Tax Registration & Licences (IEC/GST)



GST Registration


Goods and Services Tax (GST) is an indirect tax (or consumption tax) imposed in India on the supply of goods and services. It is a comprehensive multistage, destination based tax.


1. Enrollment as per the GST for for all the taxes i.e. CGST, SGST/UTGST, IGST.
2. Registration for each state/UT- if operating in multiple state/UT.
3. PAN based registration in one State/UT. {Section 25(2)}

IEC Registration


The Directorate General of Foreign Trade (DGFT) is the agency of the Ministry of Commerce and Industry of the Government of India, responsible for the execution of the import and export Policies of India.

Functions and responsibilities :
1. The licensing authority for exporters, importers, and export and import business.
2. Prohibit, restrict and regulate exports and imports.
3. An important role to issue Notifications, Public notices, Circulars, etc.
4. 10 digit IEC (Importer Exporter Code), which is a primary requirement to Import Export
5. ITC (HS CODE) schedule-1 for import items in India and Schedule-2 for Export items from India.

FSSAI Registration


Food Safety and Standards Authority of India (FSSAI) is an autonomous body established under the Ministry of Health & Family Welfare, Government of India.


1. Framing of regulations to lay down food safety standards
2. Laying down guidelines for accreditation of laboratories for food testing
3. Providing scientific advice and technical support to the Central Government
4. Contributing to the development of international technical standards in food
5. Collecting and collating data regarding food consumption, contamination, emerging risks etc.
6. Disseminating information and promoting awareness about food safety and nutrition in India



    GST Document :

    PROPRIETORSHIP/ INDIVIDUAL

    1. Photo
    2. PAN Card
    3. Adhaar Card
    4. Bank Statement/ Cancelled cheque
    5. Electricity/Water Bill
    6. Rent Agreement or consent letter or NOC


    PARTNERSHIP FIRM

    1. PAN Card
    2. Partnership Deed or Registration Certificate
    3. Photo of all partners
    4. PAN Card of all Partners
    5. Adhaar Card of all Partners
    6. Bank Statement/ Cancelled cheque of Current Account
    7. Electricity/Water Bill
    8. Rent Agreement or consent letter or No objection certificate for Rented Premises


    PRIVATE COMPANY/ ONE PERSON COMPANY/ PUBLIC LTD. COMPANY

    1. PAN Card of Company
    2. COI ( Certificate of Incorporation) +MOA+AOA
    3. Photo of all Directors
    4. PAN Card of all Directors
    5. Adhaar Card of all Directors
    6. Bank Statement/ Cancelled cheque of Current Account in company name
    7. Electricity/Water Bill of office or shop address
    8. Rent Agreement or consent letter or No objection certificate for Rented Premises


    Input Tax Credit for IGST Paid on Imports

    Under GST, input tax credit is supplied for the IGST as well as GST Compensation Cess paid on imports. But, the input tax credit cannot be used for Basic Customs Duty or other types of customs duty paid in the event of import.The GSTIN as cited in the Bill of Entry is used to mark the flow of input tax credit from import to consumption. Thus, in order to use input tax credit, importers would have to compulsorily announce
    their GSTIN and file GSTR-2 showing details of inward supply.


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