What is GST Registration?

GST registration is the process of registering your business under the Goods and Services Tax Act. Upon registration, you receive a unique 15-digit Goods and Services Tax Identification Number (GSTIN).

GST Registration Threshold Limits

For Supply of Goods

*Special Category States: Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, Uttarakhand

For Supply of Services

Mandatory GST Registration

Registration is mandatory regardless of turnover in these cases:

1. Inter-State Supplies

Selling goods to other states
Providing services to other states
Exception: Handicraft goods exempt under notification

2. E-Commerce Operators

Platforms like Amazon, Flipkart, Swiggy
Sellers on e-commerce platforms (no threshold)
Aggregators

3. Casual Taxable Person

Occasional transactions
No fixed place of business

4. Non-Resident Taxable Person

Foreign entities supplying in India
No threshold applicable

5. Reverse Charge Recipients

Services from unregistered persons
Import of services

6. TDS/TCS Deductors

Specified persons (e.g., government departments)
E-commerce operators

7. Input Service Distributors

Head offices distributing ITC to branches
Multiple GST registrations under same PAN

8. Online Information Database Access (OIDAR)

Digital services from outside India
Netflix, foreign cloud services

GST Registration Process

Step 1: Visit GST Portal

Go to www.gst.gov.in
Click 'Services' → 'Registration' → 'New Registration'

Step 2: Part A - Basic Details

Select 'Taxpayer' as type
Enter State and District
Enter Legal Name (as per PAN)
Enter PAN and Email/Mobile
Verify OTP

Step 3: TRN Generation

Temporary Reference Number (TRN) generated
Valid for 15 days
Use to complete Part B

Step 4: Part B - Detailed Information

Step 5: Document Upload

Upload all required documents in specified format.

Step 6: Verification

Aadhar e-Sign, or

Digital Signature Certificate (DSC), or

Electronic Verification Code (EVC)

Step 7: ARN Generation

Application Reference Number (ARN) issued

Track application status using ARN

Documents Required for GST Registration

For Proprietorship

For Partnership/LLP

For Company

Address Proof Options

Electricity bill (not older than 2 months)

Property tax receipt

Rent agreement (with NOC from landlord)

Legal ownership document

GST Registration Timeline

Normal Process

Deemed Approval

If no response in 7 working days (3+7 for query)

Auto-approval with GSTIN

Voluntary GST Registration

Who Should Consider?

Businesses near threshold limit

B2B suppliers (for ITC claims)

Startups seeking credibility

Exporters (for refund claims)

Benefits

Claim Input Tax Credit

Legal recognition

Better business relationships

Required for e-commerce sales

Disadvantages

Compliance burden

Monthly/quarterly returns

Professional fees

Potential for penalties

GST Registration Types

Regular Registration

Standard taxpayer

Collect tax on outward supplies

Claim ITC on purchases

Composition Scheme

Turnover up to Rs 1.5 crore (Rs 75 lakh for services)

Fixed tax rate (0.5%-6%)

No ITC claim

Quarterly returns

Casual Taxable Person

Temporary registration

Valid for 90 days (extendable)

Advance tax deposit required

Non-Resident Taxable Person

For foreign entities

Valid for 90 days

Advance tax deposit required

Penalties for Non-Registration

Post-Registration Compliance

Immediate Requirements

Display GST certificate at premises

Issue GST-compliant invoices

Maintain proper records

File monthly/quarterly returns

Return Filing Schedule

Category	Threshold (Normal States)	Threshold (Special States*)
General	Rs 40 lakh	Rs 20 lakh
Exclusive Intra-State	Rs 40 lakh	Rs 20 lakh
Inter-State Supply	No threshold (mandatory)	No threshold
Category	Threshold
All States	Rs 20 lakh
Special Category States	Rs 10 lakh
Tab	Information Required
Business Details	Trade name, constitution, date of liability
Promoter/Partner	Personal details, DIN (if applicable)
Authorized Signatory	Primary authorized person details
Principal Place	Address, proof, NOC (if rented)
Additional Places	Branch/godown addresses
Goods/Services	HSN/SAC codes for top 5 items
Bank Accounts	Account details (optional at registration)
State-Specific	Additional state requirements
Verification	Aadhar authentication or DSC/EVC
Document	Specification
PAN Card	Proprietor's PAN
Aadhar Card	Proprietor's Aadhar
Photo	Passport size
Address Proof - Business	Electricity bill/Rent agreement + NOC
Bank Account	Cancelled cheque/Passbook
Document	Specification
PAN Card	Firm/LLP PAN
Partnership Deed	Registered deed
Partner Details	PAN, Aadhar, photo of all partners
LLP Certificate	For LLP only
Address Proof	Same as proprietorship
Document	Specification
PAN Card	Company PAN
Certificate of Incorporation	MCA issued
MOA/AOA	Memorandum and Articles
Board Resolution	Authorizing signatory
Director Details	PAN, Aadhar, DIN, photo
Address Proof	Same as above
Stage	Timeline
Application Submission	Day 0
Acknowledgement (ARN)	Same day
Processing by Officer	3 working days
Query (if any)	Within 3 days
Response to Query	7 days given
Approval/Rejection	Within 7 days of complete application
Offense	Penalty
Failure to register	Rs 10,000 or tax evaded (whichever higher)
Fraudulent registration	Rs 25,000
Operating without registration	100% of tax due
Return	Frequency	Due Date
GSTR-1	Monthly/Quarterly	11th/13th
GSTR-3B	Monthly/Quarterly	20th/22nd-24th
GSTR-9	Annual	31st Dec

Conclusion

GST registration is mandatory for businesses crossing threshold limits or falling under specific categories. Proper documentation and timely application ensure smooth registration.

Check our Compliance Calendar for all GST due dates after registration.

GST Registration: Threshold Limits, Process & Documents Required

What is GST Registration?