Table of Contents▼
If you are starting a new business or service in India, obtaining a Goods and Services Tax (GST) registration is one of your primary legal requirements. Having a GST registration not only keeps you compliant with the law but also allows you to collect tax from customers, pass on Input Tax Credit (ITC), and establish trust with corporate clients. While the registration process takes place online on the government portal, it requires specific documents and detailed inputs. In this article, we outline who needs to register, the documents required, and a step-by-step registration guide.
Who Needs Mandatory GST Registration?
Businesses must register for GST when their aggregate annual turnover exceeds the statutory threshold limits. The limits are:
- Service Providers: Aggregate annual turnover exceeding ₹20 lakh (₹10 lakh for Special Category Hill States).
- Goods Suppliers: Aggregate annual turnover exceeding ₹40 lakh (₹20 lakh for Hill States).
- Inter-state Sellers: Any business making sales outside their home state must register, regardless of turnover (with minor exceptions for handicraft makers).
- E-commerce Sellers: Anyone selling goods through portals like Amazon, Flipkart, or Meesho must obtain registration from rupee one.
Required Documentation List
Before starting the application, gather scanned copies of these documents (PDF or JPEG format, under 2MB):
- PAN Card of the Business / Owner.
- Aadhaar Card of the Owner / Partners / Directors.
- Proof of Business Address: Rent agreement and electricity bill (if rented), or property tax receipt (if self-owned).
- NOC (No Objection Certificate) from the owner of the premises.
- Bank Account Proof: Cancelled check, passbook copy, or bank statement displaying the business name.
- Incorporation Certificate / Partnership Deed (applicable for companies and partnership firms).
Step-by-Step Online Registration Guide
Part A: Generate Temporary Reference Number (TRN)
1. Go to www.gst.gov.in. 2. Navigate to Services > Registration > New Registration. 3. Select "Taxpayer" in the dropdown, select your State, District, and enter the Legal Name and PAN. 4. Enter your Email and Mobile Number. Verify both with separate OTPs. 5. The portal will generate a 15-digit Temporary Reference Number (TRN) sent to your email.
Part B: Fill the Registration Application
1. Log in again on the GST portal choosing "Temporary Reference Number (TRN)" option. 2. Verify with the OTP sent to your mobile. 3. Fill in the tabs: Business Details, Promoter/Partner Details, Authorized Signatory, Principal Place of Business, Goods/Services HSN Codes, and State Specific Details. 4. Upload the required address proof and photos. 5. Complete Aadhaar Authentication (highly recommended to avoid physical inspections).
Part C: Verify and Submit
Go to the Verification tab. Sign the application using your Digital Signature (DSC) or Aadhaar OTP (EVC). Once submitted, you will receive an Application Reference Number (ARN) to track the status. The tax officers typically review and approve the registration within 3 to 7 working days, issuing your 15-digit GSTIN.