GST Registration and Filing in Lucknow : The City of Emerging Businesses

GST Registration and Filing in Lucknow : The City of Emerging Businesses
GST Registration and Filing in Lucknow : The City of Emerging Businesses
13 September 2025
GST (Goods and Services Tax) registration is mandatory in India for businesses whose annual turnover exceeds ₹40 lakh for goods or ₹20 lakh for services. Registration is done online via the official GST portal (gst.gov.in). After registration, businesses must file monthly or quarterly GST returns (like GSTR-1 and GSTR-3B) to report sales, purchases, and pay the collected tax. This process allows businesses to legally collect tax and claim Input Tax Credit (ITC) on their purchases.

Table of Contents
What is GST?
Who Needs GST Registration in India?
Top 5 Benefits of Getting a GSTIN for Your Business
Documents Required for GST Registration
How to Get GST Registration Online
Understanding GST Returns: GSTR-1, GSTR-3B, and More
Input Tax Credit (ITC)
GST Filing Due Dates for 2025
Penalties for GST Non-Compliance
ToraTax: Your Expert Partner for GST Services
Frequently Asked Questions (FAQs)

1. What is GST? A Simple Breakdown for Business Owners Launched on July 1, 2017, the Goods and Services Tax (GST) is one of India’s biggest tax reforms. It’s an indirect tax that applies to the supply of nearly all goods and services. The core idea is “One Nation, One Tax.”

GST is a destination-based tax, meaning it’s collected by the state where the goods are consumed, not where they are produced. It has three main components:

CGST (Central GST): Collected by the Central Government on an intra-state sale (e.g., a sale within Maharashtra).
SGST (State GST): Collected by the State Government on an intra-state sale (e.g., a sale within Maharashtra).
IGST (Integrated GST): Collected by the Central Government on an inter-state sale (e.g., a sale from Maharashtra to Karnataka).

1. Who Needs GST Registration in India? (Mandatory vs. Voluntary) Understanding if you need a GST Identification Number (GSTIN) is the first step.

Mandatory GST Registration
You must register for GST if you meet any of the following criteria:

Turnover Threshold: Your aggregate annual turnover in a financial year exceeds:
₹40 Lakh for suppliers of goods.
₹20 Lakh for providers of services.
(Note: For North-Eastern and Special Category States, the threshold is ₹20 lakh for goods and ₹10 lakh for services).
Inter-State Supplier: You make any sale of goods from one state to another, irrespective of your turnover.
E-commerce Seller: You sell goods through an e-commerce platform like Amazon, Flipkart, or your own website. This is mandatory from your very first sale.
Casual Taxable Person: You occasionally undertake transactions in a state where you don’t have a permanent place of business (e.g., setting up a stall at an exhibition).
Non-Resident Taxable Person: A non-resident individual or business supplying goods or services in India.
Voluntary Registration
Even if you don’t meet the turnover threshold, you can register for GST voluntarily. A business owner in Lucknow with a turnover of ₹15 lakh might choose to register voluntarily to claim Input Tax Credit on purchases and to work with larger, GST-compliant businesses that prefer dealing with registered vendors.

1. Top 5 Benefits of Getting a GSTIN for Your Business GST registration isn’t just a legal requirement; it’s a strategic business advantage.

You Become a Legal Supplier: Your business is legally recognized as a supplier of goods or services, building trust with customers and partners.
Claim Input Tax Credit (ITC): This is the biggest benefit. You can reduce your tax liability by claiming credit for the GST you’ve already paid on your business inputs.
Unrestricted Inter-State Sales: You can sell your products or services anywhere in India without any tax-related restrictions.
Easier Logistics: With the removal of state border checks and entry taxes, the transportation of goods across India has become faster and more efficient.
Access to a Wider Market: Larger businesses and government tenders often mandate that their suppliers be GST-registered.

1. Documents Required for GST Registration: A Complete Checklist The documents required vary slightly based on your business structure.

For Sole Proprietors / Individuals:
PAN Card of the owner
Aadhaar Card of the owner
Photograph of the owner
Bank Account Details (Cancelled cheque or bank statement)
Proof of Business Address (Electricity bill, property tax receipt, or rent agreement)
For Partnerships / LLPs:
PAN Card of the Partnership/LLP
Partnership Deed or LLP Agreement
PAN Card and Address Proof of all partners
Photograph of all partners
Bank Account Details of the firm
Proof of Business Address
For Private Limited Companies:
PAN Card of the Company
Certificate of Incorporation (from MCA)
Memorandum and Articles of Association (MOA/AOA)
PAN Card and Address Proof of all Directors
Photograph of all Directors
Bank Account Details of the company
Board Resolution appointing an authorized signatory

1. How to Get GST Registration Online: A Step-by-Step Process The entire registration process is online and can be completed on the official GST portal.

