A GST certificate is an official document issued by the Government of India to businesses and individuals who register under the Goods and Services Tax (GST) regime. It includes the GST Identification Number (GSTIN), business name, and other important details, serving as proof of GST registration.

The following require a GST certificate:

• Businesses with an annual turnover exceeding the threshold limit (Rs. 40 lakhs for goods and Rs. 20 lakhs for services; lower limits for special category states).
• Individuals involved in inter-state supply of goods and services.
• E-commerce operators and suppliers.
• Casual taxable persons and non-resident taxable persons.
• Entities under reverse charge mechanism.
• Input service distributors and agents of suppliers.

Yes, obtaining a GST certificate is compulsory for entities meeting the prescribed turnover limits or engaging in specific activities such as inter-state trade or e-commerce.

Compulsory GST Registration under Section 24 of the CGST Act applies irrespective of turnover.
The following persons are required to obtain GST registration even if their aggregate turnover is below the prescribed threshold limit:

• Persons making inter-state taxable supply of goods (subject to certain notified exemptions)

• Casual taxable persons

• Non-resident taxable persons

• Persons required to pay tax under reverse charge mechanism (RCM)

• Input Service Distributors (ISD)

• E-commerce operators

• Persons supplying goods or services through e-commerce operators (where applicable)

• TDS / TCS deductors under GST

• Agents supplying goods or services on behalf of another taxable person

Such persons must obtain GST registration before commencing business activities covered under Section 24.

• For Goods: Rs. 40 lakhs aggregate turnover (Rs. 20 lakhs for special category states).
• For Services: Rs. 20 lakhs aggregate turnover (Rs. 10 lakhs for special category states).

• No, only entities with valid GST registration are authorized to collect GST and issue tax invoices.

An e-way bill is an electronic document generated on the GST portal for the movement of goods worth more than Rs. 50,000. It ensures compliance with GST rules during transit.

• Reduces paperwork by digitizing compliance.
• Promotes faster transportation by eliminating check-post delays.
• Ensures accountability and transparency in goods movement.
• Facilitates seamless inter-state trade.

An e-way bill should be generated before the movement of goods valued at over Rs. 50,000:

• For inter-state and intra-state transportation.
• By the supplier, recipient, or transporter, depending on the situation.

Yes, it is mandatory to generate an e-way bill for goods worth more than Rs. 50,000, with some exceptions like exempted goods.

• A fine equal to the tax amount or Rs. 10,000 (whichever is higher).
• Possible seizure of goods and vehicle.

The Composition Scheme is a simplified GST scheme for small taxpayers with annual turnover up to Rs. 1.5 crore, allowing them to pay GST at a fixed rate and file quarterly returns.

• Annual turnover should not exceed Rs. 1.5 crore (Rs. 75 lakhs for special category states).
• Should not deal in exempted goods.
• Cannot make inter-state supplies or supply through e-commerce platforms.

No, businesses registered under the Composition Scheme cannot claim input tax credit.

The scheme remains valid as long as the business complies with the turnover limit and other eligibility criteria.

Aggregate turnover includes:

• Taxable supplies.
• Exempt supplies.
• Exports.
• Inter-state supplies (on a PAN basis across all business locations).

Inter-state supply refers to the supply of goods or services from one state to another or to a Union Territory under GST.

Intra-state supply refers to the supply of goods or services within the same state or Union Territory under GST.

State Goods and Services Tax (SGST) is levied by the state government on intra-state supplies of goods and services.

Central Goods and Services Tax (CGST) is levied by the central government on intra-state supplies of goods and services.

Integrated Goods and Services Tax (IGST) is levied by the central government on inter-state supplies of goods and services.

Businesses must register under GST within 30 days from the date they become liable to register.

The primary authorized signatory is an individual responsible for managing GST-related activities for a business. Typically, it is the proprietor, partner, or a designated employee.

Yes, a Permanent Account Number (PAN) is mandatory for GST registration, except for non-resident taxable persons.

• Regular Taxpayers: Indefinite validity, subject to compliance.
• Casual Taxable Persons & Non-Residents: Valid only for the specified period.

• Visit the GST portal.
• Click on “New Registration.”
• Fill in the required details (PAN, email, phone number, etc.).
• Verify via OTP.
• Upload necessary documents.
• Submit the application and track the status.

• Businesses exceeding the prescribed turnover limits.
• Entities engaging in inter-state trade or e-commerce.
• Casual and non-resident taxable persons.

Compulsory registration applies to:

• Inter-state suppliers.
• E-commerce operators.
• Casual taxable persons.
• Input service distributors.
• Entities under reverse charge.