GST Registration is the process by which a business or individual gets registered under the Goods and Services Tax (GST) law. Once registered, a unique GST Identification Number (GSTIN) is provided, which is required for conducting taxable business operations.

Who Needs to Register for GST?

  1. Turnover-Based Threshold:
    • Businesses with an annual turnover exceeding ₹40 lakhs (₹20 lakhs for services) are required to register.
    • For special category states, the threshold is ₹10 lakhs.
  2. Mandatory Registration (Regardless of Turnover):
    • Interstate supply of goods or services.
    • E-commerce operators and sellers.
    • Casual taxable persons.
    • Input service distributors (ISD).
    • Agents supplying goods or services on behalf of other taxable persons.
    • Non-resident taxable persons.
    • Those paying tax under the reverse charge mechanism.

Steps for GST Registration

  1. Visit the GST Portal:
    Go to the official GST website: www.gst.gov.in.
  2. Create a New Account:
    • Click on “Services” → “Registration” → “New Registration.”
    • Fill in details such as name, email, mobile number, and state.
  3. Submit PAN and Business Details:
    • Enter the business’s PAN, legal name, and trade name.
    • Provide the nature of the business and jurisdiction.
  4. Provide Required Documents:
    • PAN card of the business or individual.
    • Proof of business address: Rent agreement, utility bill, etc.
    • Identity proof: Aadhaar card, passport, or voter ID.
    • Bank account details: Cancelled cheque or bank statement.
    • Digital Signature Certificate (DSC): For companies and LLPs.
  5. Verification:
    • Submit the application using an Electronic Verification Code (EVC) or a DSC.
    • Once verified, an Application Reference Number (ARN) is issued.
  6. Approval and GSTIN Issuance:
    After successful verification, the GSTIN is generated, and the Certificate of Registration is provided.

Documents Required for GST Registration

  1. For Proprietors:
    • PAN card and Aadhaar card of the proprietor.
    • Proof of business address.
    • Bank details.
  2. For Companies/LLPs:
    • PAN card of the company/LLP.
    • Certificate of incorporation.
    • MOA and AOA or LLP agreement.
    • Board resolution authorizing registration.
    • Authorized signatory details with identity proof.

Types of GST Registration

  1. Regular Registration: For businesses with turnover above the threshold or involved in interstate supply.
  2. Composition Scheme: For small taxpayers with turnover below ₹1.5 crore (₹75 lakh for special category states). They pay a fixed GST rate and file simplified returns.
  3. Casual Registration: For businesses operating temporarily in a state/region.
  4. Non-Resident Registration: For foreign businesses with no fixed place of business in India but supplying goods or services.

Benefits of GST Registration

  • Legally recognized as a supplier of goods/services.
  • Allows the collection of GST from customers and claim of Input Tax Credit (ITC).
  • Eligibility to sell on e-commerce platforms.
  • Improved compliance and credibility.

If you need assistance with GST registration or documentation, feel free to ask!  AK Mehta & Associates😊

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