GSTIN with West Bengal state code 19, under the CGST Act, 2017 and the West Bengal GST Act, 2017
Get a GSTIN for a shop in Burrabazar, an office in Salt Lake, a warehouse in Howrah or a home-run online business anywhere in Kolkata. We check whether you must register, prepare the premises documents an officer will accept, file Form GST REG-01 and see it through Aadhaar or biometric verification and any query. Professional fee from Rs 999, excluding GST; the government charges nothing.
| Item | Position in Kolkata |
|---|---|
| Law | CGST Act, 2017, the West Bengal GST Act, 2017 and the IGST Act, 2017 |
| Threshold | Rs 40 lakh for exclusive suppliers of goods; Rs 20 lakh for services or mixed supplies |
| State code in the GSTIN | 19 |
| Administrations | Directorate of Commercial Taxes, West Bengal, or the CGST commissionerates in Kolkata |
| Application | Form GST REG-01 on gst.gov.in |
| Verification | OTP-based Aadhaar authentication, or biometric verification at a GST Suvidha Kendra if flagged |
| Approval period | 7 working days; 30 days where Aadhaar is not authenticated or verification is required |
| Government fee | Nil |
| Our fee | From Rs 999, excluding GST |
Deciding whether to register is usually quick. What holds up a Kolkata application is proving the place of business. A large part of the city's trade runs out of rented rooms in old buildings around Burrabazar, Canning Street and Bowbazar, where the electricity meter is in a landlord's grandfather's name and the rent has been paid in cash for decades. In Salt Lake and New Town the problem is different: leased flats used as offices, with a lease that forbids commercial use.
The GST officer does not ask for a KMC trade licence. He asks for proof that you are entitled to occupy the address and that the address exists as described. Mismatched documents bring a REG-03 query, and an unanswered query becomes a REG-05 rejection.
West Bengal adopted the higher threshold for goods through State notification 378-F.T. dated 7 March 2019, mirroring Central Tax notification 10/2019. So a Kolkata business that supplies only goods registers once its aggregate turnover in a financial year crosses Rs 40 lakh. A business that supplies services, or both goods and services, registers at Rs 20 lakh. The higher limit does not apply to ice cream, pan masala or tobacco products, or to anyone who must register compulsorily.
Aggregate turnover is counted for the whole PAN across India and includes exempt supplies, exports and inter-state supplies. A Kolkata firm with a second unit in Siliguri or a depot in Guwahati adds them all up.
| Situation | Must register? |
|---|---|
| Goods-only trader in Burrabazar, turnover Rs 32 lakh, all within West Bengal | No, below Rs 40 lakh |
| IT consultancy in Sector V, fees of Rs 24 lakh | Yes, above Rs 20 lakh |
| Any business selling goods to a buyer in another state | Yes, from the first inter-state sale, whatever the turnover |
| Service provider billing clients in other states, turnover Rs 12 lakh | No, inter-state services below Rs 20 lakh are exempt |
| Seller of goods on a marketplace, only within West Bengal, below Rs 40 lakh | No, if the enrolment conditions of notification 34/2023 are met |
| Casual taxable person at a Kolkata trade fair | Yes, before the first supply |
| Business liable under reverse charge | Yes |
Thresholds under Section 22 and notification 10/2019-Central Tax; compulsory cases under Section 24 of the CGST Act, 2017.
Every GSTIN is administered by one tax administration, not two. In Form REG-01 you identify both the state charge and the central commissionerate, division and range covering your address, and the registration is then placed under the Directorate of Commercial Taxes, West Bengal, or under a CGST commissionerate in Kolkata. The split follows the GST Council's guidelines in Circular 01/2017 of 20 September 2017: 90% of taxpayers below Rs 1.5 crore turnover with the State and 10% with the Centre, and an even split above that.
It matters later, not at registration. The administration your GSTIN sits with is the one that issues scrutiny notices, processes refunds and conducts audits. Appeals from either side now go to the first appellate authority and then to the GSTAT Kolkata Bench, which covers West Bengal, Sikkim and the Andaman and Nicobar Islands.
The GSTIN itself starts with 19, West Bengal's state code, followed by the PAN. A business with places in Kolkata and in another state needs a separate GSTIN for each state; a second godown in Howrah on the same PAN is added as an additional place of business instead.
A KMC Certificate of Enlistment is not one of the documents REG-01 requires, and you do not need it before applying. You may still need it to trade lawfully in the municipal area; see our KMC trade licence service, and note that Bidhannagar, New Town (NKDA) and Howrah have their own municipal bodies.
We confirm whether you must register now, whether to register voluntarily, and whether the composition scheme suits you. In West Bengal the composition limit for goods is Rs 1.5 crore.
We map your main goods and services to their codes and check the premises documents against the names on PAN and Aadhaar.
