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MCAFiling Editorial & CA Team
Qualified Chartered Accountants & Company Secretaries · Updated Jun 2026 · 6-8 min read
What is GST Registration?
GST Registration is mandatory for businesses with aggregate turnover above ₹40 lakh (goods) / ₹20 lakh (services) — lower thresholds in special category states. Also mandatory for interstate suppliers, e-commerce sellers, casual taxable persons.
Upon registration, business gets 15-character GSTIN, can collect GST, claim Input Tax Credit (ITC) on purchases, and must file regular returns.
Quick facts
| Governing Act | CGST Act, 2017 |
| Relevant Section | Sections 22, 24 |
| Form Reference | GST REG-01 |
| Filing Authority | GST Council / CBIC |
| Typical Timeline | 3-7 working days |
| Professional Fee | ₹1,499 onwards |
| Government Fee | Free |
Who needs this filing?
- Businesses with aggregate turnover above threshold
- Anyone making interstate supply
- E-commerce sellers (mandatory regardless of turnover)
- Casual taxable persons
- Voluntary registration for B2B credibility
Step-by-step process
Document collection
PAN, Aadhaar, business address proof, bank details, photograph.
Online application
File Form GST REG-01 on gst.gov.in. ARN generated.
Verification
GST officer may seek clarifications. Respond within timeline.
GSTIN issuance
Upon approval, GSTIN issued and certificate REG-06 generated.
Documents required
- PAN of business / proprietor
- Aadhaar of authorised signatory
- Photograph
- Business address proof — rent agreement + NOC or utility bill
- Bank account proof — cancelled cheque
- Constitution proof — Partnership Deed / MOA-AOA / CoI
- DSC (for companies/LLPs)
Detailed fees breakdown
| Item | Amount |
|---|
| Professional fee | ₹1,499 |
| Government fee | Nil (free) |
Note: Government fees vary by state and are payable separately at actuals. Stamp duty depends on registered office state. Professional fees shown are indicative.
Key advantages
- Legal authorisation to collect GST
- Eligibility to claim Input Tax Credit
- Higher B2B credibility
- Enables interstate sales
- Required for most marketplace sellers
What happens after this filing?
Once GST Registration is complete, the following ongoing compliances apply:
- GSTR-1 monthly/quarterly outward supplies
- GSTR-3B monthly summary & tax payment
- GSTR-9 annual (if turnover > ₹2 crore)
- GSTR-9C reconciliation (if turnover > ₹5 crore)
- E-way bill for goods movement
Frequently asked questions
GST turnover threshold?
Goods: ₹40 lakh (₹20 lakh special states). Services: ₹20 lakh (₹10 lakh special states). Aggregate turnover includes exempt and interstate supplies.
Voluntary GST registration?
Allowed, useful for B2B businesses whose customers need ITC. Once registered, all compliance applies.
What is composition scheme?
Simplified scheme for turnover up to ₹1.5 crore. Flat rate (1% trader, 5% restaurant, 6% other services). No ITC, no interstate sales.
Timeline for GSTIN?
Typically 3-7 working days. Longer if officer raises queries or physical verification needed.
Can GST be cancelled?
Yes via Form REG-16. Common reasons: closure, fall below threshold, opting for composition. Final return REG-29 required.
Related services
Disclaimer: This page is for general informational purposes only. Tax rates, government fees and compliance requirements may change. Form references (e.g. GST REG-01) are statutory form identifiers used to describe the filing we assist with. MCAFiling.in is a private professional services platform and is
not affiliated with the Ministry of Corporate Affairs or the Government of India. Official portal:
mca.gov.in.