GST Registration for online Grocery Store

[SwarupKumar DeyChoudhury]

Hello!

I want to know whether GST registration is required to start a retail online grocery store to sell fruits, vegetables, household needs, body care needs etc to serve the requirements of a small area, say a town. It will operate within 30 km range, within a district, within a state. In NE India, where the threshold limit is 20 Lakh. Can you please explain how it will work, which law is applicable. What is TCS ? Whether it is applicable to it ? Very confused ? Please help me out.

Thanks.

[KASTURI SETHI]

Yes. GST registration is required as soon as you cross threshold limit. You can apply within thirty days from the date when you are liable to pay GST. See Section 22 of CGST Act, 2017.TCS stands for Tax Deducted at Source. Go through Section 51 of CGST Act.

[Kashish Gupta]

Mr. Swarup Kumar Ji,

In case you wish to allow other suppliers to make supply of vegetables through your website and consideration in respect thereof is collected by you, then you will be required to collect TCS (Tax Collected at Source) on the net value of taxable supplies made through you. Said TCS is to be paid by you to the Government treasury by way of filing Form GSTR-8 within ten days from end of the month. [Read section 52 of CGST/SGST Act with Rule 67 of CGST/SGST Rules, 2017]

Further, if this is the case, then registration is required to be taken on mandatory basis irrespective of any threshold [Section 24(x) of the Act].

If this is not the case, then even though you are selling through your website, your status is as goods as normal registered person who is required to file returns in Form GSTR-1, 3B and required to take registration as per threshold limits.

In case you still have any queries, please let me know.

[SwarupKumar DeyChoudhury]

Thanks KASTURI SETHI ji and KASHISH GUPTA ji

I can start my business now and once I reach the threshold I have to register myself and file returns in form GSTR-1, 3B as normal registered person.

Thank You.