Part A is verified by OTP on the mobile and email of the authorised signatory, generating a temporary reference number. Part B carries the business, people, premises and jurisdiction details.
After submission the portal sends either an OTP authentication link or, if the application is flagged, an appointment link for a GST Suvidha Kendra. The ARN is generated only once that step is complete.
If the officer raises a query in REG-03, we reply in REG-04 within the seven working days allowed, with whatever additional document resolves it.
On approval the certificate in REG-06 is available on the portal. We then help you display the GSTIN at the premises, set up the first returns and, for exporters, file the LUT.
| Stage | Time | Depends on |
|---|---|---|
| Document review and REG-01 filing | 1 - 2 business days | Premises documents |
| Aadhaar OTP authentication | Same day | Each partner or director completing it |
| GSK appointment, if biometric is flagged | Within the window in the portal email | Slot availability at the Kendra |
| Approval, standard case | Within 7 working days of the application | Rule 9(1) |
| Approval, verification case | Within 30 days of the application | Physical verification of premises |
| After a REG-03 query | Within 7 working days of the reply | Rule 9(3) |
If the officer takes no action within these periods, the application is deemed approved under Rule 9(5). That is a fallback, not a strategy: deemed registrations are sometimes followed by a verification visit.
Indicative service timelines. Approval is a decision of the proper officer and is not guaranteed.
Biometric-based Aadhaar authentication was rolled out for West Bengal applicants on 2 August 2024. Applications are picked for it on data analysis and risk parameters under Rule 8, so not every Kolkata applicant is asked.
We book the slot, check the original documents against what was uploaded the day before, and brief the person attending.
| Head | Position |
|---|---|
| GST registration application | Nil |
| Aadhaar authentication or GSK visit | Nil |
| Amendment or additional place of business later | Nil |
| Stamp paper for a fresh rent agreement or NOC | At actuals under West Bengal stamp law, if one is needed |
The only real cost of registering late is the tax. Once you cross the threshold, Section 25 gives you 30 days to apply, and tax is payable on supplies from the date you became liable, whether or not you charged it to customers.
| Plan | Professional fee | Covers |
|---|---|---|
| Essential | From Rs 999 | Liability check, document review, REG-01 filing, Aadhaar or GSK coordination, one query reply, GSTIN certificate |
| Growth | On quote | Essential plus HSN and SAC mapping, composition advice, LUT for exporters and an additional place of business |
| Complete | On quote | Growth plus GSTR-1 and GSTR-3B for the first three months |
All plans exclude GST. The government charges no fee for GST registration.
All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.
A company being incorporated through SPICe+ can apply for GSTIN in the linked AGILE-PRO-S form at the same time. It is optional, and we often recommend waiting until the company has a signed lease for its Kolkata office, because the registered office used for incorporation is not always where the business will operate. See private limited company registration in Kolkata.
Since 1 October 2023, notification 34/2023-Central Tax lets a supplier of goods through an e-commerce operator sell without registering, if turnover stays below the threshold, every supply stays within West Bengal, and the seller takes an enrolment number on the GST portal against its PAN and business address. Inter-state sales end the exemption, and most marketplace sellers in Kolkata find that their first order from Odisha or Assam pushes them into registration.
Exports are zero-rated inter-state supplies. An exporter of goods must register from the first consignment, whatever the turnover. A service exporter below Rs 20 lakh is not obliged to register, but needs a GSTIN to export under a Letter of Undertaking and claim refunds. The LUT is filed in RFD-11 for each financial year; see our LUT filing service and, for goods, the import export code.
| Obligation | When |
|---|---|
| GSTR-1, outward supplies | Monthly by the 11th, or quarterly under QRMP for turnover up to Rs 5 crore |
| GSTR-3B, summary return and tax payment | Monthly, or quarterly under QRMP with monthly tax payment |
| GSTR-9, annual return | By 31 December after the year; optional up to Rs 2 crore turnover |
| Display of registration certificate and GSTIN | At every place of business, under Rule 18 |
| Amendment in REG-14 | Within 15 days of a change in core details such as address or partners |
A nil return is still a return. Kolkata businesses that registered early and then went quiet for a few months are the most common source of the late-fee and cancellation notices we answer, so if there will be no sales for a while, file nil returns or consider cancelling and registering again later. Our GST return filing service picks up from the first month.
