Question 1

What is GST registration?

Accepted Answer

GST registration is the process of obtaining a unique 15-digit Goods and Services Tax Identification Number (GSTIN) from the Government of India. Once registered, a business is legally authorised to collect GST from customers and claim input tax credit on purchases.

Question 2

Who is required to register under GST?

Accepted Answer

Businesses whose aggregate turnover exceeds ₹40 lakh for goods or ₹20 lakh for services (₹10 lakh in special-category states), all interstate suppliers, e-commerce sellers, casual taxable persons, non-resident taxable persons, and input service distributors must register.

Question 3

What are the GST threshold limits in 2025?

Accepted Answer

For most states: ₹40 lakh for exclusive supply of goods and ₹20 lakh for services. In Manipur, Mizoram, Nagaland and Tripura the limit is ₹10 lakh. Composition scheme is available up to ₹1.5 crore (₹75 lakh in special-category states).

Question 4

What documents are required for GST registration?

Accepted Answer

PAN of the business or proprietor, Aadhaar of authorised signatory, proof of business address (electricity bill, rent agreement, NOC), bank account proof, photograph, and constitution document (partnership deed, incorporation certificate, etc.) if applicable.

Question 5

How long does GST registration take?

Accepted Answer

Usually 3 to 7 working days from the date of submission, subject to Aadhaar authentication, document verification, and any clarifications sought by the GST officer.

Question 6

Do freelancers need GST registration?

Accepted Answer

Freelancers must register if annual income exceeds ₹20 lakh (₹10 lakh in special-category states) or if they provide services to clients in another state. Voluntary registration is also possible to claim input tax credit.

Question 7

Is GST mandatory for Amazon or Flipkart sellers?

Accepted Answer

Yes. The threshold limit does not apply to persons supplying goods through an e-commerce operator. GST registration is compulsory before you list and sell taxable goods on any marketplace.

Question 8

What are the GST return filing due dates?

Accepted Answer

GSTR-1 is due by the 11th of the following month (or 13th for quarterly QRMP filers). GSTR-3B is due by the 20th. CMP-08 is quarterly (18th of next month). GSTR-9 annual return is due by 31st December of the next financial year.

Question 9

What is GSTR-1 and GSTR-3B?

Accepted Answer

GSTR-1 reports all outward supplies (sales) made during the period. GSTR-3B is a summary return where the taxpayer declares tax liability and pays GST. Both are mandatory for regular taxpayers.

Question 10

What is the composition scheme under GST?

Accepted Answer

It is a simplified scheme for small taxpayers with turnover up to ₹1.5 crore. Tax is paid at a flat rate (1% traders, 5% restaurants, 6% services) without claiming input tax credit. Only a quarterly CMP-08 and annual GSTR-4 are required.

Question 11

How do I cancel GST registration?

Accepted Answer

Submit Form GST REG-16 with the reason for cancellation, stock details and last return acknowledgement. The officer issues a cancellation order, after which the final return GSTR-10 must be filed within 3 months.

Question 12

What is GST revocation?

Accepted Answer

Revocation is restoring a GSTIN that was cancelled by the officer. The application in Form REG-21 must be filed within 90 days of the cancellation order, along with all pending returns and dues.

Question 13

What are the benefits of LUT registration?

Accepted Answer

Exporters who file a Letter of Undertaking can export goods or services without payment of IGST, avoiding the need to claim a refund later. LUT is valid for one financial year and must be renewed annually in Form RFD-11.

Question 14

What is Input Tax Credit (ITC)?

Accepted Answer

ITC is the credit a registered taxpayer can claim for GST paid on business purchases, against the GST collected on sales. ITC reduces the net tax payable to the government, provided the supplier has uploaded the invoice in GSTR-1 and it appears in GSTR-2B.

Question 15

What is an e-way bill?

Accepted Answer

An e-way bill is an electronic document required for the movement of goods worth more than ₹50,000. It is generated on the e-way bill portal and must accompany the consignment along with the tax invoice.

Question 16

What are the late fees for delayed GST returns?

Accepted Answer

₹50 per day (₹25 CGST + ₹25 SGST) for regular returns and ₹20 per day for nil returns, capped at a maximum amount per return. Interest at 18% per annum applies on unpaid tax.

Question 17

Can one PAN have multiple GSTINs?

Accepted Answer

Yes. Separate GSTINs can be obtained for each state of operation, and from 2021 onwards, for different business verticals within the same state.

Question 18

What is a casual taxable person?

Accepted Answer

A person who occasionally undertakes taxable supplies in a state where they have no fixed place of business — for example, an exhibitor at a trade fair. They must register at least 5 days before commencing business and deposit estimated tax in advance.

Question 19

Can I register for GST voluntarily?

Accepted Answer

Yes. Even if you are below the threshold, voluntary registration is allowed and lets you claim input tax credit, sell on marketplaces, and present a more credible business profile to clients.

Question 20

What does a GSTIN look like?

Accepted Answer

A GSTIN is 15 characters: the first two digits are the state code, the next ten are the PAN of the holder, the 13th is the entity number for that PAN in the state, the 14th is fixed as 'Z', and the 15th is a checksum.

Question 21

How are GST amendments classified?

Accepted Answer

Non-core amendments (email, mobile, bank details, etc.) are auto-approved. Core amendments (trade name, principal place of business, addition/removal of partners) require officer approval and supporting documents.

Question 22

What is reverse charge mechanism?

Accepted Answer

Under reverse charge, the recipient of goods or services pays GST directly to the government instead of the supplier — typically applicable on imports, services from unregistered dealers in specified cases, and notified categories like GTA services.

Question 23

How do I respond to a GST notice?

Accepted Answer

Read the notice carefully, identify the form (REG-17, ASMT-10, DRC-01, etc.), gather supporting evidence, prepare a written reply citing relevant provisions, and file it on the GST portal before the deadline. Professional help is strongly recommended.

Question 24

What is HSN / SAC code?

Accepted Answer

HSN (Harmonised System of Nomenclature) classifies goods and SAC (Services Accounting Code) classifies services. Reporting HSN/SAC on invoices and returns is mandatory based on turnover thresholds.

Question 25

Are there penalties for not registering under GST?

Accepted Answer

Yes. Failure to obtain GST registration when required attracts a penalty of 10% of the tax due (minimum ₹10,000), and 100% of the tax due in case of deliberate evasion, along with interest.

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