GST Registration – Complete Guide
Who needs registration, documents, process & rules
GST Registration is the process by which a business or individual obtains a GSTIN (Goods and Services Tax Identification Number). Once registered, the person becomes legally recognised as a GST taxpayer and is required to comply with GST laws.
GST registration is mandatory in certain cases even if turnover is below the threshold limit, and voluntary in some cases.
Who is Required to Register Under GST?
- Businesses whose turnover exceeds prescribed threshold limits
- Inter-state suppliers of goods or services
- E-commerce sellers and operators
- Freelancers and consultants providing taxable services
- Persons required to deduct or collect tax (TDS / TCS)
- Non-resident taxable persons
GST Registration Threshold Limits
| Category | Threshold Limit |
|---|---|
| Goods – Normal Category States | ₹40 Lakh |
| Services – Normal Category States | ₹20 Lakh |
| Goods – Special Category States | ₹20 Lakh |
| Services – Special Category States | ₹10 Lakh |
Special Category States include Arunachal Pradesh, Manipur, Mizoram, Nagaland, Tripura, Meghalaya and other notified states.
Types of GST Registration
Regular Registration
Normal GST registration for regular taxpayers.
Composition Scheme
Simplified scheme with lower tax rate and limited compliance.
Casual Taxable Person
For temporary businesses operating in a state.
Non-Resident Taxable Person
For persons supplying goods/services from outside India.
Documents Required for GST Registration
For Proprietorship
- PAN card of proprietor
- Aadhaar card
- Photograph
- Address proof of business place
- Bank account details
For Partnership / LLP / Company
- PAN of entity
- Incorporation / partnership deed
- PAN & Aadhaar of partners / directors
- Authorisation letter
- Bank account details
GST Registration Process (Step-by-Step)
- Visit GST portal (gst.gov.in) and apply for registration
- Submit PAN, mobile number and email
- Verify OTP sent to mobile and email
- Fill Part-B of application with business details
- Upload required documents
- Submit application using DSC / EVC
- GSTIN is issued after verification
Time & Fees for GST Registration
- Government fee: NIL
- Time required: 3–7 working days (subject to verification)
Compliance After GST Registration
- Issue GST-compliant tax invoices
- File GST returns on time
- Maintain proper books of accounts
- Pay GST liability within due dates