| Default | Consequence |
|---|---|
| Failing to register when liable | Penalty of Rs 10,000 or the tax evaded, whichever is higher, under Section 122 |
| Tax not paid from the date of liability | Tax plus interest under Section 50, at 18% a year |
| Collecting GST without a GSTIN | Amount collected must be deposited, with penalty |
| Non-filing of returns for six months | Cancellation of registration by the officer |
| Regular | Composition | Voluntary below threshold | |
|---|---|---|---|
| Who | Anyone liable | Turnover up to Rs 1.5 crore for goods in West Bengal | Businesses that want ITC or B2B credibility |
| Charge GST on invoices | Yes | No; tax paid on turnover | Yes |
| Input tax credit | Yes | No | Yes |
| Inter-state sales of goods | Allowed | Not allowed | Allowed |
| Returns | GSTR-1 and GSTR-3B | CMP-08 quarterly and GSTR-4 yearly | Same as regular |
We are a CA and CS practice operating under DSG CORPORATE FINANCIAL ADVISORS LLP from 129A, Bangur Avenue, Block A, Lake Town, Kolkata 700055, and we have supported 2,500+ companies across our practice.
| Reference | Relevance |
|---|---|
| Sections 22, 24 and 25, CGST Act, 2017, and the West Bengal GST Act, 2017 | Liability, compulsory registration and procedure |
| Notification 10/2019-Central Tax; WB notification 378-F.T. of 7 March 2019 | Rs 40 lakh threshold for goods |
| Notification 10/2017-Integrated Tax | Exemption for inter-state service suppliers below the threshold |
| Notification 34/2023-Central Tax | Goods sold through e-commerce operators without registration, from 1 October 2023 |
| Rules 8 and 9, CGST Rules, 2017 | Application, Aadhaar authentication, verification and approval periods |
| Rule 96A, CGST Rules, 2017 | Export under LUT |
| GST Council Circular 01/2017, 20 September 2017 | Division of taxpayers between State and Centre |
Authority sources: GST portal at gst.gov.in, CBIC at cbic-gst.gov.in, GST Council at gstcouncil.gov.in, and the Directorate of Commercial Taxes, West Bengal at comtax.wb.gov.in.
A two-partner firm making leather bags in a rented unit off Topsia Road wanted to start selling on a marketplace across India. The landlord's electricity bill was in his late father's name, and the rent agreement had never been signed. We had a fresh agreement signed on stamp paper, attached the KMC property tax receipt in the landlord's own name with his NOC, and mapped the products to their HSN codes. The application was flagged for biometric verification; both partners attended the Suvidha Kendra on the booked date with the originals, and the GSTIN was issued without a query.
Illustrative scenario based on typical file patterns. Not a named client engagement.
Same city: Private Limited Company Registration in Kolkata, Annual Compliance for Private Limited Companies in Kolkata, OPC Registration in Kolkata and LLP Registration in Kolkata. Statewide: Professional Tax in West Bengal and KMC Trade Licence. Nationally: GST registration, GST return filing and our guide on who must register for GST.
Rs 40 lakh of aggregate turnover for a business that supplies only goods, because West Bengal adopted the higher limit in March 2019, and Rs 20 lakh for services or mixed supplies. The higher limit does not cover ice cream, pan masala or tobacco, or anyone who must register compulsorily.
No. The GST portal charges nothing for a regular registration. Our professional fee starts at Rs 999 plus GST.
The officer must decide within 7 working days of the application, or within 30 days where Aadhaar authentication is not done or physical verification of the premises is required. A query in REG-03 must be answered within 7 working days, and approval follows within 7 working days of the reply.
No. REG-01 asks for proof of the premises, such as a property tax receipt, khata copy or electricity bill with a rent agreement or consent letter, not a trade licence. The KMC Certificate of Enlistment is a separate municipal requirement for trading in the KMC area.
Since 2 August 2024, West Bengal applicants picked on risk parameters must complete biometric Aadhaar authentication and document verification at a GST Suvidha Kendra. You book a slot through the link in the email, attend with original PAN, Aadhaar and the uploaded documents, and the ARN is generated after that.
One of the two. The registration is placed with the Directorate of Commercial Taxes, West Bengal or with a CGST commissionerate in Kolkata, following GST Council Circular 01/2017. That administration then handles your scrutiny, refunds and audit.
Yes, if you run the business from there. Upload the property tax receipt or electricity bill, and if the flat is owned by a family member, a consent letter from them. Check that your housing society or lease does not prohibit the use.
Not if you sell only goods, only within West Bengal, stay below Rs 40 lakh and take an enrolment number under notification 34/2023-Central Tax. The moment you ship to a buyer in another state, registration becomes compulsory.
An exporter of goods must register from the first export, because exports are inter-state supplies. A service exporter below Rs 20 lakh need not, but registration is needed to export under an LUT in RFD-11 and to claim refunds. See LUT filing.
19. Every GSTIN issued for a place of business in West Bengal begins with 19, followed by the ten characters of the PAN, an entity number, the letter Z by default and a check digit.
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Reviewed by CorporateWalla's CA and CS team · Last Updated 22 October 2026 · · Sources: GST portal, CBIC GST, GST Council: Circular 01/2017 on division of taxpayers, Directorate of Commercial Taxes, West Bengal
Canonical: https://corporatewalla.com/kolkata/gst-registration
