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What is GST Registration?
GST (Goods and Services Tax) Registration is the process of obtaining a unique 15-character GSTIN (GST Identification Number) from the GST Department. Once registered, a business is legally authorised to collect GST from customers, claim Input Tax Credit (ITC) on purchases, and must file regular returns.
GST Registration is mandatory for businesses crossing the turnover threshold or falling into certain compulsory categories. Voluntary registration is also allowed — useful for B2B businesses whose customers want ITC.
Turnover thresholds — Who must register?
Mandatory registration is triggered when aggregate turnover exceeds:
- ₹40 lakh for goods (normal category states)
- ₹20 lakh for goods (special category states — Manipur, Mizoram, Nagaland, Tripura)
- ₹20 lakh for services (normal states)
- ₹10 lakh for services (special category states)
'Aggregate turnover' includes all supplies — taxable, exempt, exports, interstate — but excludes GST itself, RCM inward supplies, and stock transfers under same PAN.
Compulsory categories (turnover irrelevant)
Regardless of turnover, the following businesses must register for GST:
- Interstate suppliers of goods (services have a ₹20 lakh exemption)
- E-commerce sellers on Amazon, Flipkart, Myntra, Meesho, etc. — registration mandatory even with ₹0 sales
- E-commerce operators (the platforms themselves)
- Casual taxable persons (e.g., exhibition stalls)
- Non-resident taxable persons
- Input Service Distributors
- Persons required to deduct TDS under GST (govt depts, large companies)
- Agents supplying on behalf of another taxable person
- OIDAR service providers (online services from outside India)
Documents required
For a sole proprietorship:
- PAN of proprietor
- Aadhaar of authorised signatory
- Photograph of authorised signatory
- Business address proof — rent agreement + NOC (if rented) OR utility bill (if owned)
- Bank account proof — cancelled cheque or first page of passbook
For Partnership/LLP/Company, additionally:
- Constitution proof (Partnership Deed / MOA-AOA / CoI)
- PAN of business entity (not just signatory)
- Authorisation letter from partners/directors
- DSC (mandatory for companies and LLPs)
Step-by-step online process
The entire process is online via gst.gov.in:
Step 1: Generate ARN
Visit gst.gov.in → Services → Registration → New Registration. Choose 'Taxpayer'. Enter PAN, mobile, email. OTP verification. Application Reference Number (ARN) is generated.
Step 2: Fill Form GST REG-01
Use the ARN to access the full form. Fill business details, partner/director details, principal place of business, additional places, bank details, signatory, verification.
Step 3: Upload documents
Upload all required documents in specified formats (JPEG/PDF). Submit using DSC (companies/LLPs) or EVC (others).
Step 4: Verification
GST officer may approve directly OR raise queries via Form REG-03 within 3 working days. Respond in REG-04 within 7 days.
Step 5: GSTIN issued
Upon approval, GSTIN is generated and Registration Certificate (REG-06) is available for download. Typically 3-7 working days from application.
GST Composition Scheme — When to opt in
The Composition Scheme is a simplified scheme for small businesses with annual turnover up to ₹1.5 crore (₹75 lakh for special category states). Key features:
- Flat tax rate — 1% (traders), 5% (restaurants), 6% (other services)
- No Input Tax Credit (ITC)
- No interstate outward supply allowed
- Cannot supply through e-commerce
- Quarterly payment via CMP-08, annual return GSTR-4
Opt in if: B2C business, mostly intrastate, simple compliance needed, customers don't need ITC. Don't opt in if: B2B-heavy, interstate sales, e-commerce, high ITC purchases.
Post-registration compliance
Once registered, regular compliance applies:
- GSTR-1 — outward supplies invoice-level (monthly or quarterly under QRMP)
- GSTR-3B — summary return & tax payment (monthly)
- GSTR-9 — annual return (if turnover > ₹2 crore)
- GSTR-9C — reconciliation (if turnover > ₹5 crore)
- E-way bill for goods movement above ₹50,000
- E-invoicing mandatory for turnover > ₹5 crore (effective threshold)
Display GSTIN on invoices, place of business, and all communication. Issue GST-compliant invoices with HSN/SAC codes.