GST is an indirect tax imposed on the sale of goods and services. Parliament passed the GST Act on 29th March 2017 and it became effective on 1st July 2017. By replacing many indirect taxes, it brings uniformity in taxation in Meghalaya.
A GST registration is required for any individual or company that supplies goods or services. The Goods and Service Tax Network (GSTN) will require you to register if your annual turnover exceeds Rs.40 lakh (in all Meghalaya states except north-eastern states). The Goods and Services Tax Identification Number will be provided to you once you have registered under this regime.
The Team of Aapka Consultant helps in Online Application of GST Registration in Meghalaya, GST Cancellation of Meghalaya and in Filing the GST Return in Meghalaya. This includes GSTR 1 Return in Meghalaya and GSTR 3B in Meghalaya.
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Online GST Registration process in Meghalaya
Visit the Online GST portal to register for GST online. There are many technicalities involved in filling out the form on the GST online portal, so it is always advisable to seek expert assistance. For GST registration, you can approach the professionals at Aapka Consultant.
How the get the registration?
- Contact the professionals of Vakilsearch.
- Provide the documents
- Make the Online Payment.
- Generate ARN.
- You will receive the GST number on your Email id.
Who can register for GST in Meghalaya?
- Individuals registered under the Pre-GST law (i.e., Excise, VAT, Service Tax etc.)
- Taxable person who supplies goods and the annual turnover of his business is above 40 lakhs.
- Also the one who supplies services with annual turnover of rupees 20 lakhs.
- Casual taxable person / Non-Resident taxable person.
- Agents of a supplier & Input service distributor.
- Those paying tax under the reverse charge mechanism.
- Person who supplies via e-commerce aggregator.
- Every e-commerce aggregator
Mandatory documents required for Online GST registration in Meghalaya
For various businesses, the following documents are required for GST registration:
- PAN Card
- Aadhar Card
- Cancelled Cheque
- Passport Size Photo of Proprietor
- Address Proof of Business(Latest Electricity Bill)
- Rent Agreement (if rented)
- PAN Card of LLP
- LLP Agreement
- Partners’ names and address proof
Private Limited Company
- Certificate of Incorporation
- PAN Card of Company
- Articles of Association, AOA
- Memorandum of Association, MOA
- Resolution signed by board members
- Identity and address proof of directors
- Digital Signature
The following can be shown as proof of address of a director:-
- Voter Identity Card
- Aadhar Card
- Ration Card
- Telephone or Electricity Bill
- Driving License
- Bank Account Statement
Online GST Return in Meghalaya
The GST Return is a document required to be filed with the tax authorities containing details of income. The GST law will require businesses with up to Rs 5 crore turnover to file only four GST sales returns, or GSTR-3B, instead of 12.
Documents Required for GST Return in Meghalaya
- Output GST (On sales)
- Input tax credit (GST paid on purchases)
WHO CAN OPT FOR GST CANCELLATION in Meghalaya?
The following conditions can lead to GST Cancellation Online in Meghalaya:
- Non-filing of GST Returns for 6 months
- Non -Filing of GST Returns for 3 months u/s 10 of GST act
- No business activity – If its close or death of the proprietor, discontinued or transferred fully, demerged, amalgamated with another legal entity.
- Unlawful GST Registration (Registration has been obtained by means of fraud, wilful misstatement or suppression of facts.)
- Voluntary cancellation (Non-filing of GST Returns for 6 months)
- Non-Voluntary / SUO Moto Cancellation
- Change any constitution of business or any taxable person other than u/s 25(3) and u/s 22 & 24 of GST act.
- Things to know about overview of GST Registration in Madhya Pradesh
- GST Registration in Meghalaya
- GST State Code List and Jurisdiction Details