GST Registration — Complete Step-by-Step Guide

Who Must Register for GST?

GST registration is mandatory if any of the following apply:

• Turnover threshold: Aggregate turnover exceeds ₹40 lakh for goods (₹20 lakh for North-Eastern/special category states) or ₹20 lakh for services (₹10 lakh for special states)
• Inter-state supply: If you sell goods or services across state borders — mandatory regardless of turnover
• E-commerce sellers: If you sell through Amazon, Flipkart, Swiggy, etc. — mandatory regardless of turnover
• Casual/non-resident taxable persons: Occasional business in a state where you don't have a fixed place of business
• Reverse charge liability: If you receive supplies on which you must pay GST under reverse charge
• Input service distributor (ISD): Offices that distribute ITC to branches
• TDS/TCS deductors: Government agencies, e-commerce operators

Types of GST Registration

• Normal/Regular: Most common. File monthly/quarterly returns, claim ITC, no turnover ceiling.
• Composition Scheme: For businesses with turnover up to ₹1.5 crore (₹75 lakh for services). Pay tax at flat rate (1% manufacturers/traders, 5% restaurants, 6% services). Cannot collect GST from customers or claim ITC. File quarterly returns.
• Casual Taxable Person: Temporary registration for occasional supply in a different state (valid 90 days, extendable).
• Non-Resident Taxable Person: For foreign businesses making taxable supplies in India.
• SEZ Developer/Unit: Special Economic Zone registrations with zero-rated supply benefits.

Documents Required

For Proprietorship

• PAN card of proprietor
• Aadhaar card
• Photograph (passport size)
• Address proof of business premises (electricity bill / rent agreement / property tax receipt)
• Bank account statement or cancelled cheque

For Company / LLP / Partnership

• PAN of the entity
• Certificate of Incorporation / LLP Agreement / Partnership Deed
• PAN, Aadhaar, and photos of all directors/partners
• Address proof of registered office
• Board Resolution / Authorisation Letter
• Bank account details of the entity

Step-by-Step Registration Process

1. Visit the GST Portal: Go to gst.gov.in → Click "Register Now" under Taxpayers
2. Part A — Temporary Reference Number (TRN): Enter PAN, mobile number, and email. OTP verification on both. You receive a 15-digit TRN.
3. Part B — Complete Application: Log in with TRN. Fill 10 sections: Business details, promoter/partner details, authorised signatory, principal place of business, additional places, goods/services (HSN/SAC), bank accounts, state-specific details, Aadhaar authentication, and verification.
4. Upload Documents: Upload all required documents as PDFs/JPEGs (max 1MB each).
5. Verification: Sign using DSC (for companies/LLPs) or EVC/Aadhaar OTP (for others). Submit.
6. Application Reference Number (ARN): You receive an ARN for tracking. The officer processes within 7 working days (3 days for Aadhaar-authenticated applications).
7. GSTIN Issued: Once approved, you receive a 15-digit GSTIN and can start filing returns.

Post-Registration Compliance

• GSTR-1: Outward supply details — 11th of following month (monthly) or 13th (quarterly under QRMP)
• GSTR-3B: Summary return with tax payment — 20th of following month (monthly) or 22nd/24th (quarterly)
• GSTR-9: Annual return — 31st December
• GSTR-9C: Reconciliation statement (if turnover exceeds ₹5 crore)
• E-invoicing: Mandatory if turnover exceeds ₹5 crore

Common Mistakes to Avoid

• Wrong HSN/SAC codes: Incorrect codes lead to wrong GST rates and assessment issues
• Not registering additional place of business: Every state where you have a place of business needs separate registration
• Missing the Composition Scheme deadline: Must opt in before 31st March for the next FY
• Not filing nil returns: Even if there's no business activity, nil returns must be filed — non-filing attracts ₹50/day penalty (₹20/day for nil)
• Bank account not added within 30 days: You must add bank details within 30 days of registration, or the registration may be suspended