Goods and Services Tax (GST) is a unified indirect tax regime applicable across India for supply of goods and services. It replaced multiple taxes like VAT, service tax, excise, etc., ensuring transparency and ease of compliance. If you’re a business owner, freelancer, service provider, or e-commerce seller, understanding GST registration is crucial.
✅ 1. Who Should Register for GST?
GST registration is mandatory for the following categories of taxpayers:
- Businesses with aggregate turnover exceeding:
- ₹40 lakhs (goods supply)
- ₹20 lakhs (services supply)
- ₹10 lakhs (in special category states)
- Casual taxable persons and non-resident taxable persons
- E-commerce operators and sellers on e-commerce platforms
- Input Service Distributors (ISD)
- Persons liable to deduct TDS/TCS under GST
- Voluntary registration allowed for others below threshold
👉 Explore more on Input Service Distributors in GST
📄 2. Eligibility Criteria
| Category | Threshold Limit | Mandatory/Optional |
|---|---|---|
| Goods Supplier (Normal States) | ₹40,00,000 | Mandatory |
| Services Provider | ₹20,00,000 | Mandatory |
| Goods/Services in NE States | ₹10,00,000 | Mandatory |
| Inter-State Supplier | No threshold | Mandatory |
| Casual/Non-resident Taxpayer | No threshold | Mandatory |
| E-commerce sellers | No threshold | Mandatory |
| Voluntary applicant | Below threshold | Optional |
📋 3. Benefits of GST Registration
- Legal recognition as a supplier of goods/services
- Valid input tax credit (ITC) claim
- Ability to supply inter-state without restrictions
- Easier access to loans and government tenders
- Improves brand image and credibility
📑 4. Documents Required for GST Registration
- PAN of the business/applicant
- Aadhaar of proprietor/partners/directors
- Photograph of applicant
- Business proof:
- Rent agreement/ownership document
- Address proof (utility bills/bank passbook)
- Cancelled cheque or bank account proof
- Valid mobile number and email ID (mandatory for OTP)
- Authorisation form (if applying through authorised signatory)
📌 Make sure the phone number and email are active for OTP verification.
🌐 5. Registration Portal
| Portal | Website Address |
|---|---|
| GST Registration Portal | https://www.gst.gov.in |
📌 Log in and click on “Register Now” under “Taxpayers (Normal)” for new registration.
🛠️ 6. Step-by-Step GST Registration Process
| Step | Action Required | Mode | Estimated Cost |
|---|---|---|---|
| 1 | Visit gst.gov.in → Services > Registration | Online | Free |
| 2 | Fill Part-A of Form GST REG-01 with PAN, email, mobile | Online OTP | – |
| 3 | Enter received ARN (Acknowledgement Reference Number) | Email/SMS | – |
| 4 | Fill Part-B of Form GST REG-01 with business & documents | Upload files | – |
| 5 | Submit digitally via DSC/EVC | Online | – |
| 6 | Application reviewed by GST officer | Online | – |
| 7 | Certificate of Registration (Form GST REG-06) issued | Download | Free |
🔍 7. Post-Registration Compliances
| Task | Description | Priority | Mandatory/Optional |
|---|---|---|---|
| File GSTR-3B Monthly/Quarterly | Summary return of outward/inward supplies | High | Mandatory |
| File GSTR-1 | Details of outward supplies | High | Mandatory |
| File GSTR-9 (Annual Return) | Applicable if turnover > ₹2 crore | Medium | Mandatory (as per limit) |
| Maintain digital tax records | Invoice, credit/debit notes, payment records | High | Mandatory |
| Display GSTIN on name board | Outside principal and additional place of business | Medium | Mandatory |
| Update business changes via REG-14 | Address, business structure, authorised signatory | Medium | Mandatory |
📘 8. Summary Table
| Section | Key Highlights |
|---|---|
| Eligibility | Based on turnover, state, type of supply |
| Documents | Aadhaar, PAN, bank proof, business address, email/phone |
| Portal | https://www.gst.gov.in |
| Registration Process | REG-01 (Part A & B), OTP, Upload Docs, ARN, REG-06 |
| Post-Registration Compliance | GSTR filing, GSTIN display, records maintenance |
❓ Frequently Asked Questions (FAQs)
1. What is the turnover threshold for GST registration?
If you supply goods and have turnover over ₹40 lakh (or ₹10 lakh in special category states), you must register. For services, the limit is ₹20 lakh.
2. Is GST registration required for freelancers or consultants?
Yes, if turnover crosses ₹20 lakh in a year, it’s mandatory.
3. Can a person register voluntarily under GST?
Yes, even if your turnover is below the threshold, you can opt for voluntary registration to claim input credit.
4. What is ARN in GST registration?
ARN stands for Acknowledgement Reference Number, generated after submission of Part-A of the application.
5. Can a business operate multiple GSTINs?
Yes, one GSTIN per state. Also, for separate verticals, you can have different GSTINs within the same state.
6. What returns must be filed after GST registration?
GSTR-3B (monthly/quarterly), GSTR-1 (outward supply), and GSTR-9 (annual, if applicable).
7. What if incorrect details are filed during registration?
You can amend them later using Form GST REG-14.
8. Is DSC mandatory for GST registration?
DSC is mandatory for LLPs and companies. Proprietors can use EVC (OTP-based).
9. Are there any penalties for not registering under GST?
Yes, penalties include ₹10,000 or the amount of tax evaded, whichever is higher.
10. Where can I check the status of my GST registration?
Visit gst.gov.in → Services → Registration → Track Application Status.
🔗 Internal and External Links (Embedded Naturally)
- For businesses planning inter-state supplies, GST registration is mandatory.
- Know more about Input Service Distributors and their GST compliance.
- Businesses filing TDS returns must also obtain GST registration.
- Stay updated with more GST compliance guides.
Media-
