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GST Presentation

This document outlines the procedures for registration and filing returns under the Goods and Services Tax (GST) in India. It discusses the concept of GST, who needs to register, the registration process and documents required. The registration process involves 6 steps - visiting the GST portal, filling the registration form, verification, submitting documents, approval, and receiving the GSTIN certificate. It also discusses the different return forms that need to be filed such as GSTR-1, GSTR-2A, GSTR-3B and the annual return GSTR-9. Filing of returns can be done monthly, quarterly or annually and there may be late fees for delayed filings.

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saileshwaranmasilamani003
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13 views28 pages

GST Presentation

This document outlines the procedures for registration and filing returns under the Goods and Services Tax (GST) in India. It discusses the concept of GST, who needs to register, the registration process and documents required. The registration process involves 6 steps - visiting the GST portal, filling the registration form, verification, submitting documents, approval, and receiving the GSTIN certificate. It also discusses the different return forms that need to be filed such as GSTR-1, GSTR-2A, GSTR-3B and the annual return GSTR-9. Filing of returns can be done monthly, quarterly or annually and there may be late fees for delayed filings.

Uploaded by

saileshwaranmasilamani003
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd
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PROCEDURES

FOR
REGISTRATION
AND FILING OF
RETURNS
UNDER GST

BY
CA E.KATHIRVEL
CONCEPT OF GST
NATURE OF
REGISTRATION
PERSONS LIABLE
FOR REGISTRATION
APPLICABLE
THRESHOLD LIMIT
COMPULSORY
REGISTRATION
VOLUNTARY
REGISTRATION & UIN
EFFECTIVE DATE OF
REGISTRATION
GST
REGISTRATION
PROCESS
DOCUMENTS REQUIRED
STEP 1-
REGISTER OF GST
PORTAL

• Visit the official GST portal.

• Navigate to the “Services” tab and select the


“Registration” option from the drop-down menu.

• Next, choose the “New Registration” option and


select “Taxpayer” as the type of taxpayer.
STEP 2 – FILL OUT GST
REGISTRATION FORM
• GST registration forms come in two varieties: REG-01 and
REG-07. REG-01 is for companies with a turnover of more
than INR 20 lakhs, whereas REG-07 is for companies with a
revenue of less than INR 20 lakhs.

• Fill out the relevant form with all of the necessary


information, such as the business name, PAN number,
business type, and so on.
STEP 3 -
VERIFICATION
• After completing the form, you must verify your email
address and phone number by entering the OTP that you
received.

• You will receive an Application Reference Number (ARN)


on your registered email and phone number after you have
been validated.
STEP 4 -
SUBMIT DOCUMENTS
• Within 15 days of getting the ARN, you must submit the
necessary documents.

STEP 5 -
APPROVAL OF APPLICATION
• The GST officer will review the information and approve the
application after receiving the supporting documentation.
• The officer will request clarifications or further
documentation if there are any inconsistencies or
inaccuracies.
STEP 6 –
GST CERTIFICATE

• You will be issued a GST certificate with a unique GSTIN


(GST Identification Number) after your application has been
approved.
• This number is required on all invoices and is used for all
GST-related transactions.
FILING OF
RETURN
MODE OF FILING
RETURNS
FORM GSTR – 1
FORM GSTR – 2A
FORM GSTR – 2B
FORM GSTR – 3B
QUARTERLY RETURN
PAYMENT SCHEME
FURNISHING DETAILS
OF QRMP SCHEME
ANNUAL RETURN
GSTR-9 AND 9C
REVISION OF
RETURN
LATE FEE FOR DELAY IN
FILING OF RETURNS
Stay Connected,
CA E.Kathirvel, FCA CISA(USA)
Coimbatore
Ph: 9994733689
Mail: [email protected]
https://www.linkedin.com/in/ca-kathir/

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