GST Registration
Obtaining a GSTIN for a new or existing business, including additional places of business.
Usually 7–10 working days, subject to departmental processing and any physical verification
GST registration gives your business a GSTIN — the number under which you charge tax on your supplies, claim input credit on your purchases, and file returns. Without it you cannot legally collect GST, and your business customers cannot claim credit on what they buy from you.
Registration is mandatory once you cross the turnover threshold that applies to your state and type of supply, and mandatory regardless of turnover for several categories of business. It is also available voluntarily, which is often worth considering if your customers are themselves registered.
Thresholds and compulsory registration
The turnover threshold differs for goods and services, and certain states have their own limits. Separately, some businesses must register from the first rupee of turnover — those making inter-state taxable supplies, those liable under reverse charge, e-commerce operators and those supplying through them, casual and non-resident taxable persons, and agents supplying on behalf of others.
Because the thresholds are amended from time to time and depend on the composition of your turnover, it is worth confirming your position rather than assuming from a general figure.
Voluntary registration
A business below the threshold may register voluntarily. This allows you to claim input credit on purchases and lets registered customers claim credit on what they buy from you, which can matter when you supply mainly to other businesses.
The trade-off is that once registered, the full compliance obligation applies — returns are due whether or not you have any turnover in a period, and a nil return still has to be filed.
Aadhaar authentication and verification
Most applications now involve Aadhaar authentication of the promoter and the authorised signatory. Where authentication is not completed, or where the department selects the application for it, physical verification of the place of business may follow, which extends the timeline.
Keeping the address proof consistent with what appears on the electricity bill or rent agreement is the simplest way to avoid a query at this stage.
Who needs this
- Businesses whose aggregate turnover has crossed the applicable threshold
- Anyone making inter-state taxable supplies of goods
- Businesses supplying through e-commerce operators
- Persons liable to pay tax under reverse charge
- Casual taxable persons and non-resident taxable persons
- Businesses below the threshold that choose to register voluntarily
Eligibility and conditions
- A valid PAN for the business or the proprietor
- A place of business in the state of registration, with proof
- A bank account in the name of the business
- Aadhaar of the promoter and authorised signatory, for authentication
What this covers
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Application prepared and filed
Details compiled and the application submitted on the portal.
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Document check before filing
Address and constitution proofs reviewed against what the department expects.
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Query response
Departmental queries answered and clarifications filed.
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Post-registration setup
Guidance on invoice format, and the return cycle that now applies to you.
How the process works
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Confirm applicability
Whether registration is required in your case, or advisable voluntarily.
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Collect documents
The proofs applicable to your constitution.
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File the application
Details submitted and the application reference generated.
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Authentication
Aadhaar authentication, or physical verification if the department requires it.
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GSTIN issued
Registration certificate shared, with the filing calendar that follows.
Documents required
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PAN of the business or proprietor
As applicable to the constitution.
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Aadhaar of proprietor, partners or directors
For authentication.
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Proof of place of business
Electricity bill with rent agreement, or ownership proof.
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Bank account proof
Cancelled cheque or bank statement in the business name.
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Constitution documents
Partnership deed, certificate of incorporation, as applicable.
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Photographs
Passport-size photographs of the proprietor, partners or directors.
The list above is indicative. Additional documents may be required depending on your case and the current departmental requirements.
Frequently asked questions
Do I need to register for GST?
Registration depends on your turnover, the nature of your supplies and the state you operate in. Some categories must register irrespective of turnover.
How long does GST registration take?
Applications are usually processed within 7 to 10 working days, subject to departmental verification.
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Need a GST registration?
Tell us about your business and we will confirm whether registration applies and what it will require.