The Goods and Service Tax Network (or GSTN) is section 8 (non-profit), non-government, private limited company. GSTN is a one-stop solution for all your indirect tax requirements. GSTN is responsible for maintaining Indirect Taxation platform for GST to help you prepare, file, rectify returns and make payments of your indirect tax liabilities.

All GST Returns must be filed before the 20th of the following month. There are severe laws within the GST Act for non-compliance with the Rules & Regulations. Fine for Not Getting GST Registration, when a business is coming under the purview. The fine is 100% of the tax sum if the offender has not petitioned for GST registration and intends to intentionally avoid. The sum is the tax as suitable. Or Rs. 10,000, whichever is higher.

A punishment of 100% tax due or Rs. 10,000, whichever is higher, is also suitable for those who choose the configuration Scheme despite not being acceptable to it. Any offender not paying his due tax or making short installments (genuine errors) is accountable to pay a fine of 10% of the tax amount. This sum can’t be less than Rs 10,000. A person guilty of not providing the GST invoice is accountable to be charged 100% tax due or Rs. 10,000. Whichever is higher.

All organizations engaged within buying or selling goods or providing services, or both, should register for GST. However, for below-listed persons, GST Registration is mandatory.

• Previous Law Converted Taxpayer – All people or organizations registered under the Pre-GST tax laws like Service Tax or Excise or VAT, and so forth.
• Turnover for Goods Provider – If your sales or turnover of goods is crossing Rs. 40 lakh per annum then GST Registration is compulsory. For the certain Category States, the limit is Rs. 20 lakh per annum.
• Turnover for Service Provider – In case you are a service provider & sales or turnover is crossing Rs. 20 lakh per annum then GST Registration is compulsory. For the Special Category Status, the limit is Rs. 10 lakh in a year
• Casual Taxpayer – If you supply goods or services, in events/exhibitions, and not have a permanent place of working together. In such cases, GST is charged based on a predicted turnover of 90 days. The validity of the enrollment is also 90 days.
• Agents of Suppliers or Input Service Distributor (ISD) – All supplier agents and ISD, to acquire the favor of Input Tax Credit, need GST Registration. NRI Taxable Person – If you are an NRI or owning the business of NRI in India.
• Reverse Charge Mechanism (RCM) – Businesses who need to pay taxes within the RCM also require to be GST registered.
• E-Commerce Portals & Sellers – Every e-commerce portal (such as Amazon or Flipkart) within the various merchants are selling their products. On other hand for all vendors. You require a GST Registration.
• Outside India Online Portal – For suppliers of online data and database access or recovery services from a spot outside India to Indian Residents.
• Transferee – When the business has been moved.
• Inter-State Operations – Persons making a domestic/inter-state supply. Whatever the turnover.
• Brands – Aggregator who supplies service under his Brand or Trade Name.
• Other Taxation – Individuals who need to deduct tax u/s 37 (TDS) of the Income Tax Act.
• Voluntary GST Registration – Any element can get GST registration at any-time. Even when the above compulsory conditions don’t concern them.
• Inter-State Registration – If you are a supplier in more than one state you need GST Registration in all the states that you supply/provide goods or services to.
• Branches – If your business has lots of branches in various states, register one specific branch as a fundamental office or head office and the rest of the branches as additional. (Not appropriate if the business has separate verticals as listed in Section 2 (18) of the CGST Act, 2017).