GST registration is a crucial step for businesses in India that fall under the Goods and Services Tax regime. It’s an entirely online process on the official GST portal.
Who Needs to Register for GST? (Threshold Limits and Mandatory Registration)
The requirement for GST registration primarily depends on your aggregate annual turnover and the nature of your business activities.
Turnover-Based Threshold Limits
For Businesses Supplying GOODS
- ₹40 Lakhs: This is the general threshold for most Indian states. If your aggregate turnover from the supply of goods exceeds ₹40 lakhs in a financial year, GST registration is mandatory.
- ₹20 Lakhs: For Special Category States like Arunachal Pradesh, Manipur, Mizoram, Meghalaya, Sikkim, Tripura, Nagaland, and Uttarakhand, the threshold for goods is ₹20 lakhs.
- Note: Some special category states (e.g., Assam, Jammu & Kashmir, Ladakh) have opted for the higher ₹40 lakh limit for goods. It’s important to check the specific limit for your state.
For Businesses Supplying SERVICES
- ₹20 Lakhs: This is the general threshold for most Indian states. If your aggregate turnover from the supply of services exceeds ₹20 lakhs in a financial year, GST registration is mandatory.
- ₹10 Lakhs: For Special Category States, the threshold for services is ₹10 lakhs.
Mandatory Registration (Irrespective of Turnover)
Even if your turnover is below the above limits, GST registration is mandatory for certain businesses
- Inter-state suppliers of goods: If you supply goods from one state to another, you must register for GST, regardless of your turnover.
- Casual Taxable Persons: Individuals who undertake supplies occasionally and do not have a fixed place of business.
- Non-Resident Taxable Persons: Foreigners supplying taxable goods or services in India.
- E-commerce operators: Platforms facilitating online sales.
- Suppliers supplying through E-commerce operators: If you sell goods/services through an e-commerce platform that collects TCS (Tax Collected at Source).
- Businesses liable to deduct TDS/TCS under GST.
- Input Service Distributors (ISD): Mandatory from April 1, 2025, for companies with multiple GSTINs under the same PAN distributing ITC on common services.
- Persons liable to pay tax under Reverse Charge Mechanism (RCM).
- Agents supplying goods/services on behalf of other registered taxable persons.
- Online Information and Database Access or Retrieval (OIDAR) services from outside India to a non-taxable person.
Voluntary Registration
Businesses can choose to register for GST voluntarily even if their turnover is below the threshold. This allows them to claim Input Tax Credit (ITC) and increases their credibility, especially when dealing with GST-registered customers. However, voluntary registration also means you must comply with all GST rules, including filing regular returns and paying tax.
Documents Required for GST Registration
The documents required vary slightly depending on the type of business entity.
A. Common Documents (for all entities)
PAN Card
Of the business or the applicant (Proprietor/Company/LLP/HUF/Trust). GSTIN is linked to PAN.
Identity and Address Proof of Promoters/Directors/Partners/Proprietor/Trustees/Karta
- Identity Proof: PAN Card, Aadhaar Card, Voter ID, Driving License, or Passport.
- Address Proof: (Not older than 2 months) Bank Statement, Electricity Bill, Telephone Bill, Mobile Bill, Ration Card, Passport, or Driving License.
- Photograph: Passport-sized photograph (JPEG format, max 100 KB).
Proof of Business Address (Principal Place of Business)
- Owned Property: Latest Property Tax Receipt, Municipal Khata Copy, Electricity Bill, Ownership Deed/Document.
- Rented/Leased Property: Rent/Lease Agreement, along with Electricity Bill/Municipal Khata Copy in the landlord’s name. A No Objection Certificate (NOC) from the landlord is also required.
- Shared Property/Consent Basis: Consent letter/NOC from the owner, along with their ownership proof and utility bill.
Bank Account Details
- Copy of Cancelled Cheque, or
- Extract of Passbook/Bank Statement (first and last page), showing the account holder’s name, IFSC code, and MICR code. (JPEG/PDF format, max 100 KB).
B. Entity-Specific Documents
Sole Proprietorship
PAN Card of the proprietor, Aadhaar Card, photograph, bank account details, and business address proof.
Partnership Firm / LLP
- PAN Card of the Partnership Firm/LLP.
- Copy of Partnership Deed/LLP Agreement.
- PAN & Aadhaar of all partners (including managing partner/authorized signatory).
- Photographs of all partners and authorized signatories.
- Proof of LLP registration (if LLP).
- Proof of appointment of authorized signatory (e.g., Letter of Authorization).
- Bank account details.
- Principal place of business address proof.
Company (Private Limited/Public Limited/OPC)
- PAN Card of the Company.
- Certificate of Incorporation issued by the Ministry of Corporate Affairs (MCA).
- Memorandum of Association (MOA) and Articles of Association (AOA).
- PAN & Aadhaar of all Directors and Authorized Signatory.
- Photographs of all Directors and Authorized Signatory.
- Board Resolution appointing authorized signatory.
- Bank account details.
- Principal place of business address proof.
