GST Registration – Eligibility, Process

GST Registration – Eligibility, Process

GST is the biggest tax reform in India, tremendously improving ease of doing business and increasing the taxpayer base in India by bringing in millions of small businesses in India. By abolishing and subsuming multiple taxes into a single system, tax complexities would be reduced while tax base is increased substantially. Under the new GST regime, all entities involved in buying or selling goods or providing services or both are required to register for GST. Entities without GST registration would not be allowed to collect GST from a customer or claim input tax credit of GST paid or could be penalised. Further, registration under GST is mandatory once an entity crosses the minimum threshold turnover of starts a new business that is expected to cross the prescribed turnover.

As per the GST Council, entities in special category states with an annual turnover of Rs.10 lakhs and above would be required to register under GST. All other entities in rest of India would be required to register for GST if annual turnover exceeds Rs.20 lakhs. There are also various other criteria’s, that could make an entity liable for obtaining GST registration – irrespective of annual sales turnover. Entities required to register for GST as per regulations must file for GST application within 30 days from the date on which the entity became liable for registration under GST.

CA CERTIFICATE FOR EXPORT UNDER GST IN WORD FORMAT

CLICK CA CERTIFICATE FOR EXPORT UNDER GST  FOR DOWNLOAD IN WORD 

……………………………………….                                   ………………………………….,

(Chartered Accountants)                                                       …………… KANPUR-208012.                                                                                                        Mob. No. ……………………….

E-mail: ………………………………..

 

To

The Assistant Commissioner,                 

Central GST, Division -1

Kanpur,

Sir,

Sub:- Certificate of export turnover and export remittance in respect of M/s  ……………………………………………………., KANPUR

 

It is to certify that we have checked and verified the books of accounts, documents and records produced before us by M/s  ………………………………………………   and found that total export turnover of the said party during previous financial year i.e. 2016-17 was Rs.6251021.00/- having FOB value more than 10% of export turnover and more than one crore rupees. Thus the party fulfils the conditions of notifications No. 16/2017- Central Tax dated 07.07.2017 issued by GOI/MOF/DR / Central Board of Exise and Customs, New Delhi for eligibility of submission of letter of undertaking under the provisions of sub-rule (1) of rule 96A of CGST Rules, 2017.

We further certify that we are the statutory auditor of M/s …………………………. for the financial Year 2016-17

 

 

For   ………………………….

Chartered Accountants

 

 

 

 

……………………………

Partner

 

Kanpur ……………………

GST RETURN FORM 3B IN EXCEL

CLICK ON GSTR-3B-Format-Excel  TO DOWNLOAD FORM GSTR 3B

Form GSTR-3B
[ See Rule 61(5)]
Year
Month
1 GSTIN
2 Legal name of the registered person
3.1 Detail of Outward Supplies and Inward supplies liable to reverse charges
Nature of Supplies Total Taxable Value Integrated Tax Central Tax State/ UT Tax Cess
1 2 3 4 5 6
( a) Outward taxable supplies (other than zero rated, nil rated and exempted)
( b) Outward taxable supplies (zero rated)
( c) Other outward supplies, (Nil rated, exempted)
( d) Inward supplies (liable to reverse charge)
( e) Non GST outward supplies
3.2 3.2 Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons,
composition taxable persons and UIN holders
Place of Supply (State/UT) Total Taxable Value Amount of Integrated Tax
1 2 3 4
Supplies made to Unregistered Persons
Supplies made to Composition Taxable Persons
Supplies made to UIN Holders
4 Eligible ITC
Details Integrated Tax Central Tax State/ UT Tax Cess
1 2 3 4 5
(A) ITC Available (whether in full or part)
(1) Import of goods
(2) Import of services
(3) Inward supplies liable to reverse charge (other
than 1 & 2 above)
(4) Inward supplies from ISD
(5) All other ITC
(B) ITC Reversed
(1) As per rules 42 & 43 of CGST Rules
(2) Others
(C) Net ITC Available (A) – (B)
(D) Ineligible ITC
(1) As per section 17(5)
(2) Others
5 Values of exempt, nil-rated and non-GST inward supplies
Nature of supplies Inter-State supplies  Intra-State supplies
1 2 3
From a supplier under composition scheme, Exempt and Nil rated supplyt
Non GST supply
6.1 Payment of Tax
Description Tax payable Paid through ITC Tax Paid TDS/TCS Tax/Cess paid in cash Interest Late Fee
Integrated Tax Central Tax State/UT tax Cess
1 2 3 4 5 6 7 8 9 10
Integrated Tax
Central Tax
State/UT Tax
Cess
6.2 TDS/TCS Credit
Details Integrated Tax Central Tax State/ UT Tax
1 2 3 4
TDS
TCS
Verification (by Authorised signatory)
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief
and nothing has been concealed there from.
Instructions:
1) Value of Taxable Supplies = Value of invoices + value of Debit Notes – value of credit notes + value of advances received for which
 invoices have not been issued in the same month – value of advances adjusted against invoices
2) Details of advances as well as adjustment of same against invoices to be adjusted and not shown separately
3) Amendment in any details to be adjusted and not shown separately.

