GST registration in Maharashtra puts enterprises under a unified tax system. It has reduced tax complexity because multiple tax systems were difficult for people to keep count of and it resulted in the incorporation of a single tax system. It is also mandatory for certain businesses to register. If the business which requires mandatory registration does not register, then it will be considered an offense under GST and heavy penalties will be levied on them. 

Objectives of Gst Registration in Maharashtra

The objectives of GST registration in Maharashtra are as follows:- 

• To achieve “one nation, one tax” 
• Consolidate most indirect taxes into one 
• To eliminate the cascading effect of taxes 
• Suppress tax evasion 
• Online steps to facilitate commerce

Persons Who Can Register for Gst in Maharashtra

Apart from the turnover limit mentioned above, there is a list of certain businesses for which GST registration in Maharashtra is mandatory irrespective of their turnover:  

1. Persons making any Inter-state taxable supply
2. Casual taxable persons making taxable supply
3. Persons for who should mandatory pay tax under the reverse charge 
4. Non-resident taxable persons making taxable supply
5. Persons who should deduct tax 
6. Persons who make taxable supply of goods or services or both on as an agent or otherwise
7. Input Service Distributor
8. Every electronic commerce operator
9. Every person providing online information and database access or retrieval services from a place outside India to a person in India 
10. Such other person or class of person may be notified by the government.

Persons who can Not Register for Gst in Maharashtra

Persons or classes of person who are not required to register for GST in Maharashtra are as follows: –

1. Supplier of exempted/non-taxable goods
2. Agriculturist 
3. Persons making reverse charge supplies 
4. Following are exempted from registration under section 23(2) of the CGST Act 2017
   1. Individual advocates (including senior advocates)
   2. Individual sponsorship service providers (including players).
5. Notified persons:-The Government, on the recommendations of the GST Council through notification, will specify the category of persons who may be exempted from obtaining registration under this Act.

Documents Required for Gst Registration in Maharashtra

The following are the documents required for GST registration in Maharashtra:

Documents required for registering your business under GST

• Applicant’s PAN (Permanent Account Number)
• Mobile number 
• E-mail address
• State or Union Territory 
• Copy of Aadhaar
• Documents of Incorporation certificate or business registration 
• Bank account statement/canceled cheque

Documents required for Private Limited Company, Public Company (limited company)/ One Person Company (OPC)

Along with the documents mentioned above, the applicants have to submit the following documents

• Company documents

1. PAN card of the company
2. Registration Certificate of the company
3. Documents of Memorandum of Association/ Articles of Association
4. Copy of Bank Statement
5. Declaration to comply with the provisions
6. Copy of Board resolution

• Director related documents

1. PAN and ID proof of directors

• Registered Office documents

1. Electricity bill/ landline bill, water bill
2. No objection certificate of the owner
3. Rent agreement 

Documents required for a Hindu Joint Family

• HUF PAN Card 
• Passport-sized photograph of the Karta.
• Karta’s ID and address evidence
• Address evidence of the business.
• Details of your bank account

Procedure for Gst Registration in Maharashtra

The steps to be followed for GST registration in Maharashtra are as follows: 

Step 1: Visit GST portal through the official website of GST

For the purposes of GST registration in Maharashtra, the applicant requires to visit the GST portal at www.gst.gov.in 

Step 2: Click on New Registration

Under the registration tab, click on “new registration” for GST registration in Maharashtra.

Step 3: This page will direct the applicant to a new page, as shown below

The application form consists of two parts, Part A and Part B. Part A of the form mentions about “new registration” form. The required details to be filled in this page for GST registration in Maharashtra are as follows:

1. Type of taxpayer,
2. Legal name of the business, 
3. State in which the entity is located, (Here, choose Maharashtra as the state)
4. District in which the entity is located, 
5. Permanent Account Number, 
6. Email address,
7. Mobile number.

The page will display the Temporary display number (TRN) and this number is valid only for 15 days. 

Step 4: Fill out Part B of the application

To complete the GST Registration in Maharashtra, the applicant is required to fill out Part B of the form. This should be done within 15 days of completing Part A of the registration form.  

Step 5: Verification

To complete the verification, the applicant should submit the form along with its Digital Signature Certificate (DSC) to authorize the application. 

Note: DSC is compulsory in the event of LLP and Companies

Step 6: Submit the details

When the submission is completed, a message regarding the same will be displayed on the screen. This completes the GST registration in Maharashtra. 

Non-compliance Liability of Gst Registration in Maharashtra

When a taxable person or the person mentioned above fails to perform the following after GST registration in Maharashtra, they are liable to pay a penalty of Rs.10,000 or an amount equal, whichever is higher.

1. In relation to invoice:
   • Supply of goods and services without the issue of invoice or 
   • Issues false invoices of goods and services provided;
   • issues any invoice or bill without supply of goods or services or both in violation of CGST Act or the rules made there under;
   • Issues invoice or document by using the registration details of another registered person;

2. If the amount collected as tax is not remitted to the government within 3 months of due payment. 
3. Fraudulent tax refund;
4. In relation to registration:-
   • A person liable to register under this act, but fails to obtain registration;
   • Furnishes incorrect information of registration particulars (at the time of applying for registration, or subsequently);
   • Hides his turnover leading to evasion of tax;

5. In relation to documents:
   • Failure to keep or maintain books of account and other documents in accordance with the provisions of the CGST Act or rules;
   • Transports any taxable goods without proper documents;
   • Destroys any material evidence or document;
   • Falsifies financial records or produces fake accounts or documents or furnishes any false information or returns with an intention to evade payment of tax due.

Conclusion

With the coming of GST in India, many Indirect taxes came under one roof. Thus, GST registration has simplified India’s tax process. Currently, the applicant can check the registration criteria and register online in their respective state. GST registration in Maharashtra has a very simple process and any person can do it online. 

Read our article:How to Obtain GST Registration in Uttar Pradesh: Step by Step Guide