- Who Needs to Register for GST? (Eligibility)
- Documents Required for GST Registration
- Step-by-Step Online GST Registration Process
- GST Registration Timeline & Processing Time
- GST Registration Fees & Costs
- Voluntary GST Registration
- Post-Registration Compliance
- Common Mistakes to Avoid
- Frequently Asked Questions
Who Needs to Register for GST? (Eligibility)
Turnover Threshold
Businesses with annual aggregate turnover exceeding ₹40 lakhs for goods or ₹20 lakhs for services must register.
Inter-state Suppliers
Any business making inter-state supplies of goods or services must register for GST regardless of turnover.
E-commerce Sellers
Persons selling through e-commerce platforms like Amazon, Flipkart must register for GST.
Casual Taxable Persons
Occasional suppliers in a state where they don't have a fixed place of business.
Non-resident Taxable Persons
Non-residents supplying goods or services to India must register for GST.
TDS Deductors
Persons required to deduct tax at source under GST provisions.
For special category states like Himachal Pradesh, Uttarakhand, Jammu & Kashmir, and northeastern states, the threshold is ₹10 lakhs for goods and ₹10 lakhs for services.
Documents Required for GST Registration
PAN Card Required
PAN card of the business entity or proprietor is mandatory for GST registration.
Aadhaar Card Required
Aadhaar card of proprietor/partners/directors is required for identity verification.
Proof of Business Address Required
Rent agreement, electricity bill, or property tax receipt.
Bank Account Details Required
Cancelled cheque or bank statement showing account number and IFSC code.
Business Registration Proof If applicable
Partnership deed, incorporation certificate, or registration certificate.
Passport Size Photographs Required
Photographs of all promoters/partners/directors.
Step-by-Step Online GST Registration Process
Go to www.gst.gov.in and click on "Services" → "Registration" → "New Registration".
Select "New Registration" and fill in:
- I am a: Select "Taxpayer"
- State/UT: Select your state
- PAN: Enter your business PAN
- Name: Enter name as on PAN card
- Mobile Number & Email: Enter active numbers for OTP verification
Enter the OTP received on your registered mobile number and email. Click "Proceed". You will receive a Temporary Reference Number (TRN).
Go back to the GST portal home page. Click on "Services" → "Registration" → "New Registration". Select "Temporary Reference Number (TRN)", enter your TRN, and complete the CAPTCHA. Click "Proceed" and enter the OTP sent to your registered mobile.
Complete the registration application form with:
- Business Details: Trade name, constitution of business, date of commencement
- Principal Place of Business: Address, contact details, ownership proof
- Additional Places of Business: If you have branches or multiple locations
- Goods and Services: Select the HSN/SAC codes for your products/services
- Bank Account Details: Add at least one bank account
- Authorized Signatory: Add the authorized person details
Upload scanned copies of all required documents in the specified format:
- Photographs: JPG/PNG (Max 1 MB)
- Proof of business address: PDF/JPG (Max 5 MB)
- Bank account proof: PDF/JPG (Max 5 MB)
- Business registration proof: PDF (Max 5 MB)
Review all details carefully. Submit the application using:
- DSC (Digital Signature Certificate): For companies and LLPs
- EVC (Electronic Verification Code): For individuals and proprietorships (OTP sent to registered mobile)
After successful submission, you will receive an Application Reference Number (ARN) on your registered email and mobile. The application status can be tracked using this ARN.
GST Registration Timeline & Processing Time
| Stage | Timeframe |
|---|---|
| Part A submission to TRN generation | Immediate (within minutes) |
| Part B application submission | Same day |
| GST officer verification | 7-15 working days |
| Physical verification (if required) | Additional 5-7 days |
| GSTIN issuance after approval | Within 3 days of approval |
| Total Time (without physical verification) | 7-15 working days |
GST Registration Fees & Costs
However, professional consultation charges may apply if you seek expert assistance for:
- Document preparation and verification
- Application filing on your behalf
- Post-registration compliance guidance
- GST return filing assistance
We offer end-to-end GST registration assistance including document verification, application filing, and follow-up with GST department. Contact us for a free consultation.
Voluntary GST Registration
Even if your turnover is below the threshold, you can voluntarily register for GST. Benefits include:
- Claim Input Tax Credit (ITC): You can claim ITC on your purchases
- Business Credibility: GST registration enhances business credibility
- Sell on E-commerce: Required for selling on Amazon, Flipkart, etc.
- Inter-state Sales: Allows you to make inter-state supplies
Post-Registration Compliance
GST Return Filing
File GSTR-1 (by 11th) and GSTR-3B (by 20th) every month.
Tax Invoice
Issue GST-compliant tax invoices for all supplies.
Maintain Records
Maintain proper records of all purchases and sales.
Annual Return
File GSTR-9 annual return by 31st December.
Common Mistakes to Avoid During GST Registration
- Wrong PAN/TAN details: Ensure PAN matches the legal entity name
- Incorrect Business Address: Provide verifiable proof of address
- Missing Signatures: Ensure all required signatories are added
- Wrong HSN/SAC Codes: Select correct codes for your products/services
- Invalid Bank Account: Ensure bank account is active and in business name
- Document Upload Errors: Check file format and size before uploading
Frequently Asked Questions about GST Registration
₹40 lakhs for goods (₹20 lakhs for services). Special category states have ₹10 lakhs limit.
Typically 7-15 working days after application submission.
No, GST registration on the official GST portal is completely free.
Yes, even if your turnover is below the threshold, you can voluntarily register.
Penalty is 100% of the tax amount or ₹10,000, whichever is higher.