Who needs GST registration?
| Category | Registration required when |
|---|---|
| Suppliers of goods only | Aggregate turnover above ₹40 lakh (₹20 lakh in special category States) |
| Service providers | Aggregate turnover above ₹20 lakh (₹10 lakh in special category States) |
| Inter-State suppliers of goods | Always, irrespective of turnover |
| Sellers on Amazon, Flipkart, Meesho etc. | Generally always; small intra-State sellers can use the enrolment route subject to conditions |
| Casual / non-resident taxable persons | Always, before starting supplies |
| Persons liable under reverse charge, TDS/TCS deductors, Input Service Distributors | Always |
Even below the threshold, voluntary registration helps if your customers are businesses that want input tax credit, or if you sell online.
Documents required
- PAN of the business (or of the proprietor)
- Aadhaar and photograph of the proprietor, partners, directors or Karta, and of the authorised signatory
- Proof of place of business: electricity bill, property tax receipt or municipal document, plus a rent agreement, or a consent letter/NOC if the premises belong to a relative or someone else
- Bank proof: cancelled cheque, passbook first page or bank statement showing the account holder name and IFSC
- Constitution documents: partnership deed, LLP agreement, or certificate of incorporation with MOA/AOA
- Authorisation: letter of authorisation or board resolution for the authorised signatory
- Digital Signature (DSC) for companies and LLPs; others can sign with Aadhaar OTP (EVC)
GST registration process
- Part A of REG-01: PAN, mobile number and email are verified by OTP, and a Temporary Reference Number (TRN) is generated.
- Part B of REG-01: business details, promoters, place of business, goods/services (HSN/SAC) and bank account are filled in and documents uploaded.
- Aadhaar authentication: the promoter and authorised signatory complete Aadhaar authentication. In some cases the portal asks for biometric authentication and document verification at a GST Suvidha Kendra.
- ARN (REG-02): the application reference number is issued.
- Query, if any (REG-03): we reply in REG-04 within 7 working days.
- Approval (REG-06): the GSTIN and registration certificate are issued and can be downloaded from the portal.
After registration
- Display your GSTIN and the registration certificate at your place of business.
- Issue tax invoices with the correct HSN/SAC and rate. See our HSN & SAC rate list.
- File GSTR-1 and GSTR-3B every month or quarter, even when there are no sales. See this month's due dates and our GST return filing service.
- Choose the Composition Scheme (turnover up to ₹1.5 crore) if lower tax and simpler returns suit your business.
If your registration has been cancelled, read about revocation under Section 30 and Rule 23, or contact us for help.
Frequently Asked Questions
Who must take GST registration?
A supplier must register when aggregate turnover in a financial year exceeds ₹40 lakh for goods or ₹20 lakh for services (₹20 lakh and ₹10 lakh in specified special category States). Inter-State suppliers of goods, e-commerce sellers (with limited exceptions), casual and non-resident taxable persons and persons liable under reverse charge must register regardless of turnover (Section 24).
Is there a government fee for GST registration?
No. The GST portal charges no government fee for registration. You pay only our professional fee.
How long does GST registration take?
Where Aadhaar authentication is completed and there is no query, registration is usually granted within 7 working days of the application. Small businesses with B2B output tax up to ₹2.5 lakh a month can opt for Rule 14A and get registration within 3 working days. If the officer raises a query (REG-03) or orders physical verification, it can take up to 30 days.
Can I register at my home address?
Yes. A residential address can be used as the place of business with proof such as an electricity bill or property tax receipt, plus a rent agreement or a consent letter from the owner if the property is not in your name.
Do I need a separate registration for each State?
Yes. GST registration is State-wise. If you have a place of business in more than one State, you need a registration in each, and you can now apply for several States together with one Master TRN.
What happens if I do not register?
The penalty under Section 122 is ₹10,000 or the tax evaded, whichever is higher, in addition to the tax and interest. You also cannot collect GST or claim input tax credit.