BOARD RESOLUTION FOR GST REGISTRATION FORMAT IN WORD

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CERTIFIED COPY ABSTRACT OF BOARD RESOLUTION

 

 

 

This is to certify that following resolution was passed at the board meeting of ………………….( Company Name)  Held on  ………………… at its registered office ………………………………………….

 

“Resolved that application be made for migration of registration numbers to GST.

 

Further resolved that …………………………. one of the directors is hereby authorize to sign and do needful for this purpose.

 

Further resolved that ………………………… authorized signatory is also hereby authorize to sign and do needful for this purpose.”

 

 

For …………………………………..

 

 

 

 

…………………………………..

[DIRECTOR]

 

DIN NO……………………….

AUTHORISATION LETTER FOR GST REGISTRATION IN WORD

CLICK HERE TO DOWNLOAD PARTNERSHIP_FIRM_Declaration_for_Authorised_Signatory IN WORD

Declaration for Authorised Signatory

We following Partners of M/s ……………………………… .r/O …………………………………….

 

  1. ………………………………….. S/o …………………………..

R/o,…………………………………………………………..

PAN   …………………………………………………….

 

  1. ………………………………….. S/o …………………………..

R/o,…………………………………………………………..

PAN   …………………………………………………….

 

Do hereby solemnly affirm and declare that ………………………………….(partner)   to act as an authorized signatory for the business of ………………………….(Firm)  for which application for registration is being filed/ is registered under the Goods and Service Tax Act.

 

All his actions in relation to this business will be binding on me/ us.

 

Signatures of the persons who are all Partners

 

  1. No. Full Name Designation/Status               Signature
  2. .              PARTNER

 

  1.                                                 PARTNER

 

Acceptance as an authorized signatory

 

I RAJENDRA SINGH GAUTAM Partner of the………………………. (Firm ) do hereby solemnly accord my acceptance to act as authorized signatory for the above referred business and all my acts shall be binding on the business.

 

 

 

(                   )

Designation: – partner

Place

Date

GST- RECEIPT VOUCHER FORMAT IN EXCEL

RECEIPT VOUCHER

Receipt Voucher*
Name:
Address:
GSTIN:
S No:
Date of Issue:
Details of Receiver (Billed to) Details of Receiver (Shipped  to)
Name: Name:
Address: Address:
State: State:
State Code: State Code:
GSTIN/ UIN (if registered): GSTIN/ UIN (if registered):
S No Description of goods/ services HSN/ SAC Amount of Advance CGST SGST IGST
Rate Amount Rate Amount Rate Amount
Total Value (in Rs.)
Advance Amount received subject to reverse charge Yes No
Signature of Supplier
* A receipt voucher is to be issued on receipt of advance payment with respect to any supply of goods or services

GST – Export Invoice FORMAT IN EXCEL

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Export Invoice
Name:
Address:
GSTIN:
S No:
Date of Issue:
Details of Receiver (Billed to) Details of Receiver (Shipped  to)
Name: Name:
Address: Address:
Country: Country:
S No of Application:
Date of Application for Removal:
S No Description of goods/ services HSN/ SAC Unit Rate per unit Amount Discount Net Value IGST
Rate Amount
Total Value (in Rs.)
Signature of Supplier
The Supply is meant for Export on payment of IGST/ The supply is meant for export under Bond or Letter of
Undertaking without payment of IGST