Complete Guide to GST Registration in India

GST registration is mandatory for businesses with annual turnover exceeding ₹40 lakhs (₹20 lakhs for special category states). It is also required for inter-state suppliers, e-commerce operators, and casual taxable persons regardless of turnover.

Eligibility Criteria

You must register for GST if you fall into any of these categories:

• Businesses with turnover above ₹40 lakhs in a financial year (₹20 lakhs for NE states)
• Inter-state supply of goods or services
• E-commerce operators or sellers on platforms like Amazon, Flipkart
• Casual taxable persons or non-resident taxable persons
• Taxable persons under reverse charge mechanism
• Businesses required to collect TCS or TDS under GST

Documents Required

• PAN card of the business or proprietor
• Aadhaar card of the authorised signatory
• Business address proof (rent agreement + electricity bill or property tax receipt)
• Photograph of the signatory at the business premises signboard
• Bank account proof (cancelled cheque or first page of passbook)
• PAN cards of promoters/partners/directors
• Email ID and mobile number for OTP verification

Step-by-Step Process

1. Visit the GST portal at gst.gov.in and click “Register Now” under Taxpayers.

2. Select “New Registration” and choose the type of taxpayer.

3. Fill in the GST REG-01 form: trade name, legal name, constitution, principal place of business.

4. Upload required documents and photographs.
5. Submit the application after Aadhaar e-sign or Digital Signature Certificate.
6. The GST officer verifies the application within 3 working days.
7. GSTIN and registration certificate issued within 7 working days.

GSTIN Format

GSTIN is a 15-digit alphanumeric code: first 2 digits are state code, next 10 are PAN, 13th is entity number, 14th is Z, and 15th is a check digit.

Types of GST Registration

• Regular Registration: For businesses above threshold — can claim Input Tax Credit.

• Composition Scheme: Small businesses up to ₹1.5 crore — pay GST at fixed rates, cannot claim ITC.

• Voluntary Registration: Any business can register even below threshold to claim ITC.

Post-Registration Compliance

Once registered, you must file monthly or quarterly GSTR returns, issue GST-compliant invoices, and pay GST liability by the 20th of the following month.