Gst Number Kaise Prapt Kare? Online Prakriya Aur Zaroori Documents

GST ka matlab Goods and Services Tax hai. Yeh ek apratyaksh kar ka ek roop hai, aur isse varsh 2017 mein launch kiya gaya tha. Tabhi se GST ke antargat vastuon aur sewaon par kar lagaya jata hai. Saral shabdon mein GST ek prakar ka kar hai, jise grahak tab vahan karta hai jab vah koi saman ya sewa khareedta hai.

Yahan kar ka bhugtan seedhe grahak dwara sarkar ko nahi kiya jata hai, balki yah mal ke nirmata, bikreta, ya sewaon ke pradata par lagaya jata hai. GST panjikaran ki patrata maanadand ke tahat aane wale vyavsayik sansthano ke liye GST panjikaran avashyak hai.

GST registration ke paschat aapko ek GST Number pradan kiya jata hai. Yadi aap bhi kisi prakar ka vyavsay karte hain aur GST ke daire mein ate hain, to aapko GST registration kar GST Number prapt karna hoga. GST Number kaise prapt karein? Iske bare mein janakari dene ke sath hi aapko yahan iski fees aur prakriya ke bare mein visthar se bataya ja raha hai.

Contents hide

1 Gst Kya Hai (Goods and Service Tax-gst)

2 Gst Panjikaran Kya Hai (What is Gst Registration?)

3 Gst Number Ke Liye Application Kaise Kare?

4 15 Ankon Ke Gstin Ki Sanrachna (Gst Number)

5 Gst Ke Tahat Panjikaran Ya Registration Hone Ke Liye Kaun Uttaradayi Hai?

5.1 Gst Panjikaran Ke 2 Prakar Hain:

6 Anivary Gst Panjikaran / Registration

7 Gst Ke Prakar (Goods and Service Tax Types)

8 Gst Ki Avdharana Kyon Pesh Ki Gayi (Concept of Gst Introduced?)

9 Gst Panjikaran Ke Prakar (Gst Registration Types)

10 Gst Registration Ke Liye Avashyak Samanya Dastavez:

10.1 1. Vyaktigat Vyavasay / Vyakti Ke Liye

10.2 Partnership / Limited Liability Partnership Ke Liye

10.3 Private Limited Company / Public Limited Company / Opc Ke Liye

Gst Kya Hai (Goods and Service Tax-gst)

GST ko mal aur sewa kar ke roop mein bhi jana jata hai. GST ek apratyaksh kar hai jisne Bharat mein kai apratyaksh karon jaise utpad shulk, vat, sewa kar adi ko parivartit kar diya hai. Goods and Services Tax Act 29 March 2017 ko parliament mein parit kiya gaya tha aur yah 1 July 2017 se pure Bharat mein prabhavi hua tha. Dusre shabdon mein, vastu aur sewa kar (GST) vastuon aur sewaon ki apurti par lagaya jata hai.

Gst Panjikaran Kya Hai (What is Gst Registration?)

Jis prakriya ke madhyam se ek karaddata mal aur sewa kar (GST) ke tahat panjikrit ho jata hai, use GST panjikaran ke roop mein jana jata hai. Ek bar panjikaran prakriya poori ho jane ke bad, mal aur sewa kar pahchan sankhya (GSTIN) pradan ki jati hai. Kendra sarkar dwara pradan kiya gaya yah 15 ankon ka GSTIN yah nirdharit karta hai ki koi vyavsay GST ka bhugtan karne ke liye uttaradayi hai ya nahi.

GST niyamon ke anusar, yadi kisi vyavsay ka turnover 40 lakh se adhik hai, to uske liye samanya taxable entity ke roop mein panjikaran karana anivarya hai. Ise GST registration prakriya ke roop mein jana jata hai. Pahadi rajyon aur uttar-poorvi rajyon mein maujood vyavsayon ke liye vyapar 10 lakh rupaye hai.

Yadi aap GST registration karana chahte hain, to online GST portal ke madhyam se kar sakte hain. Aapko GST portal par ek form bharna hoga aur panjikaran ke liye avashyak dastavej jama karne honge. GST panjikaran prakriya ko pura karna avashyak hai, panjikaran na karne par bhari jurmana lagaya jata hai.

Gst Number Ke Liye Application Kaise Kare?

GST online portal par log in karein.
Form Part-A herein (PAN, mobile number, or email).
Portal OTP/email ke dwara aapke vivaran ki pushti karta hai.
Avashyak Dastavez upload Karein.
Prapt sankhya ka upayog karke Bhag B tak pahunchen aur bharein.
Aapko aavedan sandarbh sankhya mil jayegi.
GST adhikari aapke dastavezon ka satyapan shuru karta hai.
GST adhikari 3 kary divason ke bheetar aapke aavedan ko ya to asvikar kar deta hai ya svikar kar leta hai.
Yadi kisi spashthikaran ki avashyakta hai to aapko avashyak dastavez prastut karne honge.
Sabhi spashthikaranon ke baad aapko GSTN number alagat kiya gaya hai.