Trust / Society
- PAN Card of the Trust/Society.
- Trust Deed / Registration Certificate of Society.
- PAN & Aadhaar of all Trustees/Members of Managing Committee.
- Photographs of all Trustees/Members.
- Proof of appointment of authorized signatory.
- Bank account details.
- Principal place of business address proof.
Hindu Undivided Family (HUF)
- PAN card of HUF.
- PAN card and Aadhaar card of Karta.
- Photograph of Karta.
- Bank account details.
- Principal place of business address proof.
Online GST Registration Process (Step-by-Step)
The entire GST registration process is done online through the official GST Portal (www.gst.gov.in).
Step 1: Access the GST Portal & Initiate New Registration (Part A)
- Go to www.gst.gov.in.
- Click on “Services” > “Registration” > “New Registration”.
- Fill Part A of Form GST REG-01:
- Select “Taxpayer” from the “I am a” dropdown.
- Select the State/UT and District for which registration is required.
- Enter the Legal Name of the Business (as mentioned on PAN).
- Enter the PAN of the business or proprietor.
- Enter the Email Address and Mobile Number of the Primary Authorized Signatory (these will be verified via OTP).
- Enter the captcha text and click “PROCEED”.
Step 2: OTP Verification & TRN Generation
- An OTP will be sent to your registered mobile number and another to your email ID.
- Enter both OTPs in the respective fields and click “PROCEED”.
- Upon successful verification, a Temporary Reference Number (TRN) will be generated. Note this down as it’s crucial for completing the application. You’ll also receive the TRN via email and SMS.
Step 3: Log in with TRN and Complete Application (Part B)
- Go back to the GST Portal and click “Services” > “Registration” > “New Registration”.
- Select the “Temporary Reference Number (TRN)” option.
- Enter your TRN and the captcha, then click “PROCEED”.
- You will receive another OTP on your registered mobile number and email (this OTP is the same for both). Enter it and click “PROCEED”.
Step 4: Fill in Details Across 10 Tabs (Part B)
The application form (Part B of GST REG-01) consists of 10 sections/tabs. You need to fill in all the relevant details and upload supporting documents
Business Details
Trade name, constitution of business, district, sector, Commissionerate/Division/Range code, date of commencement of business, date of liability to register.
Promoter/Partners
Details of all partners/directors/proprietor/trustees/Karta (name, address, PAN, Aadhaar, photo, DIN if applicable).
Authorized Signatory
Details of the person authorized to act on behalf of the business for GST purposes (usually a director, partner, or proprietor).
Authorized Representative
(Optional) If you have a GST Practitioner or other authorized representative.
Principal Place of Business
Full address of your main business location, contact details, nature of possession of premises, and documents as proof of address.
Additional Places of Business
(If any) Addresses of other business locations within the same state.
Goods and Services
List the top 5 goods and services you deal in, along with their HSN (Harmonized System of Nomenclature) or SAC (Services Accounting Code).
Bank Accounts
Details of at least one bank account (account number, IFSC code, bank name) and upload the supporting proof (cancelled cheque/bank statement).
State Specific Information
(If applicable) Professional Tax, State Excise License details, etc.
Aadhaar Authentication
Opt for Aadhaar authentication. This helps in faster processing of your application. If chosen, an authentication link will be sent to the registered mobile and email.
Verification
Check the declaration, select the authorized signatory, place, and submit the application.
Step 5: Submit the Application
You can submit the application using one of the following methods.
Electronic Verification Code (EVC)
An OTP will be sent to the mobile number of the authorized signatory.
Digital Signature Certificate (DSC)
Mandatory for companies (Pvt Ltd, Public Ltd, OPC, LLP). You’ll need a Class 2 or Class 3 DSC.
E-Sign
An OTP will be sent to the mobile number linked to the Aadhaar card of the authorized signatory (if Aadhaar authentication was chosen).
Step 6: Application Reference Number (ARN)
- After successful submission, an Application Reference Number (ARN) will be generated and sent to your registered email and mobile number.
- You can use this ARN to track the status of your application on the GST Portal.
- Step 7: Verification by GST Officer
- The GST officer will review your application and documents.
- If they require any additional information or clarification, they will issue a query in Form GST REG-03. You must respond in Form GST REG-04 with the required information/documents within 7 working days.
- The officer may also conduct a physical verification of your business premises if deemed necessary.
Step 8: Issuance of GST Registration Certificate (GSTIN)
If the officer is satisfied, your application will be approved, and a Certificate of Registration (Form GST REG-06) containing your GSTIN (Goods and Services Tax Identification Number) will be issued. This usually takes 3-7 working days if there are no queries or if Aadhaar authentication is successfully completed. If no action is taken by the tax authority within 21 days (or 7 days if Aadhaar authentication is done), the GST registration application is deemed approved. If the application is rejected, an order in Form GST REG-05 will be issued.
Given the dynamic nature of GST laws and frequent updates, it is highly recommended for businesses to utilize reliable to ensure accurate and timely GST registration from our experts.