1. What is GST?

Goods and Services Tax (GST) is India's unified indirect tax that replaced a fragmented system of Central Excise, Service Tax, VAT, Entry Tax, and several other levies. It came into effect on 1 July 2017 under the constitutional framework of the 101st Amendment Act.

GST is a destination-based, multi-stage tax. It is levied at every point of supply but the credit of taxes paid at each stage is available, which means the tax ultimately falls only on the final consumer. For businesses, this eliminates the cascading effect (tax-on-tax) that existed under the old regime.

India follows a dual GST structure — Central GST (CGST) and State GST (SGST) for intra-state transactions, and Integrated GST (IGST) for inter-state transactions.

2. Who Must Register for GST?

Registration is mandatory for the following categories, irrespective of turnover:

• Businesses with aggregate turnover exceeding the prescribed threshold (see below)
• Inter-state suppliers of goods (even a single inter-state sale triggers mandatory registration)
• E-commerce operators and sellers through e-commerce platforms (Amazon, Flipkart, Meesho, etc.)
• Casual taxable persons (those who supply goods/services occasionally without a fixed place of business)
• Non-resident taxable persons
• Persons liable to pay tax under the Reverse Charge Mechanism (RCM)
• Input Service Distributors (ISD)
• Persons required to deduct TDS under GST (government entities, PSUs)
• Persons supplying through an e-commerce operator who is required to collect TCS
• Online information and database access or retrieval (OIDAR) service providers from outside India to non-registered persons in India

3. Turnover Threshold Limits

The threshold limits are based on aggregate turnover — which includes all taxable, exempt, nil-rated, and export supplies computed on an all-India basis.

*Special Category States: Manipur, Mizoram, Nagaland, Tripura (₹10L for services). Arunachal Pradesh, Meghalaya, Puducherry, Sikkim, Uttarakhand, Himachal Pradesh have ₹20L threshold for services.

4. Types of GST Registration

5. Documents Required for GST Registration

The documents required vary slightly depending on the business structure. Here is a comprehensive checklist:

For Proprietorship

• PAN card of the proprietor
• Aadhaar card of the proprietor
• Photograph (passport size)
• Bank account details — cancelled cheque or bank statement
• Principal place of business address proof — electricity bill / rent agreement / NOC from owner

For Partnership Firm / LLP

• PAN card of the firm
• Partnership deed or LLP agreement
• PAN and Aadhaar of all partners / designated partners
• Photographs of all partners
• Bank account details of the firm
• Address proof of principal place of business
• LLP Registration Certificate (for LLPs)

For Private Limited / OPC / Public Limited Company

• PAN card of the company
• Certificate of Incorporation
• Memorandum of Association (MOA) and Articles of Association (AOA)
• PAN and Aadhaar of all directors
• Board Resolution authorizing signatory for GST
• Company bank account details
• Registered office address proof

6. Step-by-Step GST Registration Process

GST registration is done online through the GST Portal (www.gst.gov.in). Here is the complete process:

1. 1
   Generate TRN (Temporary Reference Number) Visit gst.gov.in → Services → Registration → New Registration. Enter PAN, mobile number, and email. An OTP will be sent to both. On verification, a TRN is generated — valid for 15 days.
2. 2
   Fill Part-B of the Application Log in using the TRN and complete the full application — business details, promoter details, principal place of business, additional places, goods/services description (HSN/SAC codes), and bank account details.
3. 3
   Upload Supporting Documents Upload all required documents as listed above. Ensure clarity — blurred or mismatched documents are a common cause of rejection or notices.
4. 4
   Aadhaar Authentication or Physical Verification From January 2020, Aadhaar authentication is mandatory for GST registration. If Aadhaar OTP authentication is completed, processing is faster (typically 7 working days). If not opted, a physical verification is conducted which may take up to 30 days.
5. 5
   Submit Application with DSC / EVC The application must be signed using a Digital Signature Certificate (DSC for companies and LLPs) or Electronic Verification Code (EVC using Aadhaar OTP for proprietors and partnerships).
6. 6
   Receive ARN (Application Reference Number) On submission, an ARN is generated. You can track the status of your application using this ARN on the GST portal.
7. 7
   GSTIN Allotted On approval, a 15-digit GSTIN (GST Identification Number) is allotted and the GST Registration Certificate (Form REG-06) is available for download from the portal. No physical certificate is issued.

7. Timeline and Government Fees

Government fee: GST registration itself is free of charge. There is no government fee payable. Charges you see on various portals are professional/service fees — not government fees.

8. After Registration — What's Next?

Getting your GSTIN is the starting point, not the finish line. Here's what you must do immediately after registration:

• Display your GSTIN prominently at your principal and additional places of business
• Update your invoicing software to generate GST-compliant tax invoices (mandatory fields: GSTIN of supplier and buyer, HSN/SAC, tax rate, CGST/SGST/IGST breakup)
• Understand your return filing obligations — GSTR-1 (outward supplies) and GSTR-3B (summary return with payment)
• Note your first return due date — failure to file even a nil return attracts late fees
• Set up a system to reconcile your purchase data with GSTR-2B (auto-populated ITC statement) monthly
• If you have multiple places of business in different states, take separate GST registration for each state

9. Penalty for Not Registering Under GST

Failure to obtain GST registration when legally required is treated as a serious offence under the CGST Act, 2017.

10. Frequently Asked Questions