A supplier must register in each of such state or union territory from where he effects supply if the taxable value of supply exceeds the threshold limit. In GST registration, the supplier is allotted a 15-digit GST Identification Number called “GSTIN”, and a certificate of registration incorporating therein this GSTIN is made available to the applicant on the GSTN common portal.
A registered person irrespective of their nature i.e. proprietary concerns/partnership firms/ LLP/ AOP/ HUF/ companies etc has to follow various statutory compliances monthly/ quarterly/ annually, as the case may be. Non-filling of the returns on the prescribed dates will attract interest, late fees, penalty as applicable. We also provide advisory for matters related to classification of an item as good/service, determination of HSN, place of supply, appropriate tax rate and any specific issue based on the requirement.