GST Registration Guide
Everything you need to know about registering your business under GST — eligibility, documents, process, GSTIN structure, and costs.
What is GST Registration?
GST registration is the process by which a business obtains a unique 15-digit Goods and Services Tax Identification Number (GSTIN). This number authorizes the business to collect GST from customers, claim input tax credit on purchases, and legally operate as a registered taxpayer under India's GST law.
Who Needs to Register for GST?
- Businesses supplying goods with annual turnover above ₹40 lakh (₹20 lakh in special category states)
- Service providers with annual turnover above ₹20 lakh (₹10 lakh in special category states)
- Anyone making inter-state taxable supply, regardless of turnover
- E-commerce operators and sellers on e-commerce platforms
- Casual taxable persons and non-resident taxable persons
- Businesses required to pay tax under reverse charge
- Input Service Distributors
Documents Required for GST Registration
- PAN Card — of the business entity or individual applicant
- Aadhaar Card — for identity verification and e-KYC
- Proof of Business Address — utility bill, rent agreement, or NOC from owner
- Bank Account Proof — cancelled cheque, bank statement, or passbook first page
- Photograph — of proprietor, partners, or directors
- Business Constitution Proof — partnership deed, incorporation certificate, or registration certificate
- Digital Signature Certificate (DSC) — mandatory for companies and LLPs
- Authorization Letter / Board Resolution — for the authorized signatory
Types of GST Registration
| Type | Who It's For |
|---|---|
| Regular Taxpayer | Standard businesses above the threshold |
| Composition Scheme | Small businesses with turnover under ₹1.5 crore, paying a fixed lower tax rate |
| Casual Taxable Person | Occasional suppliers with no fixed place of business in a state |
| Non-Resident Taxable Person | Non-residents making taxable supplies in India |
| Input Service Distributor | Head offices distributing input tax credit to branches |
| E-commerce Operator | Platforms facilitating supply and collecting TCS |
| Tax Deductor | Entities required to deduct TDS under GST |
Step-by-Step GST Registration Process
- Check Eligibility — confirm turnover or category requires registration
- Part A of Form GST REG-01 — submit PAN, mobile, and email; receive a Temporary Reference Number (TRN)
- Part B of Form GST REG-01 — log in with TRN and upload required documents
- Aadhaar Authentication — e-KYC verification, or physical verification if authentication fails
- ARN Generated — Application Reference Number issued for tracking
- Officer Review — approved automatically or queried for clarification (Form GST REG-03)
- GSTIN & Certificate Issued — Form GST REG-06 issued upon approval
Understanding the GSTIN Structure
The 15-digit GSTIN is structured as follows:
- Digits 1–2: State code
- Digits 3–12: PAN of the business
- Digit 13: Entity code (number of registrations under same PAN in the state)
- Digit 14: Default "Z"
- Digit 15: Checksum digit
GST Registration Fees
Registering directly through the official GST portal (gst.gov.in) is free of cost — there is no government fee. Amounts charged by tax consultants or platforms are professional service fees for handling documentation, filing, and follow-up, not statutory charges.
Compliance After Registration
- Filing GSTR-1 (outward supplies) and GSTR-3B (summary return) monthly or quarterly
- Maintaining proper books of accounts and tax invoices
- Displaying GSTIN on invoices and at the place of business
- Filing annual return (GSTR-9) where applicable
Frequently Asked Questions
Is there a government fee for GST registration?
No. GST registration on the official GST portal is free. Fees are only charged by professionals for assistance with the process.
What is the turnover limit for GST registration?
Goods suppliers must register above ₹40 lakh turnover, and service providers above ₹20 lakh, in most states. Special category states have lower thresholds.
How long does GST registration take?
Typically 3 to 7 working days if Aadhaar authentication succeeds and no additional documents are requested.
