GST search or verification services would be required under many use-cases for various businesses. estartupindia provides GST search and verification facility for free through LEDGERS for all users. In addition to LEDGERS, estartupindia also provides GST service and verification facility through APIs. Contact an estartupindia Business Advisor for more information about using GST API services.
To begin using GST search and verification facility for free, signup for LEDGERS using the link below. After signing in, you can enter the GST of a customer or supplier and LEDGERS will auto-fetch the business name from GST Portal. To verify the GST status, GST registration date and return filing status, use the Verify GSTIN Status option under the GST Menu.
GST Registration is mandatory for the business entities involved in buying and selling of goods and services with an annual turnover of Rs.20 lakhs. All registered taxpayers will be provided with a unique identification number known as GSTIN. GST Registration number or GSTIN is a 15 digit identification that is allotted each taxpayer based on PAN and State of the applicant. In a GST registration number, the first two digits represents the State Code, followed by the next 10 digits representing the PAN of the applicant, one digit representing entity code, one digit is left blank and the last digit is a check digit.
The first two digits representing the state code are as per the 2011 Indian Census. Hence, the state code in the GST registration number represent the following states:
01 – Jammu & Kashmir
02 – Himachal Pradesh
03 – Punjab
04 – Chandigarh
05 – Uttranchal
06 – Haryana
07 – Delhi
08 – Rajasthan
09 – Uttar Pradesh
10 – Bihar
11 – Sikkim
12 – Arunachal Pradesh
13 – Nagaland
14 – Manipur
15 – Mizoram
16 – Tripura
17 – Meghalaya
18 – Assam
19 – West Bengal
20 – Jharkhand
21 – Orissa
22 – Chhattisgarh
23 – Madhya Pradesh
24 – Gujarat
25 – Daman & Diu
26 – Dadra & Nagar Haveli
27 – Maharashtra
28 – Andhra Pradesh
29 – Karnataka
30 – Goa
31 – Lakshdweep
32 – Kerala
33 – Tamil Nadu
34 – Pondicherry
35 – Andaman & Nicobar Islands
PAN in GST
Digits 3 – 12 represent the PAN of the entity, so that there is a connection between the GST and the PAN database.
13th digit is alpha-numeric (1-9 and then A-Z) and is assigned based on the number of registrations a legal entity (having the same PAN) has within one State. For example, a legal entity with single registration within a State would have number 1 as 13th digit of the GSTIN. If the same legal entity goes for a second registration for a second business vertical in the same State, the 13th digit of GSTIN assigned to this second entity would be 2. Hence, a legal entity can register upto 35 business verticals within a State.
Of the last two digits of the GSTIN, the first digit is kept blank for future use and the last digit is used as a check digit.
List of goods and services not eligible for input tax credit under GST. Input tax credit is not available for conveyance, insurance and personal consumption.
The Central Goods and Service Tax (Amendment) Act, 2018 has been made effective from 1st February 2019 and has resulted in various changes in the utilization of input tax credit.
Procedure for claiming input tax credit refund due to inverted tax structure through the GST Portal. Inverted Tax Structure refers to a situation where the tax levied on inputs is higher than the tax levied on output supplies.
Rule 42 and 43 of the CGST rules are applicable for claim of input tax credit wherein the supply is being partly used for the purposes of business and partly for other purposes. In such cases, input tax credit cannot be claimed fully by the taxpayer and part of the input tax credit claim must be reversed.
Procedure for transfer of input tax credit from one business to another through the GST Portal. GST input tax credit can be transferred by filing Form GST ITC-02.
Procedure for claiming input tax credit refund for Exports through the GST Portal. GST RFD-01A form has to be filled at GST portal by the taxpayer to claim the refund of input tax credit on exports.
Input tax credit for imports is provided for importers having GST registration. IGST and GST compensation cess is applicable on goods imported into India.
File your GST registration application online through estartupindia. Get help with GST registration procedure, eligibility and documents required. Entities with an annual revenue of more than Rs.20 lakhs must obtain GST registration. Complete your GST registration online in less than 5 working days.
File GST return online through estartupindia with GST Expert Support. You can prepare and file GSTR-1, GSTR-2, GSTR-3 and GSTR-4 return online through estartupindia. In addition to filing GST returns, you can also issue GST invoices and record purchases on LEDGERS to automatically file GST returns.
Input tax is the central tax (CGST), state tax (SGST), integrated tax (IGST) or cess paid by a person having GST registration on supply of goods or services. GST input tax also includes tax paid on reverse charge basis and IGST charged on import of goods. However, input tax does not include tax paid under composition levy.
Yes. The definition of input tax includes the tax payable under the reverse charge.
Following four conditions are to be satisfied by the registered taxable person for obtaining ITC: is in possession of tax invoice or debit note or such other tax paying documents as may be prescribed; he has received the goods or services or both; the supplier has actually paid the tax charged in respect of the supply to the
Yes, the recipient can take input tax credit. However, the taxpayer would be required to pay the consideration along with tax within 180 days from the date of issue of invoice. This condition is not applicable where tax is payable on reverse charge basis.
A registered person cannot take input tax credit in respect of any invoice or debit note for supply of goods or services after the due date for furnishing the GST annual return. If annual return is filed before the due date, then no change can be made after filing of GST annual return.
No, a person cannot take input tax credit with respect to goods lost, stolen, destroyed or written off. In addition, input tax credit with respect to goods given as gifts or free samples are also not allowed.
The input tax credit of goods or services attributable only to the purpose of business can be taken by registered person. The manner of calculation of eligible input tax credit is provided in GST rules.
In case of mismatch, the supplier and recipient would be updated about the mismatch. If the mismatch is not rectified, then the amount will be added to the output liability of recipient in the return for the month succeeding the month in which discrepancy is communicated.
No, input tax credit is allowed provisionally for two months. The supply details are matched by the system and discrepancies are communicated to concerned supplier and recipient. In case mismatch continues, the ITC taken would be reversed automatically.
No, provisionally allowed input tax credit can be used only for the payment of self-assessed output tax in the return.