GST registration is a mandatory compliance requirement for all businesses and professionals in India. The GST law defines specific eligibility criteria, and businesses may also apply voluntarily. This article clearly and systematically explains all important aspects of GST registration.
Latest Updates
17 April 2025
The CBIC released Central Tax Instruction No. 03/2025-GST, which provides guidelines for processing GST registration applications. The instructions emphasise:
- Compliance with the recommended list of documents
- Avoiding unnecessary queries
- Timely approvals
- Verification of the place of business
- Clear procedures for physical verification
12 February 2025
GSTN issued an advisory introducing new Aadhaar and biometric authentication requirements for GST applicants. Applicants are divided into:
- Individuals who do not opt for Aadhaar authentication
- Aadhaar users who choose mandatory biometric authentication
- Cases where no ARN is generated
Applicants must strictly follow the advisory guidelines.
What is GST registration?
A business under the Goods and Services Tax (GST) regime must obtain GST registration when its annual turnover exceeds ₹40 lakh, ₹20 lakh, or ₹10 lakh, depending on the state.
For small firms under the Composition Scheme (CGST Section 10), the turnover limits are ₹1.5 crore and ₹50 lakh.
Some businesses are required to register under GST regardless of turnover.
Many local firms now prefer taking professional help, such as the GST registration service in Janakpuri, to ensure fast and error-free processing.
Operating a business without mandatory GST registration is a punishable offence and may attract significant penalties. GST registration is generally completed within 2–6 working days.
Who is Required to Do GST Registration?
- Individuals enrolled under previous tax regimes (Excise, VAT, Service Tax)
- Companies exceeding the prescribed turnover limits
- Inter-state suppliers
- Casual taxable persons and non-resident taxable persons
- Supplier agents and input service distributors
- Persons liable to pay tax under reverse charge
- Suppliers operating via e-commerce platforms (other than Section 9(5) cases)
- E-commerce operators under Section 52
- Persons liable to tax under Section 9(5)
- Government organisations required to deduct TDS under Section 51
- Foreign OIDAR service providers supplying to individuals in India
- Online money-gaming service providers supplying to users in India
Advantages of GST Registration
A. For Regular Taxpayers
- Eligible for Input Tax Credit (ITC)
- Freedom to make inter-state supplies
- Increased credibility and compliance
B. For Composition Dealers
- Lower compliance burden
- Reduced tax liability
- Minimal impact on working capital
C. For Voluntary Registrants (Turnover < ₹40 lakh)
- ITC benefits
- Ability to make inter-state supplies
- Easy onboarding on e-commerce platforms
- Competitive advantage
GST Registration Process
GST registration is completed online through the GST portal using Form REG-01. Applicants must upload all required documents and follow the prescribed steps.
Platforms like Clear also provide professional GST registration assistance to simplify the process.
GST Registration Fees
There is no fee charged by the government for applying directly on the GST portal.
However, since the process involves multiple steps and documentation, many businesses choose paid GST registration services to save time and ensure error-free application.
Documents Required for GST Registration
- PAN of the applicant
- Aadhaar card
- Business registration / Incorporation certificate
- Identity & address proof of promoters/directors with photographs
- Address proof of the place of business
- Bank statement or cancelled cheque
- Digital signature
- Board resolution / Authorisation letter for the authorised signatory
What is GSTIN?
GSTIN is a 15-digit unique identification number assigned to all GST-registered businesses. It must appear on all invoices, returns, and GST-related documents to confirm the legitimacy of the taxpayer.
GST Registration Certificate
After successful registration, businesses receive a GST Registration Certificate that includes:
- Legal and trade name
- GSTIN
- Principal and additional place(s) of business
- Authorised signatories
- State and central jurisdiction
It is mandatory to display the certificate at the principal place of business.