GST Registration

GST (Goods and Services Tax) registration is mandatory for businesses in India whose turnover exceeds the prescribed threshold limit or who meet other specific criteria. Here’s a step-by-step guide to GST registration

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GST Registration

GST (Goods and Services Tax) registration is mandatory for businesses in India whose turnover exceeds the prescribed threshold limit or who meet other specific criteria. Here’s a step-by-step guide to GST registration:

Who Needs to Register for GST?

  • Businesses with annual turnover above:

₹40 lakhs (for goods) in most states (₹20 lakhs for special category states)

₹20 lakhs (for services) in most states (₹10 lakhs for special category states)

  • Interstate suppliers of goods or services.
  • E-commerce operators and sellers.
  • Businesses under Reverse Charge Mechanism (RCM).
  • Casual taxable persons or non-resident taxable persons.
  • Input Service Distributors (ISD).
  • Businesses supplying through e-commerce platforms (e.g., Amazon, Flipkart).

Documents Required for GST Registration in India

Documents required for GST Registration in India, categorized based on different types of businesses:

1. For Proprietorship Firm

Category Documents Required
Identity Proof PAN Card of the proprietor
Address Proof Aadhaar Card of the proprietor
Business Proof Shop Establishment Certificate or MSME Certificate (if applicable)
Address of Business Rent Agreement & Electricity Bill (if rented) or Property Tax Receipt (if owned)
Bank Details Canceled cheque, Bank statement, or Passbook copy
Photographs Passport-size photo of the proprietor
Correspondence Email Address (ID) & Mobile Number

2. For Partnership Firm

Category Documents Required
Identity Proof PAN Cards of all partners & the firm
Address Proof Aadhaar Cards of all partners
Business Proof Partnership Deed & Firm Registration Certificate (if registered)
Address of Business Rent Agreement & Electricity Bill (if rented) or Property Tax Receipt (if owned)
Bank Details Canceled cheque, Bank statement, or Passbook copy
Photographs Passport-size photos of all partners
Authorization Letter Letter of Authorization for GST compliance
Correspondence Email Address (ID) & Mobile Number

3. For Private Limited Company / LLP

Category Documents Required
Identity Proof PAN Card of the company & all directors/partners
Address Proof Aadhaar, Passport, or Voter ID of all directors/partners
Business Proof Certificate of Incorporation, MOA & AOA (for Pvt. Ltd.) / LLP Agreement (for LLP)
Address of Business Rent Agreement & Electricity Bill (if rented) or Property Tax Receipt (if owned)
Bank Details Canceled cheque, Bank statement, or Passbook copy
Photographs Passport-size photos of all directors/partners
Digital Signature (DSC) Required for companies and LLPs
Board Resolution Resolution authorizing a director to apply for GST
Correspondence Email Address (ID) & Mobile Number

4. For Trusts & Societies

Category Documents Required
Identity Proof PAN Card of the trust/society & its members
Address Proof Aadhaar, Passport, or Voter ID of key members
Business Proof Trust Deed or Society Registration Certificate
Address of Business Rent Agreement & Electricity Bill (if rented) or Property Tax Receipt (if owned)
Bank Details Canceled cheque, Bank statement, or Passbook copy
Authorization Letter Letter authorizing a person to apply for GST
Correspondence Email Address (ID) & Mobile Number

Government Fees for GST Registration in India

GST Registration is completely free of cost on the government portal (www.gst.gov.in). The Government of India does not charge any fee for GST registration.

GST Registration Process in India

GST registration is mandatory for businesses meeting the eligibility criteria. Here’s a step-by-step guide to registering for GST in India:

Step 1: Visit the GST Portal

Go to the official GST portal: https://www.gst.gov.in/

Step 2: Click on "New Registration"

On the homepage, click "Services" → "Registration" → "New Registration." Select "Taxpayer" as the type of registration. Enter your PAN, mobile number, and email ID (An OTP will be sent for verification). Click Proceed after OTP verification.

Step 3: Fill Part-A of the Registration Form (GST REG-01)

Enter details such as Business Name, PAN, State, and Business Type. After submission, an Application Reference Number (ARN) will be sent to your registered mobile and email.

Step 4: Fill Part-B of the Registration Form

Business Details: Type of business (Proprietorship, Partnership, LLP, Pvt. Ltd., etc.).
Promoter/Partner Details: PAN, Aadhaar, and photograph of the proprietor/partners.
Business Address: Proof of business address (Rent Agreement, Electricity Bill, etc.).
Bank Account Details: Cancelled cheque or bank statement.
Goods & Services Details: Specify the HSN code for goods and SAC code for services.
Digital Signature (DSC): Required for companies and LLPs.

Step 5: Submit the Application

Once all details are filled, submit the application using DSC/EVC (Electronic Verification Code). After submission, you will receive an ARN number to track your application status.

Step 6: Verification by GST Officer

A GST officer will verify the application within 7 working days. If any clarification is needed, you will receive a GST REG-03 notice, and you must respond within 7 days.

Step 7: Receive GSTIN & Certificate

Once approved, you will receive a GSTIN (Goods and Services Tax Identification Number) and a GST Registration Certificate (Form GST REG-06). You can download it from the GST portal.

Time Period for GST Registration in India

Detailed Timeline for GST Registration

Step Time Required
Application Submission Day 1
GST Officer Verification 3-7 working days
Approval & GSTIN Issuance Within 7 working days
Additional Clarifications (if required) GST Officer may issue a notice (GST REG-03) for missing details, and you must respond within 7 days.
Final Approval (if clarification required) Additional 7 days after response

Maximum Time for GST Registration

  • If no additional documents are required: 7 working days.
  • If clarification is required: Up to 15 working days.

Mandatory GST Registration for Businesses in India

1. Mandatory GST Registration for Businesses

The following businesses must register for GST, irrespective of turnover:

Category Who Needs to Register?
Turnover-Based Registration Businesses exceeding ₹40 lakhs (₹20 lakhs for special category states) for goods, and ₹20 lakhs (₹10 lakhs for special category states) for services.
Interstate Suppliers Businesses supplying goods/services across states.
E-commerce Operators & Sellers Online marketplaces (Amazon, Flipkart) and sellers using such platforms.
Casual Taxable Persons Businesses operating temporarily in another state (e.g., exhibitions, trade fairs).
Non-Resident Taxable Persons Foreign businesses supplying taxable goods/services in India.
Businesses under Reverse Charge Businesses required to pay tax under the Reverse Charge Mechanism (RCM).
Input Service Distributors (ISD) Businesses distributing tax credits among branches.
TDS/TCS Deductors Businesses or government entities deducting TDS under GST.

2. Voluntary GST Registration

Businesses below the turnover threshold can also apply for GST registration voluntarily. Benefits include:
Ability to claim Input Tax Credit (ITC).
Eligibility to supply interstate without restrictions.
Improved business credibility.

3. Individuals Who Can Apply for GST

Even individuals can apply for GST registration, including:

Freelancers and service providers earning above ₹20 lakhs (₹10 lakhs for special category states).
Consultants, bloggers, and online professionals offering services across India.
Dropshipping and e-commerce sellers.

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