GST – General Rules/ Regulations/ Procedures
Any person dealing with the supply of goods and services whose aggregate turnover exceeds Rs.20
lakhs (Rs.10 lakh in case of special category states) are liable to take GST registration.
A. Suppliers who are required to get compulsory registration irrespective of their turnover
1. Inter-state suppliers.
2. Casual traders
3. A person receiving supplies on which tax is payable by recipient on reverse charge basis.
4. Electronic commerce operators.
5. Non-Resident taxable persons who are not having fixed place of business in India.
6. TDS Deductor
7. A person who supplies on behalf of some other taxable person (i.e. agents)
8. Input service distributors
9. Online suppliers
10. Those e-commerce operators who are notified as liable for GST payment under section 9(5).
The following suppliers are exempted from taking registration under GST
1. Suppliers of goods and services that are completely exempted from tax under Composite GST Rule
or GST Act.
2. Farmers who supply only agricultural products.
3. Those who are exempted by Government Orders according to the recommendations of the GST
Council.
Documents required for registering to GST
1. Individuals/Partners
Copy of Aadhar (If the partner is outside India, copy of passport must be submitted)
Copy of PAN card
Passport size photo
Mobile number/e-mail ID/Digital signature
2. Partnership Firm/Society/Company
Partnership deed/bylaw memorandum and article of association.
Certificate of registration
PAN card copy
Mobile number/e-mail ID/ Digital signature, either in the name of managing
partner/secretary/managing director.
3. General
Municipal license
Copy of the valid rent/lease agreement/ownership certificate of land property owner
Proof of trade name
VAT registration certificate
Bank account related proof: scanned copy of first page of passbook/account statement
containing the name of the proprietor or Business entity, bank account number, address, IFSC
and branch details.
Personal details including photos, Aadhar card number, copy of PAN card and digital
signatures of the managing partners, managing director and manager to be submitted.
Business address including building number and ward number.
A temporary reference number shall be generated on the successful verification of relevant
documents. Permanent registration number will be generated once the registration process is
completed. Registration under GST is based on the PAN number. A tax payer who does business in
more than one state needs to register in all the concerned states.
B. GST rates for natural rubber
Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or
plates, sheets or strip and filed coagulum attracts a GST of 5 %. State specific cess , if any are to be
considered while invoicing.
C. e-invoicing
The details pertaining to e-invoicing are available in https://einvoice1.gst.gov.in
D. State specific information
Act, Rule, Amendment, Notifications, etc. relating to GST Law issued by Central and/or State
Government may be accessed from the websites of Centre and State respectively from:
https://services.gst.gov.in/services/gstlaw/gstlawlist
