GST--Registration

GST Registration Process--A Quick Bite

Pragya Lalwani

The procedure to obtain a GST registration is simple. A person being a taxpayer or otherwise seeking registration can visit the GST portal for such purpose. Learned Author in this write up elucidates the process of GST registration in brief.

1. Introduction

Registration is one of the most fundamental requirements for identification of tax payers ensuring tax compliance in the economy. Registration of any business entity under the Goods and Services Tax Act, 2017 implies obtaining a unique number from the concerned tax authorities for the purpose of collecting tax on behalf of the Government and to avail Input tax credit for the taxes on his inward supplies. Without registration, a person can neither collect tax from his clients nor claim any input tax credit of tax paid by him.