GST registration gives your business a GSTIN, the 15-digit number you need to collect GST, claim input tax credit and sell across India. This guide explains who must register, which documents you need and how the online process works.
Who must register for GST?
Registration is compulsory once your aggregate turnover in a financial year crosses the threshold:
- Goods suppliers: ₹40 lakh (₹20 lakh in special category states)
- Service providers: ₹20 lakh (₹10 lakh in special category states)
Some businesses must register whatever their turnover, including:
- Businesses making inter-state supplies of goods
- Sellers supplying through e-commerce platforms such as Amazon or Flipkart
- Casual taxable persons and non-resident taxable persons
- Persons liable to pay tax under reverse charge
- Input Service Distributors and e-commerce operators
Documents required
- PAN of the business or proprietor
- Aadhaar of the proprietor, partners or directors
- Passport-size photograph
- Proof of business address, such as an electricity bill plus a rent agreement or NOC from the owner
- Bank account details (cancelled cheque or bank statement)
- For companies, LLPs and firms: certificate of incorporation or partnership deed, and an authorisation letter or board resolution
Step-by-step registration process
- Part A: Enter PAN, mobile number and email on the GST portal and verify them with OTP. You will receive a Temporary Reference Number (TRN).
- Part B: Log in with the TRN and fill in business details, promoter details, place of business, goods/services (HSN/SAC) and bank details.
- Upload documents and choose Aadhaar authentication.
- Verification: Submit with EVC or DSC. You will get an Application Reference Number (ARN). In some cases the department asks for biometric verification at a GST Suvidha Kendra.
- GSTIN issued: Once the officer approves, the registration certificate (REG-06) can be downloaded from the portal.
Composition scheme: an option for small businesses
Eligible small traders and manufacturers with turnover up to ₹1.5 crore can choose the composition scheme. They pay tax at a fixed low rate and file fewer returns, but they cannot claim input tax credit or collect GST from customers.
Common mistakes that cause rejection
- A rent agreement or NOC that doesn’t match the address entered
- Unclear or mismatched documents
- Wrong HSN/SAC codes for your business activity
- Not replying to a clarification notice within the time allowed
After registration: stay compliant
Once you have a GSTIN you must file returns (GSTR-1 and GSTR-3B, or CMP-08 under composition) on time. Late filing attracts late fees and interest, and continued non-filing can lead to cancellation of registration.
Get it done with Om Jha & Associates
Our office in Dwarka, New Delhi handles the whole process for you, from checking documents to filing. Call or WhatsApp +91-9899129125, email opjhaom@gmail.com, or book a free consultation.