GST, or Goods and Services Tax, is an indirect tax imposed on the supply of goods and services. It is a multi-stage, destination-oriented tax imposed on every value addition, replacing multiple indirect taxes, including VAT, excise duty, service taxes, etc.

You can enrol for GST via the common portal of the Goods and Services Tax. ClearTax can also help you with your enrollment.

GST replaced all the taxes currently levied and collected by the centre (such as Central Excise Duty and CVD) and by the state (such as VAT and CST) on businesses.

There will be only one GST registration in one particular State for all business activities. But, there is the option to be registered as a separate entity vertical.

Yes, you would be handled as a normal taxable person.

A person should take a Registration, within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as is prescribed under the Registration Rules. A Casual Taxable person and a non-resident taxable person should however apply for registration at least 5 days prior to commencement of business.

No. Every person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation and is liable to pay GST in terms of Section 22(1) of the CGST/SGST Act.

Yes. As per the second proviso to sub-section 1of section 25 of the CGST Act, inserted vide the CGST (Amendment) Act, 2018, a person having SEZ unit or being SEZ developer shall have to apply for a separate registration, as distinct from his place of business located outside the SEZ in the same State or Union territory.

Yes, the registration Certificate once granted is permanent unless surrendered, cancelled, suspended or revoked.

The taxable supplier supplying to these organizations is expected to mention the UIN on the invoices and treat such supplies as supplies to another registered person (B2B) and the invoices of the same will be uploaded by the supplier.