No, there is no need to get GST number until the turnover does not exceed the limit of 20 lakhs in general category states and 10 lakhs in special category states or the business does not fall in the mandatory registration category.

As per GST law, every business who is liable to take GST registration will have to get separate registration for each state where business is operating.

In order to avoid the penalties, the following mandatory compliances need to comply properly:

• Invoices: Every invoice generated must be uploaded on GSTIN website before making supply to generate a reference number.
• Monthly Returns: Three monthly returns, i.e. GSTR-1, GSTR-2 and GSTR-3 are required to be filed based on the uploaded invoices.
• Annual Return: One return should be filed annually through form GSTR-9.

• CGST: Tax component levied by the Central Government over the intra-state trade transactions.
• SGST: Tax component levied by the State Government over the intra-state trade transactions.
• IGST: Tax component levied by the Central Government over the inter-state trade transactions.

• Less compliances
• Privilege of input tax credit
• Hassle-free interstate registration
• Eliminating cascading tax effect
• Composition scheme

• GSTIN (GST identification number) is a 15 digits unique number allotted to every business which gets registration under GST. This registration is valid for all the business places within a state. The format of GSTIN:

  • First two digits represent the state code
  • Next ten digits are the PAN number of the entity or person
  • Next one digit shows the number of entity in a state of same PAN holder
  • One digit is alphabet ‘Z’ by default
  • Last one digit is sum of all the numerical digits in GSTIN

Service providers cannot opt for a composition scheme. However, restaurant sector may opt for the scheme.

• Persons already having service tax/VAT/excise registration
• Interstate taxable supply of goods or services from one state to another
• Casual taxable persons making taxable supply
• Who paying tax under the reverse charge
• Agents of supplier
• Non-resident person making taxable supply
• Input service distributor
• E-commerce operator
• Successor or transferee of a business
• Person supplying online information and database access or retrieval services