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GST Registration

The Goods and Services Tax (GST) is a cornerstone of India's tax system, simplifying and unifying indirect taxes across the nation. If you are a business owner or an individual providing goods or services, understanding the GST registration process is essential to ensure compliance, access benefits, and contribute to the growth of your enterprise.

On this page, I will provide information about the GST registration process, its eligibility criteria, and the required documents.

Who Needs to Register for GST?

GST registration is mandatory for businesses and individuals meeting specific criteria:

Aggregate Turnover

  • Above ₹40 lakhs: Mandatory registration for businesses in most Indian states.
  • Above ₹20 lakhs: Mandatory for businesses in special category states (North Eastern states, Jammu & Kashmir, Himachal Pradesh, and Uttarakhand).
  • Above ₹10 lakhs: Mandatory for businesses in certain states like Telangana, Pondicherry, and certain Union Territories.
  • E-commerce sellers: Regardless of turnover, if you sell goods or services online, GST registration is required.
  • Inter-state suppliers: If you supply goods or services from one state to another, you must register.

Specific Business Activities

  • Casual taxable person: Individuals or businesses making occasional taxable supplies (e.g., temporary stalls).
  • Non-resident taxable person: Non-residents supplying taxable goods or services in India.
  • Input service distributors (ISDs): Businesses distributing input tax credits to their various branches or units.
  • TDS/TCS deductors: Entities required to deduct or collect tax at source.
  • UN bodies/embassies: Certain entities like UN bodies or embassies.
  • Agents of a supplier: Individuals or businesses acting as agents for other registered suppliers.

Voluntary Registration

  • Businesses with a turnover below the threshold can voluntarily register to avail benefits like input tax credit and inter-state transactions.
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Failure to register for GST when required can result in penalties. For genuine errors or short payments, the penalty is 10% of the tax due. For deliberate tax evasion, the penalty is 100% of the tax due.

Types of GST Registration

  • Regular: For businesses exceeding the threshold limit, requiring regular GST returns filing.
  • Composition Scheme: Simplified scheme for small businesses with limited turnover, offering lower tax rates and compliance requirements.
  • Casual Taxable Person: For temporary or occasional business activities, requires a deposit.
  • Non-Resident Taxable Person: For non-residents conducting business in India, also requires a deposit.

Documents Required for GST Registration

  • PAN Card: Of the applicant (individual or business entity).
  • Aadhaar Card: Optional but recommended for faster processing.
  • Proof of Business Constitution: Partnership deed, incorporation certificate, etc.
  • Identity and Address Proof: For promoters/directors/partners (PAN, Aadhaar, Voter ID, Passport, Driving License).
  • Business Address Proof: Electricity bill, rent agreement, property tax receipt, etc.
  • Bank Account Details: First page of bank passbook or canceled cheque.
  • Additional Documents: May be required based on the nature of business and ownership structure.

GST Registration Process

  • Step 1: Visit the official GST portal.
  • Step 2: To register as a new user, go to "Services" then go to  "Registration", and click on  "New Registration."
GST Registration
  • Step 3: Initially fill Part A of the form, where you need to provide your business details, PAN, email address, and mobile number.
GST Registration Form
  • Step 4: Verify your email and mobile number with the OTP sent by the GSTN.
  • Step 5: You will receive a TRN(temporary reference number) via email/SMS.
  • Step 6: Next, use the TRN to log in and complete the remaining part of the application (Part B).
  • Step 7: Provide details of the business constitution, trade name, and commencement date.
  • Step 8: Enter personal information and PAN/Aadhaar details of promoters or partners.
  • Step 9: Provide information about the authorized signatory.
  • Step 10: Enter address details and upload proof of ownership/occupancy.
  • Step 11: Provide details if you have multiple business locations.
  • Step 12: Mention the top 5 goods/services you supply, along with their HSN/SAC codes.
  • Step 13: Next, enter details of your bank account(s) and upload a copy of the bank statement or passbook.
  • Step 14: Select the verification checkbox and digitally sign the application using DSC, E-Signature, or EVC.
  • Step 15: Upon successful submission, an ARN will be generated, and a receipt will be sent to your registered email and mobile number.
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After successful registration, you can check your GST status by using your ARN.
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