1. Applicability of GST Registration
GST registration is mandatory in the following cases:
A. Turnover-Based Threshold
An enterprise is required to register under GST if its aggregate annual turnover (PAN India basis) exceeds:
- ₹40 lakh – Supply of goods
(₹20 lakh for special category States) - ₹20 lakh – Supply of services
(₹10 lakh for special category States)
B. Mandatory Registration Irrespective of Turnover
GST registration is compulsory if the business is involved in any of the following activities, regardless of turnover:
- Inter-State supply of goods or services
- E-commerce operators or sellers on platforms such as Amazon, Flipkart, etc.
- Persons liable to pay tax under the Reverse Charge Mechanism (RCM)
- Casual taxable persons / Non-resident taxable persons
- Input Service Distributors (ISD)
- TDS/TCS deductors under GST
Voluntary Registration
Businesses not falling under the above criteria may opt for voluntary GST registration to avail the benefit of Input Tax Credit (ITC) on GST paid on expenses and capital assets.
Important:
Once registered voluntarily, the taxpayer must comply with all GST provisions, including timely filing of returns and other statutory compliances.
2. Documents Required for GST Registration
A. Documents of Proprietor / Partners / Directors
- PAN Card
- Aadhaar Card
- Passport-size photograph
- Mobile number and email ID (linked with Aadhaar)
B. Documents of the Business
- PAN of the business entity
- Proof of principal place of business:
- Electricity bill / Property tax receipt / Rent agreement
- Bank details:
- Cancelled cheque or first page of bank statement
- Partnership deed (in case of Partnership Firm)
- LLP Agreement (in case of LLP)
- Certificate of Incorporation (in case of Company or LLP)
- Board Resolution / Authorisation Letter for authorised signatory
3. Step-by-Step Process for GST Registration
Step 1: Access the GST Portal
- Visit www.gst.gov.in
- Navigate to Services → Registration → New Registration
Step 2: Fill in Basic Details
Enter the following information:
- Legal name of business (as per PAN)
- PAN number
- Email ID
- Mobile number
- State and District
Step 3: OTP Verification
- OTPs will be sent to the registered email ID and mobile number
- Upon successful verification, a Temporary Reference Number (TRN) will be generated
Step 4: Complete Form GST REG-01
- Login using the TRN
- Fill in the required details, including:
- Business details (trade name, constitution, date of commencement)
- Details of promoters / partners
- Authorised signatory information
- Address of principal and additional places of business
- HSN/SAC codes for goods and services supplied
- Bank account details
Step 5: Upload Documents
- Upload the relevant documents in the respective sections of the application
4. Aadhaar Authentication / Physical Verification
- Aadhaar authentication is now the standard process
- GST registration is generally approved within 3–7 working days after successful Aadhaar authentication
- If Aadhaar authentication is not completed or fails, the GST officer may conduct a physical verification of the business premises before granting approval
5. Generation of Application Reference Number (ARN)
- After submission of the application, an Application Reference Number (ARN) is generated for future tracking
6. Tracking Application Status
To track the status of your GST registration application:
- Navigate to Services → Registration → Track Application Status
- Enter the ARN to view the current status
7. Post-Approval Actions
Upon approval by the GST Department:
- GSTIN is allotted
- GST Registration Certificate (Form GST REG-06) can be downloaded
- GSTIN becomes active from the effective date of registration
Compliance Requirements After Registration
- Display GSTIN at the principal place of business
- Mention GSTIN on all tax invoices
- Select return filing frequency (Monthly or QRMP Scheme)
- Issue GST-compliant tax invoices
- File GST returns on time (GSTR-1, GSTR-3B, etc.)
Common Mistakes to Avoid
- Mismatch between the legal name as per PAN and the name entered in the GST application
- Submission of incomplete or invalid address proof
- Selection of incorrect HSN/SAC codes
Conclusion
GST registration is a critical compliance requirement for eligible businesses in India. Ensuring accurate documentation, correct data entry, and timely follow-up can help avoid delays or rejection of the application. Once registered, regular compliance with GST return filing and invoicing norms is essential to remain compliant and to fully benefit from Input Tax Credit.
