GST registration is the gateway to operating legally in the GST regime for most businesses in India. Whether mandatory or voluntary, once registered, a business can collect GST from customers, claim input tax credit, and participate seamlessly in the supply chain. This guide covers the threshold limits, eligibility, documents required, the online registration process, and post-registration compliance.

When is GST Registration Mandatory?

• Aggregate turnover exceeds ₹40 lakhs (goods suppliers in most states) or ₹20 lakhs (service providers and special category states).
• Suppliers making inter-state taxable supplies — regardless of turnover.
• E-commerce operators and sellers supplying through e-commerce platforms.
• Persons liable to pay tax under reverse charge mechanism.
• Casual taxable persons and non-resident taxable persons making taxable supplies.
• Persons deducting TDS under GST (Section 51).

Documents Required for GST Registration

• PAN card of the business / proprietor / partners / directors.
• Aadhaar card of authorised signatory.
• Proof of business registration (MOA/AOA, LLP Agreement, Partnership Deed, or GST Registration Certificate for branches).
• Photograph of promoters / partners / directors.
• Proof of principal place of business (electricity bill / rent agreement / NOC from owner).
• Bank account proof (cancelled cheque / bank statement showing IFSC and account number).
• Class 2 / Class 3 DSC (for companies and LLPs); Aadhaar e-sign for others.

The Online Registration Process

1. Visit gst.gov.in → Services → Registration → New Registration.
2. Fill Part A: PAN, email, mobile number → receive OTP → TRN (Temporary Reference Number) generated.
3. Fill Part B with business details, promoter details, principal place of business, bank account, and upload documents.
4. Submit with DSC / e-sign / EVC.
5. GST officer processes the application — ARN (Application Reference Number) issued immediately after submission.
6. If all documents are in order, GSTIN and Registration Certificate issued within 7 working days.
7. If clarification required, respond within 7 working days of notice.

Key Post-Registration Compliance

• Display GSTIN on all invoices, business premises, and letterheads.
• File GSTR-1 (monthly or quarterly) and GSTR-3B (monthly) from the first month of registration.
• Maintain books of accounts at the principal place of business for at least 6 years.
• File GSTR-9 (annual return) if turnover exceeds ₹2 crores.
• Update registration if there is any change in business details, address, or authorised signatory.