In an e-commerce era where budding entrepreneurs carry out business remotely or from homes, without an office space, there are scenarios where businesses must register under GST declaring a place of business which are neither owned nor rented out by them. It invokes the use of the consent letter.

They must still comply with the GST law since that will legally authorise them to collect taxes from their buyers and pass on the input credit of taxes paid. Only such GST registered businesses will be legally recognised as suppliers of goods or services, made mandatory to sell on e-commerce sites. If you want to verify the authenticity of the GST number of such sellers, you can use the GST search tool.

The article provides details on using a consent letter, who should sign it, format for downloading the consent letter for GST registration.

GST Registration process is online based and must be carried out on the government website gst.gov.in. Every dealer whose annual turnover exceeds Rs.20 lakh (Rs.40 lakh or Rs.10 lakh, as may vary depending upon state and kind of supplies) has to register for GST.

Latest updates on GST registration

21st December 2021
From 1st January 2022, CBIC made the aadhaar authentication mandatory to apply for revocation of cancelled GST registration under the CGST Rule 23 in REG-21.

29th August 2021
Taxpayers can get extended time up to 30th September 2021 to revoke cancelled GST registration if the last date for the same falls between 1st March 2020 and 31st August 2021. It applies if the GST registration is cancelled under Section 29(2) clause (b) or (c) of the CGST Act via CGST notification number 34/2021 dated 29th August 2021.

28th May 2021
Due date to file application for revocation of cancellation of registration falling between 15th April 2021 up to 29th June 2021 is 30th June 2021.

1st May 2021
The time limit to take actions, reply or pass orders as given under Rule 9 of the CGST Rules, 2017 that falls between 1st May 2021 and 31st May 2021 has been extended up to 15th June 2021.

5th March 2021
The Search ARN Functionality for Registration, post-TRN Login has been enhanced for the taxpayers.

LET’S CLEAR ALL THE DOUBTS!

What are the benefits of GST in India?

Many Indirect taxeslike VAT, Excise Duty, Service Tax, CST, Import- Export, Octroi, Luxury Tax and Entertainment Tax is now only require a GST registration. This will result in less compliances and help businesses to focus more into their business.

What are the GST Rates in India?

The GST rate will depend on the type of goods and services. Currently, the slab rates are 5%, 12%, 18% and 28%. Gold and rough diamonds do not currently fall under GST and will be taxed at 3% and 0.25%