Step 1: Go to the Official GST Portal

Visit https://www.gst.gov.in/.
Navigate to Services > Registration > New Registration.
Step 2: Generate a TRN (Temporary Reference Number)

Fill in Part-A of the form with your basic details (PAN, mobile number, email address).
Verify your mobile number and email with OTPs.
You will receive a 15-digit TRN. Save this number.
Step 3: Fill out Part-B of the Application

Log in again using your TRN.
You will need to fill in several tabs with your business details, promoter/partner information, authorized signatory, principal place of business, and bank account details.
Upload all the required documents in the prescribed format.
Step 4: Submit the Application with DSC or EVC

Once all details are filled and verified, submit the application.
You must authenticate it using either a Digital Signature Certificate (DSC, mandatory for companies) or an Electronic Verification Code (EVC) sent to your Aadhaar-linked mobile number.
Step 5: Acknowledgment and Approval

You will receive an Application Reference Number (ARN) on your registered mobile and email.
A tax officer will review your application. If all details are correct, your GSTIN and registration certificate (Form GST REG-06) will be issued within 3-7 working days.

1. Understanding GST Returns: GSTR-1, GSTR-3B, and More Filing returns is how you report your business activities to the government.

GSTR-1 (Statement of Outward Supplies): This is where you declare all the invoices for sales you’ve made during a tax period. This must be filed monthly (by the 11th of the next month) or quarterly for those in the QRMP scheme.
GSTR-3B (Summary Return): This is a summary of your sales, ITC, and the net tax you need to pay. It must be filed monthly (by the 20th of the next month). This is the return through which you pay your GST liability.
GSTR-9 (Annual Return): This is a consolidated summary of all the monthly/quarterly returns filed during a financial year. It needs to be filed by December 31st of the following year.
Whether you are a service provider in Lucknow or a manufacturer in anywhere in U.P., timely filing of these returns is crucial for compliance.

1. Input Tax Credit (ITC): The Biggest Advantage of GST Input Tax Credit is the backbone of the GST regime. It allows you to reduce your tax liability by claiming the tax you have already paid on your business purchases.

How ITC Works – An Example: Imagine you are a furniture maker in city.

You buy raw wood worth ₹10,000 and pay 18% GST on it, which is ₹1,800.
You manufacture a table and sell it for ₹20,000. You collect 18% GST on the sale, which is ₹3,600.
When paying your taxes to the government, you don’t need to pay the full ₹3,600. You can claim the ₹1,800 you already paid on your raw material as ITC.
Net GST Payable: ₹3,600 (Output Tax) – ₹1,800 (Input Tax Credit) = ₹1,800.
To claim ITC, the purchase invoice must be in your business’s name, and your supplier must have filed their GSTR-1 correctly.

1. GST Filing Due Dates for 2025 Return Form Frequency Due Date GSTR-1 Monthly 11th of the next month GSTR-1 Quarterly (QRMP Scheme) 13th of the month following the quarter GSTR-3B Monthly 20th of the next month GSTR-9 Annual 31st December of the next financial year
2. Penalties for GST Non-Compliance Ignoring GST compliance can lead to heavy penalties.

Late Filing Fee: A fee of ₹50 per day (₹20 for nil returns) is charged for late filing of GSTR-1 and GSTR-3B, subject to a maximum cap.
Interest on Late Payment: If you delay paying your GST liability, you have to pay interest at 18% per annum.
Penalty for Non-Registration: A penalty of 10% of the tax due or ₹10,000, whichever is higher, can be levied.

1. ToraTax Services Across India ToraTax provides comprehensive tax and financial services across all major Indian metropolitan areas. Our team of CAs and tax experts are available to assist you in:

Delhi NCR (including Gurgaon and Noida)
Mumbai
Bangalore
Chennai
Pune
Hyderabad
Kolkata
Ahmedabad
Jaipur
And over 100+ cities across the nation.
Contact us for personalized tax planning, GST filing, GST services, and business registratio

1. Frequently Asked Questions (FAQs) Q1: I sell handmade goods on Instagram. Do I need GST registration?

Yes. Selling goods through any e-commerce platform (which includes social media like Instagram and Facebook) makes GST registration mandatory from your very first sale, regardless of your annual turnover.

Q2: What is the QRMP scheme?

The QRMP (Quarterly Return Monthly Payment) scheme is for small taxpayers with an aggregate annual turnover of up to ₹5 Crore.

Q3: Can I use my home address for GST registration if I’m a freelancer in Bangalore?

Yes, you can use your residential address as your business address for GST registration, especially if you work from home. You will need to provide proof of address, such as an electricity bill, along with a No Objection Certificate (NOC) from the property owner if it’s not in your name.

Q4: What is a GSTIN?

A GSTIN (Goods and Services Tax Identification Number) is a unique 15-digit PAN-based number allotted to every taxpayer registered under GST.

Q5: Can I cancel my GST registration?

Yes, you can apply for cancellation of your GST registration if the reason for which you registered no longer exists (e.g., you have closed your business or your turnover has fallen below the threshold).