GST Registration in Asansol — Complete Guide for Businesses 2026

GST registration is mandatory for businesses with aggregate turnover exceeding Rs. 40 lakhs (Rs. 20 lakhs for service providers) in a financial year. For special category states, the threshold is Rs. 10 lakhs for goods and services.

Registration is mandatory irrespective of turnover for businesses engaged in inter-state supply, e-commerce operators and sellers on e-commerce platforms, casual taxable persons, non-resident taxable persons, input service distributors, and businesses required to pay tax under reverse charge.

Businesses in Asansol involved in coal mining, manufacturing, trading, or providing services to clients outside West Bengal must register for GST even if turnover is below threshold.

Regular Taxpayer: Standard registration for most businesses. Regular taxpayers can claim input tax credit on all purchases and must file monthly or quarterly returns. They can issue tax invoices and charge GST to customers.

Composition Scheme: Available to businesses with turnover up to Rs. 1.5 crores. Composition dealers pay tax at a fixed rate (1% for manufacturers, 6% for restaurants), file quarterly returns, and cannot claim input tax credit.

Casual Taxable Person: For businesses operating temporarily in a state without a fixed place of business. Validity is for the specified period, and advance tax must be deposited.

Non-Resident Taxable Person: For foreign businesses supplying goods or services in India. Registration is valid for 90 days initially, extendable by 90 days.

For proprietorship: PAN card of proprietor, Aadhaar card, passport-size photograph, and bank account details. For partnership or LLP: PAN card of the firm, partnership deed or LLP agreement, and PAN and Aadhaar of all partners.

For companies: Certificate of Incorporation, PAN card of the company, MOA and AOA, PAN and Aadhaar of directors, and board resolution authorizing the registration. For registered office: address proof and NOC from the owner.

Additional documents may include professional certifications, import-export code, or special licenses depending on business type.

Step 1: Visit the GST portal and click on 'New Registration'. Fill Part A with basic details — PAN, mobile number, email, and state. An OTP will be sent for verification.

Step 2: After verification, you will receive a Temporary Reference Number (TRN). Use the TRN to access Part B where you must provide business details, promoters details, authorized signatory, principal place of business, goods/services details, and bank account details.

Step 3: Upload required documents in the specified format. Digital signature or Aadhaar OTP is required for signing the application.

Step 4: The application is submitted to the GST officer for verification. If satisfied, the GSTIN certificate is issued within 7 working days.

After GST registration, you must file returns regularly — GSTR-1 (outward supplies), GSTR-3B (summary return), and GSTR-9 (annual return). Composition dealers file quarterly returns.

You must issue proper tax invoices showing GSTIN, invoice details, HSN/SAC code, taxable value, GST rate, and total amount. E-invoicing is mandatory for businesses with turnover over Rs. 5 crores.

Input tax credit can be claimed on GST paid on business purchases. Proper documentation is essential. Any changes in business details must be filed within 30 days.

Operating without GST registration when required is a legal offence. The penalty is 10% of the tax due subject to a minimum of Rs. 10,000. For fraud cases, penalty is 100% of tax due.

Non-registered businesses cannot collect GST or claim input tax credit. They may face difficulty dealing with registered businesses.

Late filing of returns attracts Rs. 50 per day late fee and 18% interest on outstanding tax. Continuous non-filing can lead to cancellation of registration.