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CRAFTEGON Corporate Services
⏱ 5-7 Working Days State Duty: Transparent Starting @ ₹2,499

GST Registration

End-to-end GST registration filing on GST Common Portal, TRN generation, Aadhaar authentication, and GSTIN allocation.

⚠️ Statutory Practice Notice: GST litigation before the Appellate Tribunal or High Court is executed via independent licensed Advocates.
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Express Filing

Apply for GST Registration

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Statutory Provisions

Current Legal Framework & Regulatory Mandate

Goods and Services Tax registration is regulated under Chapter VI (Sections 22 to 30) of the Central Goods and Services Tax (CGST) Act, 2017 read with Chapter III of the CGST Rules, 2017.

Key regulatory contours:
  • Threshold Limits (Section 22): ₹40 Lakhs for exclusive supply of goods (₹20 Lakhs in Special Category States) and ₹20 Lakhs for service providers (₹10 Lakhs in Special Category States).
  • Compulsory Registration (Section 24): Irrespective of turnover for inter-state taxable supply, casual taxable persons, reverse charge liability, non-resident taxable persons, and e-commerce operators/suppliers.
  • Aadhaar Authentication: Mandated under Rule 8 for promoters/partners. Failure triggers automated biometric-based physical site verification by GST field officers under Rule 9.
  • Form GST REG-01: Part A (TRN generation) and Part B (comprehensive premise, bank, HSN/SAC, and authorized signatory submission).

Statutory Overview

Governing Act: Central Goods and Services Tax Act, 2017 (Section 22-25, Form GST REG-01)
Government Portal: Ministry of Corporate Affairs (MCA V3) / Official Portals
Filing Authority: Registrar of Companies (ROC) / Central Board
Standard Turnaround: 5-7 Working Days

Prerequisites

Eligibility Criteria & Structural Minimums

Verification Checklist

Mandatory Document Checklist

Ensure clear self-attested copies to avoid departmental resubmission requisitions.

Promoter Checklist

  • •PAN Card
  • •Aadhaar Card
  • •Photograph
  • •Bank Account Details (Cancelled Cheque / Passbook)

Business Checklist

  • •Certificate of Incorporation / Partnership Deed
  • •Electricity Bill / Municipal Khata Copy
  • •NOC / Rent Agreement

Workflow Architecture

5-Step Statutory Execution Flow

From initial digital signature verification to Certificate of Incorporation issuance.

1

Document Verification & Classification (HSN/SAC)

Processed digitally with real-time statutory portal verification.

2

Part-A Generation & TRN Allotment

Processed digitally with real-time statutory portal verification.

3

Form GST REG-01 Filing with DSC/EVC

Processed digitally with real-time statutory portal verification.

4

Aadhaar Authentication / Biometric Verification

Processed digitally with real-time statutory portal verification.

5

GSTIN & Registration Certificate (Form REG-06)

Processed digitally with real-time statutory portal verification.

Ongoing Governance

Post-Registration Compliance Schedule

Mandatory timelines following receipt of registration certificate.

Statutory Timeline Mandatory Compliance Action Section / Form Non-Compliance Penalty
Within 30 Days of Threshold Application for GST Registration Form GST REG-01 Loss of input tax credit; Section 122 penalty
Monthly by 11th Filing Outward Supplies Form GSTR-1 Late fee ₹50/day (₹20 for Nil)
Monthly by 20th Filing Monthly Return & Tax Settlement Form GSTR-3B Interest @ 18% p.a. on net tax liability

Fee Transparency

Fee Structure & Stamp Duty Breakdown

Government stamp duties are computed based on state stamp laws.

Professional Fee ₹2,499
State Stamp Duty ₹5,000
GST (18%) ₹449
Estimated Total ₹7,948
Statutory Breakdown (Kerala · ₹10 Lakhs Capital): ₹2,499 (Prof) + ₹5,000 (Stamp Duty) + ₹449 (GST) = ₹7,948
ℹ️

Estimates are indicative. Stamp duty rates are subject to change per state government notifications. Government fees are charged at actuals. Final invoice will reflect current applicable rates.

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