GST Registration - A Complete Guide

What is GST Registration?

GST (Goods and Services Tax) registration is a mandatory process for businesses in India that meet specific turnover criteria. It allows businesses to collect GST from customers and claim input tax credit on purchases. Registered businesses receive a unique GSTIN (Goods and Services Tax Identification Number).

Who Needs to Register for GST?

GST registration is required for:

• Businesses with an annual turnover exceeding ₹40 lakh (for goods) or ₹20 lakh (for services) (₹10 lakh for NE and hill states).
• Individuals engaged in inter-state supply of goods/services.
• E-commerce sellers and aggregators.
• Casual taxable persons and non-resident taxable persons.
• Businesses registered under the previous tax laws (VAT, Service Tax, etc.).
• Input Service Distributors and agents of suppliers.

Types of GST Registration

1. Regular GST Registration – For businesses exceeding the turnover limit.
2. Composition Scheme Registration – For small taxpayers with turnover up to ₹1.5 crore (₹75 lakh for service providers), with lower tax rates and simplified compliance.
3. Casual Taxable Person Registration – For businesses operating temporarily in India.
4. Non-Resident Taxable Person Registration – For foreign businesses supplying goods/services in India.
5. E-commerce Operator Registration – For marketplaces facilitating supply.

Documents Required for GST Registration

• PAN card of the applicant
• Aadhaar card
• Proof of business registration/incorporation
• Address proof of business premises
• Bank account statement or canceled cheque
• Digital Signature (if applicable)
• Photographs of the proprietor/partners/directors

GST Registration Process

1. Visit the GST Portal ( www.gst.gov.in ) and click on 'New Registration'.
2. Fill in Details – Provide PAN, mobile number, and email for OTP verification.
3. Complete Application (GST REG-01) – Enter business details, upload required documents, and submit the application.
4. Receive ARN (Application Reference Number) – Track application status.
5. Verification & Approval – GST officers may request additional details.
6. GSTIN Issued – Upon approval, the 15-digit GSTIN is allocated.

Benefits of GST Registration

• Legitimacy & Compliance – Helps businesses legally operate under tax laws.
• Input Tax Credit – Reduces tax burden by claiming ITC on purchases.
• Nationwide Business Expansion – Enables inter-state trade without restrictions.
• Easier Compliance & Returns – Unified tax system simplifies filing and compliance.
• Eligibility for Government Tenders – Many government tenders require GST registration.

GST Return Filing After Registration

Registered businesses must file periodic GST returns such as:

• GSTR-1 – Details of outward supplies (Monthly/Quarterly)
• GSTR-3B – Summary return of tax liability (Monthly)
• GSTR-9 – Annual return

Penalties for Non-Registration

Failure to register for GST can result in penalties, including:

• 10% of tax due (minimum ₹10,000) for unintentional errors.
• 100% of tax due for deliberate tax evasion.

Get Expert Assistance for GST Registration

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