15 Ankon Ke Gstin Ki Sanrachna (Gst Number)

Goods and Service Tax Identification Number (GSTIN) ek unique number hai, jo har taxpayer ko common portal par register karne ke baad milta hai. Yeh kar data ke PAN par aadharit hai.

Udaharan ke liye: 22AAAAA0000A1Z9

22- (Rajya code)
AAAAA0000A- (PAN)

1- (Rajya mein saman PAN dhark ki ikai sankhya)

Z- (Akshar ‘Z’ default roop se)

9- (Saman ankon ki jaanch karein)

Gst Ke Tahat Panjikaran Ya Registration Hone Ke Liye Kaun Uttaradayi Hai?

Gst Panjikaran Ke 2 Prakar Hain:

1. **Turnover ke aadhar par**: Koi bhi vyavsay jiska karobar rupaye ki seema se adhik hai. GST Council ki 32vi baithak mein kiye gaye sanshodhanon ke anusar 40 lakh ko GST ke tahat panjikaran karana hoga. Is chhoot ki seema ka labh uthane ya GST vyavastha mein bane rahne ka nirnay lene se pahle niche batayi gayi jatiltaon ke karan kisi visheshagya ki madad ki avashyakta ho sakti hai.

2. **Keval samaan shamil hain, na ki sevayein**: Seema keval samaan ki bikri ke liye lagu hai. Seva pradataon ke liye seema ru. Vishesh rajyon ko chhodkar sabhi rajyon ke liye 20 lakh jahan yah ru. 10 lakh.

3. **Maal ke aapurtikarta ke liye uchch chhoot seema**: Maal ke aapurtikartaon ke liye panjikaran aur GST ke bhugtan se chhoot ke liye do threshold seema hogi, arthat ru. 40 lakh aur 20 lakh rupee. Rajyon ke paas ek saptaah ke bheetar kisi ek seema ke baare mein nirnay lene ka vikalp hoga. Seva pradataon ke liye panjikaran ki seema ru. 20 lakh aur vishesh shreni ke rajyon ke mamle mein ru. 10 lakh.

Anivary Gst Panjikaran / Registration

Anivary panjikaran ke antargat aane vale vyakti ko anivary roop se karobar ki matra par dhyan diye bina panjikaran prapt karna avashyak hai

Maal ya sevaon ya donon ki antar-rajya kar yogya aapurti mein lage vyakti;
Kar yogya aapurti mein lage ek aaksmik kar yogya vyakti;
Reverse charge mechanism ke tahat kar ka bhugtan karne ke liye uttaradayi vyakti;
Kar yogya aapurti pradan karne mein lage anivaasi kar yogya vyakti;
Adhiniyam ki dhara 9(5) ke tahat kar ka bhugtan karne ke liye uttaradayi vyakti;
Srot par kar (TDS) kaatne ke liye uttaradayi vyakti;
Input service distributor;
E-commerce operator;
E-commerce operator ke madhyam se maal ya sevaon ya donon ki aapurti karne wala vyakti jise srot par kar (TCS) ekatrit karne ki avashyakta hai;
Ek apanjikrit vyakti ko bharat ke bahar kisi sthan se online soochana aur database access ya punarprapti sevaon ki aapurti karne wala vyakti;
Kisi anya panjikrit kar yogya vyakti ki or se maal ya sevaon ya donon ki kar yogya aapurti mein lage vyakti, chahe agent ke roop mein ya anyatha.

Gst Ke Prakar (Goods and Service Tax Types)

GST ek vyapak apratyaksh kar hai, jisne nirmata aur apurtikarta se lekar grahak tak kai levy ki jagah le li hai. Bharat ne dohre GST model ko apnaya hai, jahan rajya aur kendriya sarkar dono vastuon aur/ya sewaon par kar lagate hain. Desh mein lagu 4 prakar ke GST is prakar hain –

1. **CGST**: CGST ka matlab Central Goods and Services Tax hai. CGST ek rajya ke andar mal ki aavajahi par lagaya jata hai. Is prakar ka tax kendriya sarkar dwara rajya ke andar bikri par liya jata hai.

2. **SGST**: SGST ka matlab State Goods and Services Tax hai. GST ka yah roop rajya sarkar dwara ekatrit kiya jata hai, jo iski bhugolik seemaon mein kiye gaye len-den par lagta hai. SGST ki visheshtaen rajya-var bhinn ho sakti hain kyonki pratyek rajya sarkar ke alag-alag kary hote hain. Halanki kuchh visheshtaen jaise kar yogya ghatnaen, moolyanakn, vastuon aur sewaon ka vargikaran pure desh mein saman hain.

3. **IGST**: IGST ka matlab Integrated Goods and Services Tax hai, jo antarrashtriya len-den par lagta hai arthat 2 rajyon ke beech kiye gaye len-den. Yah do rajyon ke beech upadon aur sewaon ki apurti ke sath-sath niryat aur ayat (IGST + seema shulk) par lagaya jata hai. IGST kendriya sarkar dwara ekatrit kiya jata hai.

