP): Businesses operating temporarily in a taxable region (e.g., trade fairs, exhibitions)

    • Non-Resident Taxable Persons (NRTP): Foreign businesses supplying goods/services in India without a permanent establishment

    • E-Commerce Operators (TCS under Section 52): Platforms like Amazon, Flipkart must collect tax at source

    • Entities deducting TDS (Section 51): Government departments & notified entities deducting tax at source

    • Persons required to collect TCS - Agents supplying goods/services on behalf of a principal

    • Suppliers selling via e-commerce platforms (without exemptions)

    • Input Service Distributors (ISD): Companies distributing Input Tax Credit (ITC) across branches

    • Businesses liable under Reverse Charge Mechanism (RCM): When the recipient pays GST instead of the supplier

For GST registration in India, you typically need the following documents:

Startup Entity / Constitutions

Sole Proprietorship / Individual

Partnership Firm & LLP

HUF (Hindu Undivided Family)

Company (Private / Public – Indian & Foreign)

Common Documents Required for All Entities

PAN Card, Aadhaar Card, Photo

PAN Card, Aadhaar Card, Photo of Partners

PAN Card, Aadhaar Card, Photo of HUF

PAN Card, Aadhaar Card, Photo of Directors

Entity-Specific Documents

-

PAN of Firm

PAN of HUF

PAN of the Company


-

Partnership Deed (for Firms) / Registration Certificate (for LLPs)

HUF Deed

  • Certificate of Incorporation (Ministry of Corporate Affairs)

  • Memorandum of Association (MOA) & Articles of Association (AOA)

  • Board Resolution appointing Authorized Signatory

Business-Specific Documents

Ownership documents, Rent/Lease Agreement + NOC, Utility Bill (Electricity/Water/Telephone – not older than 2 months)

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Additional Details

Mobile Number, Email ID

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Tax Consulting Services Provided By ClientsMaster

Composition Scheme

You're discussing the threshold limits for aggregate turnover that determine the eligibility for opting into the Composition Scheme under the Goods and Services Tax (GST) Act, specifically distinguishing between general and special category states. Here's a breakdown:

 

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