GST Registration

Introduction

Goods and Services Tax (GST) is an indirect tax levied on the supply of goods and services in India. It has replaced multiple indirect taxes previously levied by the central and state governments.

Under the Goods and Services Tax Act, 2017, registration is mandatory for certain businesses based on turnover thresholds and nature of supply.

Types of GST Registration

Regular Registration

For businesses with turnover above the prescribed limits.

Composition Scheme

For small taxpayers with turnover up to ₹1.5 crore (₹75 lakhs for special category states), subject to conditions.

Casual Taxable Person

For businesses operating temporarily in a different state.

Non-Resident Taxable Person

For foreign persons supplying goods/services in India.

E-Commerce Operator Registration

Documents Generally Required

  • PAN of the applicant
  • Aadhaar card
  • Proof of business address
  • Photograph of proprietor/partners/directors
  • Bank account details
  • Constitution of the business (e.g., partnership deed, certificate of incorporation)

(Document requirements may vary depending on the nature of the entity and type of registration.)

Key Points:
  • GSTIN (GST Identification Number) is issued upon approval.
  • Registration is state-specific and PAN-based.
  • Once registered, businesses must comply with periodic return filings and other statutory obligations.
Voluntary Registration

Even if not mandatorily required, a business may choose to register under GST voluntarily to avail input tax credit and expand business scope.

Note: Non-registration when liable can lead to penalties and legal consequences under the GST Act.

  • GST registration is mandatory for the following:
  • Persons with aggregate turnover exceeding:
  • ₹40 lakhs for goods (₹20 lakhs for special category states)
  • ₹20 lakhs for services (₹10 lakhs for special category states)
  • Inter-state suppliers of goods
  • E-commerce operators and suppliers selling through e-commerce platforms
  • Casual taxable persons
  • Non-resident taxable persons
  • Input Service Distributors (ISD)
  • Agents of a registered person
  • Businesses required to deduct tax at source (TDS) or collect tax at source (TCS) under GST