GST Registration in Kolkata

Who administers GST for a Kolkata business

GST registration is filed in Form REG-01 on the common portal and there is no West Bengal application form. West Bengal's own tax administration is the Directorate of Commercial Taxes, at comtax.wb.gov.in, and that is the office you deal with on state matters once the GSTIN is live. Your registration is allotted to either a Central or a State authority, and we tell you which one appears on your REG-06 certificate. We do not publish a commissionerate name for Kolkata, because the central list we would need to confirm it against is not currently reachable, and a wrong office name on a notice reply costs you time.

The registration thresholds in Kolkata are the ordinary ones: ₹40 lakh for goods and ₹20 lakh for services. West Bengal is not a special category state for the threshold, so there is no lower Bengal figure, whatever a competitor page tells you. Registration is compulsory regardless of turnover if you supply goods inter-state or sell through an e-commerce operator.

What a Kolkata GSTIN costs you beyond the GSTIN

Professional tax. West Bengal levies professional tax under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, administered by the Directorate of Commercial Taxes. Two things exist here that Delhi does not have at all: PTEC, the enrolment your business takes in its own right, and PTRC, the registration you need as an employer deducting from salaries. Neither certificate carries a government fee. A duplicate certificate costs ₹20 per application under rule 26. The constitutional ceiling on professional tax is ₹2,500 per person per year under Article 276(2). We do not quote a West Bengal slab on this page: a revised schedule has been reported and the commentary sources cite different notifications, so we confirm your figure from the Directorate before you pay anything.

Shop and Establishment. A Kolkata shop or office registers under the West Bengal Shops and Establishments Act, 1963, through wbshopsonline.gov.in. The registration fee runs on a slab by number of employees, which we confirm for your headcount rather than publish. The useful West Bengal fact almost no competitor carries: renewal fees were dispensed with by notification Labr/175/IT&EoDB dated 7 January 2019, so renewal is deemed and free. You register once and you are not paying a renewal every year, unlike most states.

The municipal document, by its right name. Kolkata Municipal Corporation does not issue a "trade licence". It issues a Certificate of Enlistment, and if you ask for a trade licence at a KMC borough office that is the document you will be handed. The trade-category schedule sits in the Licence Department Budget Schedule that the Corporation passes each financial year under section 131(3) of the KMC Act, 1980, so the rate depends on your trade category and premises and changes with the budget. Renewal is annual and late renewal attracts a fine. We do not publish a KMC amount, because the KMC rate chart runs to more than two hundred trade categories with an area element and we could not verify a figure you would be billed against.

What else a Kolkata business usually needs

If you are incorporating alongside the GST registration, note that Kolkata is now ROC Kolkata-I, which covers Kolkata district (and Sikkim), while the rest of West Bengal including Howrah is ROC Kolkata-II. Both offices sit in Kolkata city, so the address of the ROC is not the guide; the district of your registered office is. See our company registration in Kolkata guide for that filing, and LLP registration in Kolkata if you are forming an LLP instead. Most Kolkata registrants also want the Certificate of Enlistment and Shop and Establishment registration done in the same run, and West Bengal's state single-window portal for approvals and clearances is Silpasathi at silpasathi.wb.gov.in.

How Regikart works in Kolkata

Kolkata is our head office: 129A, Bangur Avenue, near Reliance Smart, Block A, Lake Town, Kolkata, West Bengal 700055. You can bring your PAN, Aadhaar, address proof and bank proof in person and hand them over, or send them on WhatsApp at +91 70444 94804 or by email to [email protected]. A Chartered Accountant reviews the file before REG-01 goes in. We also have offices in Delhi and Bengaluru, and we serve founders elsewhere in India online.