Complete Guide to GST Registration in India 2025: Process, Documents & Eligibility

GST (Goods and Services Tax) registration is mandatory for businesses meeting certain criteria in India. This comprehensive guide explains everything about GST registration - from eligibility to the step-by-step process.

What is GST Registration?

GST registration is the process of obtaining a unique GSTIN (Goods and Services Tax Identification Number) from the government. This 15-digit number identifies your business for tax purposes and is mandatory for businesses exceeding specified turnover thresholds.

Once registered, businesses can collect GST from customers, claim input tax credit on purchases, and file regular returns with the government.

Who Needs GST Registration?

Mandatory Registration

GST registration is mandatory for:

• Businesses with turnover exceeding Rs. 40 lakhs (Rs. 20 lakhs for special category states) for goods
• Service providers with turnover exceeding Rs. 20 lakhs (Rs. 10 lakhs for special category states)
• Inter-state suppliers regardless of turnover
• E-commerce operators and sellers on e-commerce platforms
• Casual taxable persons (occasional suppliers from other states)
• Non-resident taxable persons
• Input Service Distributors
• Agents of suppliers
• TDS/TCS deductors
• Online information and database access service providers

Voluntary Registration

Even if not mandatory, you can opt for voluntary GST registration to:

• Claim input tax credit on purchases
• Sell on e-commerce platforms like Amazon, Flipkart
• Expand to inter-state trade
• Enhance business credibility
• Participate in government tenders

Documents Required for GST Registration

For Proprietorship

Document	Details
PAN Card	Of the proprietor
Aadhaar Card	Of the proprietor
Photograph	Passport-size photo
Address Proof	Utility bill, bank statement
Business Address Proof	Rent agreement/ownership proof + utility bill
Bank Account Details	Cancelled cheque or bank statement

For Partnership/LLP

In addition to above:

• Partnership deed/LLP agreement
• PAN of the firm/LLP
• Documents of all partners

For Private Limited Company

• Certificate of Incorporation
• PAN of the company
• Board resolution authorizing signatory
• Documents of authorized signatory
• MOA and AOA

Step-by-Step GST Registration Process

Step 1: Visit GST Portal

Go to the official GST portal at www.gst.gov.in and click on "Services" → "Registration" → "New Registration".

Step 2: Fill Part A of the Application

Enter the following details:

• Select "New Registration"
• Choose state and district
• Enter legal name of business
• Provide PAN of the business
• Enter email ID and mobile number

An OTP will be sent to verify your email and mobile.

Step 3: Receive TRN (Temporary Reference Number)

After OTP verification, you'll receive a 15-digit TRN. This is used to continue the application within 15 days.

Step 4: Fill Part B of the Application

Log in using TRN and complete:

• Business Details: Trade name, constitution, date of commencement
• Promoter/Partner Details: Name, father's name, address, mobile, email
• Authorized Signatory: Details of person signing the application
• Principal Place of Business: Address, contact details, nature of possession
• Additional Places of Business: If any other locations
• Goods and Services: HSN/SAC codes of what you deal in
• Bank Account Details: Account number, IFSC code
• State Specific Information: Professional tax number if applicable

Step 5: Upload Documents

Upload all required documents in the prescribed format (PDF/JPEG, max 1MB each).

Step 6: Verification

Verify the application using:

• EVC (Electronic Verification Code): OTP sent to Aadhaar-linked mobile
• DSC (Digital Signature Certificate): Required for companies and LLPs

Step 7: ARN Generation

Upon submission, an Application Reference Number (ARN) is generated. Use this to track your application status.

Step 8: GSTIN Allotment

If the application is complete and correct, GSTIN is typically issued within 3-7 working days. The certificate can be downloaded from the GST portal.

Types of GST Registration

1. Normal Taxpayer

Standard registration for businesses meeting turnover thresholds. No validity period, remains active until cancelled or surrendered.

2. Composition Scheme

Simplified scheme for small businesses with turnover up to Rs. 1.5 crore. Pay GST at a fixed rate (1-6%) without input tax credit.

3. Casual Taxable Person

For businesses that occasionally supply goods/services in a state where they don't have a fixed place of business. Valid for 90 days, extendable.

4. Non-Resident Taxable Person

For foreign businesses supplying to India. Requires advance deposit of estimated tax liability. Valid for 90 days.

5. Input Service Distributor (ISD)

For businesses that receive invoices for input services and distribute credit to their branches.

GST Registration Fees

There are no government fees for GST registration. The process is completely free on the official portal.

However, if you use professional services for assistance:

Service	Fee Range
Basic GST Registration	Rs. 1,499 - Rs. 2,999
With Composition Scheme	Rs. 1,999 - Rs. 3,499
Multiple State Registration	Rs. 2,499 per state

Timeline for GST Registration

Stage	Duration
Application Submission	1 day
Document Verification	1-3 days
GSTIN Issuance	3-7 working days
Total	3-7 working days

Post-Registration Compliance

Monthly/Quarterly Returns

• GSTR-1: Outward supplies (11th of following month)
• GSTR-3B: Summary return with tax payment (20th of following month)
• GSTR-9: Annual return (31st December of following year)

For Composition Dealers

• CMP-08: Quarterly statement (18th of month following quarter)
• GSTR-4: Annual return (30th April of following year)

Penalties for Non-Registration

Operating without GST registration when required can lead to:

• 100% of tax due or Rs. 10,000 (whichever is higher) for not registering
• Interest at 18% p.a. on tax due
• Criminal prosecution in severe cases

Common Reasons for Application Rejection

1. Mismatch between PAN and business name
2. Invalid or expired documents
3. Incomplete address details
4. Wrong HSN/SAC codes
5. Bank account not in business name
6. Missing authorized signatory details

Frequently Asked Questions

Can I register for GST without a PAN card?

No, PAN is mandatory for GST registration. However, you can use a temporary TIN for foreign companies.

Is GST registration state-specific?

Yes, you need separate registration in each state where you have a place of business.

Can I cancel my GST registration?

Yes, you can surrender your registration if no longer required. Apply through Form GST REG-16.

What is the penalty for late registration?

You must pay tax from the date when registration became mandatory, plus interest at 18% p.a.

Why Choose LegalX India for GST Registration?

• Expert Support: GST-certified professionals handle your application
• Fast Processing: Get GSTIN in 3-5 working days
• Error-Free Filing: We ensure accurate application submission
• Post-Registration Support: Guidance on return filing and compliance
• Affordable Pricing: Starting at just Rs. 1,499

Conclusion

GST registration is a crucial step for businesses in India. It not only ensures legal compliance but also opens doors for business growth through input tax credit and inter-state trade.

While the registration process is free, getting it right the first time saves time and hassle. Professional assistance ensures your application is complete, accurate, and processed quickly.