If you run a business in Kozhikode, Calicut, Malappuram, or anywhere in Kerala, understanding when and how to register for GST is crucial. SPOTON Business Solutions — a trusted CA firm in Calicut — explains everything you need to know about GST registration in Kozhikode.
What is GST?
Goods and Services Tax (GST) is India's comprehensive indirect tax that replaced a complex web of central and state taxes from July 2017. Under GST, all taxable goods and services attract a unified tax, making compliance simpler and reducing the cascading effect of multiple taxes. For businesses in Calicut, GST compliance is non-negotiable.
Who Needs GST Registration in Kozhikode?
The following businesses in Kozhikode and across Kerala are mandatorily required to register for GST:
- Turnover threshold: Businesses with aggregate annual turnover exceeding ₹20 lakh (₹10 lakh for special category states for services) must register.
- Inter-state supply: Any business making taxable supplies across state borders must register, regardless of turnover.
- E-commerce sellers: Sellers on Amazon, Flipkart, Meesho, etc. must register for GST regardless of turnover.
- Casual taxable persons: Those who occasionally supply goods/services in a state where they don't have a fixed place of business.
- Reverse charge mechanism: Businesses that receive supplies under RCM must register.
Documents Required for GST Registration in Calicut
- PAN Card of the business / proprietor / partners / directors
- Aadhaar Card of the authorised signatory
- Proof of business registration (Certificate of Incorporation / Partnership deed)
- Proof of business address (electricity bill, rent agreement, or property tax receipt)
- Bank account details (cancelled cheque or bank statement)
- Passport-size photograph of the proprietor / authorised person
How to Apply for GST Registration in Kozhikode
GST registration is done entirely online through the GST portal (gst.gov.in). The process involves:
- Filing GST REG-01 application on the GST portal
- Submitting the required documents
- Receiving ARN (Application Reference Number)
- GST officer reviews the application (within 3–7 working days)
- GSTIN (GST Identification Number) is issued upon approval
SPOTON handles the complete registration process for businesses in Calicut, Kozhikode, Malappuram, Kondotty and nearby areas — with zero visits required from your end.
Penalties for Not Registering for GST
Failure to register for GST when mandatory attracts a penalty of 10% of the tax amount due, subject to a minimum of ₹10,000. In cases of deliberate tax evasion, the penalty can be 100% of the tax due. Non-registered businesses also cannot claim Input Tax Credit (ITC), putting them at a competitive disadvantage.
GST Return Filing in Calicut
Once registered, businesses must file regular GST returns. SPOTON's CA team in Calicut provides monthly and quarterly GST return filing services, including GSTR-1, GSTR-3B, and annual returns, ensuring you never miss a deadline.