GST registration and Structuring

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The Government of India has implemented an indirect tax, namely GST from 1st July 2017 on most domestic goods and services. GST registration is one time registration and no need to renew. GST registration also works as a fresh company start-up registration company and as an open new bank current account to handle sales, purchases and consultancy. After getting all the required documents, it will take 1 to 2 days to apply for GST Application, then GST Department will take 7 working days to issue GST Registration Certificate and GST Registration Number.


  • Registration in GST is PAN based and state specific
  • Supplier has to register in each of such state or union territory from where he supplies
  • If a person has unit in SEZ or is a SEZ developer and also unit in domestic Tariff Area in the same state, then he has to take separate registration for his SEZ unit
  • Registration under GST is not tax specific which means that there is a single registration for all the taxes i.e. CGST, SGST/UTGST, IGST and Cess
  • Person has to take separate registration, if it run e-commerce platform as marketplace
  • A given PAN based legal entity would have one GSTIN per State, that means a business entity having its branches in multiple States will have to take separate State-wise registration for the branches in different States. But a person having multiple places of business in a State or Union territory may be granted a separate registration for each such place of business
  • Every registered person is required to display his certificate of registration and GSTIN in a prominent location at his principal place of business and at every additional place of business
  • Currently, GSTR 1 and GSTR 3B are required to file by every person on monthly or quarterly basis