All businesses involved in buying or selling goods or providing services, or both, should register for GST. But for below-listed persons, GST Registration is compulsory.

• Previous Law Converted Taxpayer – All individuals or companies registered under the Pre-GST tax laws like Service Tax or Excise or VAT, etc.
• Turnover for Goods Provider – If your sales or turnover of goods is crossing Rs. 40 lakh in a year then GST Registration is mandatory. For the Special Category Status, the limit is Rs. 20 lakh in a year.
• Turnover for Service Provider – If you are a service provider & sales or turnover is crossing Rs. 20 lakh in a year then GST Registration is mandatory. For the Special Category Status, the limit is Rs. 10 lakh in a year
• Casual Taxpayer – If you supply goods or services, in events/exhibitions, and not have a permanent place of doing business. In such cases, GST is charged based on an estimated turnover of 90 days. The validity of the Registration is also 90 days.
• Agents of Suppliers or Input Service Distributor (ISD) – All supplier agents and ISD, to earn benefits of Input Tax Credit, need GST Registration.
• NRI Taxable Person – If you are an NRI or handling the business of NRI in India.
• Reverse Charge Mechanism (RCM) – Businesses who need to pay taxes under the RCM also need to be GST registered.
• E-Commerce Portals & Sellers – Every e-commerce portal (such as Amazon or Flipkart) under which multiple vendors are selling their products. Or for all vendors. You need a GST Registration.

To register for GST on the Government site, you need to follow the below steps. Cautiously & Accurately.

• Go to the Government GST Portal and look for Registration Tab.
• Fill PAN No., Mobile No., E-mail ID and State in Part-A of Form GST REG-01 of GST Registration.
• You will receive a temporary reference number on your Mobile and via E-mail after OTP verification.
• You will then need to fill Part-B of Form GST REG-01. To be duly signed (by DSC or EVC) and upload the required documents specified according to the business type.
• An acknowledgment will be generated in Form GST REG-02.
• In case any information is pending from your side. It will be sought from you by intimating you in Form GST REG-03. for this, you may be required to visit the department and clarify or produce the documents within 7 working days in Form GST REG-04.
• The office may also reject your application if they find any errors. You will be informed about this in Form GST REG-05.
• Finally, a certificate of registration in Finally, a certificate of registration will be issued to you by the department after verification and approval in Form GST REG-06.

A TDS (Tax Deducted at Source) Return is a quarterly statement filed by businesses or individuals who are required to deduct tax at source. It is a report submitted to the government showing the amount of tax deducted by the deductor (employer, business, etc.) from various payments made to vendors, contractors, employees, or other entities.

Purpose:

To inform the tax authorities about the tax deducted at source during the quarter.
To provide a record of TDS payments made to the government by the deductor.

Who Needs to File:

Businesses, organizations, or individuals who deduct TDS while making payments (such as salaries, professional fees, or payments to contractors) are required to file a TDS return.