4. **UTGST**: UTGST ka matlab Union Territory Goods and Services Tax hai. Yah kendriya shaasit pradeshon mein mal aur sewa kar par lagta hai. IGST Andaman and Nicobar Islands, Lakshadweep, Daman and Diu, Chandigarh, aur Dadra and Nagar Haveli jaise kendriya shaasit pradeshon mein upadon ki apurti par lagaya jata hai. UTGST CGST ke sath lagaya jata hai.

Gst Ki Avdharana Kyon Pesh Ki Gayi (Concept of Gst Introduced?)

Kuch udeshyon ko poora karne ke liye GST ki avdharana ko pesh kiya gaya tha. Yah udeshya is prakar hain:

1. **One Tax One Nation (Ek Rajya Ek Kar)**: Ek rashtra ek kar ke vision ko poora karne ke liye GST ki avdharana pesh ki gayi thi. Pahle vibhinn apratyaksh kar maujood the lekin ab GST ne un sabhi ko badal diya hai. Kuch apratyaksh kar sewa kar, vat adi ke roop mein prachalit the.

2. **Karon ke vyapak prabhav ko samapt karne ke liye (To End the Widespread Impact of Taxes)**: GST ke pramukh udeshyon mein se ek karon ke vyapak prabhav ko door karana tha. Pahle karaddata ek kar ke kar credit ko doosre ke sath samayojit karne mein asamarth the, jiske karan karon ka vyapak prabhav pada. GST pahle se maujood karon ke is vyapak prabhav ko samapt karne ke liye pesh kiya gaya tha.

3. **Tax Chori rokne ke liye (To Prevent Tax Evasion)**: Tax chori ki ghatnaon par ankush lagane ke liye GST bhi pesh kiya gaya tha. GST ke tahat karaddata keval sambandhit apurtikartao dwara upload kiye gaye chalan par input tax credit ka claim kar sakte hain, jisse duplicate chalan par input tax credit ka claim karne ki sambhavnaen kafi kam ho jati hain.

4. **Kar Aadhar Badhane ke liye (To Increase Tax Base)**: GST ek samekit kar (Consolidated Tax) hai, jo vastuon aur sewaon dono par lagaya jata hai. Jo kar-panjikrit vyavsayon ko badha sakta hai, jisse Bharat mein kar aadhar badh sakta hai.

Gst Panjikaran Ke Prakar (Gst Registration Types)

GST Adhiniyam ke tahat, GST panjikaran vibhinn prakar ke ho sakte hain. Upayukt vikalpon ka chayan karne se pahle aapko vibhinn prakar ke GST panjikaran ke bare mein jankari hon

a atyant avashyak hai. GST panjikaran ke vibhinn charan is prakar hain –

1. **Samanya Karaddata (General Taxpayer)**: Bharat mein vyapar ka bada hissa isi shreni mein aata hai. Samanya karaddata banne ke liye aapko kisi prakar ki jama rashi pradan karne ki avashyakta nahin hai. Is shreni mein aane vale karaddataon ke liye koi samapti tithi nahin hai.

2. **Aaksmik Kar Yogya Vyakti (Casual Taxable Person)**: Aise vyakti jo ek mausami dukan ya stol sthapit karna chahte hain, isi shreni mein aate hain. Stol ya mausami dukan ke sanchaln ke samay apekshit GST deyta ke barabar agriam rashi jama ki jani chahiye. Is shreni ke antargat GST panjikaran ki avdhi 3 mahine hai aur ise badhaya ya navinikrit kiya ja sakta hai.

Gst Registration Ke Liye Avashyak Samanya Dastavez:

1. Vyaktigat Vyavasay / Vyakti Ke Liye

Aadhar card, PAN card, aur ekmatr malik ki ek tasveer
Bank khate ka vivaran – bank vivaran ya radd kiya gaya cheque
Karyalay ka pata praman:
Apna karyalay – bijli bill/paani bill/landline bill/sampatti kar rasid/nagarpalika khate ki ek prati
Kiraye ka karyalay – malik se kiraya samjhauta aur NOC (anapatti praman patra).

Partnership / Limited Liability Partnership Ke Liye

Aadhar card, PAN card, sabhi bhagidaron ki photo.
Bank ka vivaran jaise radd cheque ya bank statement ki copy
Vyavasay ke pramukh sthan aur vyavasay ke atirikt sthan ke pate ka praman
Apna karyalay – bijli bill/paani bill/landline bill/nagarpalika khata/sampatti kar rasid ki ek prati
Kiraye ka karyalay – malik se kiraya samjhauta aur NOC (anapatti praman patra).
LLP ke mamle mein – LLP ka panjikaran praman patra, board ke sankalp ki prati, adhikrit hastaksharakarta ka
niyuktikaran praman – pradhikaran patra.