GST registration in Bihar-Patna
Goods and service tax which is also known as GST is an evolutionary step taken by the government since independence by passing GST act. Government of india has merged more than 17 types of indirect taxes. Earlier,goods seller and service provider had to take registration in different act such as Vat and Service tax but now they can take GST registration only
Goods and Service tax has made India one country having single tax regime through out country, it means rules provision will be same in every part of country.
Under GST act goods dealer and service provider having turnover of more than Rs.20 lacs per annum are required to take gst registration. If their turnover more Rs.20 lacs but less than Rs.75 lacs can take GST registration as composite dealer.
Normal dealer has to file 3 forms in a month which are
1. GSTR-1 (Furnishing of sales data)
2.GSTR-2 (Furnishing of purchases data)
3.GSTR-3B (on annual basis)
Whereas composite dealer has to file GSTR-4 on quarterly basis