GST Registration: Complete Guide for New Businesses

GST (Goods and Services Tax) registration is mandatory for businesses exceeding specified turnover thresholds. This guide covers everything you need to know about GST registration and compliance.

What is GST Registration?

GST registration is the process of getting a unique GSTIN (15-digit identification number) under the Goods and Services Tax regime. It's mandatory for businesses meeting certain criteria.

When is GST Registration Mandatory?

• Aggregate turnover exceeds ₹40 lakhs (₹20 lakhs for special category states)
• Making inter-state supplies
• E-commerce operators or sellers on e-commerce platforms
• Casual taxable persons
• Non-resident taxable persons
• Agents of a supplier

Documents Required

• PAN of the business/proprietor
• Aadhaar card of authorized signatory
• Proof of business registration
• Bank account statement/cancelled cheque
• Address proof of principal place of business
• Photograph of authorized signatory

Registration Process

1. Visit GST portal (gst.gov.in)
2. Fill Part-A of GST REG-01 form
3. Verify with OTP on mobile/email
4. Complete Part-B with business details
5. Upload required documents
6. Submit and track application
7. Receive GSTIN within 3-7 working days

GST Return Filing Requirements

• GSTR-1: Monthly/Quarterly outward supplies
• GSTR-3B: Monthly summary return
• GSTR-9: Annual return