GST

GST Registration India. Who Needs How To Apply?

Wondering if you need GST registration? This guide explains who must register, the documents required, the process, and what happens after registration.

GST Registration in India — Who Needs It and How to Apply

GST registration is one of the first compliance steps for any business in India. But not every business needs to register. And the rules can differ depending on the type of supply, turnover, and location.

Who Must Register for GST?

Registration under GST is mandatory in the following cases:

Turnover threshold: Businesses supplying goods with turnover above Rs. 40 lakh per year (Rs. 20 lakh for services, Rs. 10 lakh for special category states)
Inter state supply: Any business making supply across state borders, regardless of turnover
E commerce sellers: Anyone selling through platforms like Amazon, Flipkart, Meesho, etc.
Casual taxable persons: Individuals who supply goods/services occasionally but do not have a fixed place of business
Input Service Distributors (ISD)
Businesses required to pay tax under Reverse Charge Mechanism (RCM)

What is the Composition Scheme?

Small businesses with turnover up to Rs. 1.5 crore (Rs. 75 lakh for some states and service providers) can opt for the Composition Scheme. Under this scheme:

You pay GST at a flat, lower rate (1%, 2%, or 5% depending on your type of business)
You cannot collect GST from customers
You cannot claim Input Tax Credit
Compliance requirements are simpler — only one quarterly return

Documents Required for GST Registration

For an individual or sole proprietor:

PAN card
Aadhaar card
Passport size photograph
Bank account details (cancelled cheque or passbook)
Proof of place of business (electricity bill / rent agreement)

For a company or LLP:

PAN and incorporation certificate
MOA/AOA or LLP agreement
PAN and Aadhaar of directors/partners
Board resolution authorising signatory
Digital Signature Certificate (DSC)

How to Apply for GST Registration

Visit the GST portal: gst.gov.in
Click on 'New Registration' under the Services tab
Fill in Part A — enter PAN, mobile number, and email. You will receive an OTP for verification and a Temporary Reference Number (TRN)
Log in with the TRN and complete Part B — fill in business details, upload documents, and specify the nature of business
Submit with Digital Signature (for companies) or EVC/OTP (for others)
An ARN (Application Reference Number) is generated — track your application using this
The GST officer may approve directly or raise queries — respond within the given time
Upon approval, your GSTIN (GST Identification Number) is issued

The entire process is online and typically takes 7–10 working days if documents are in order.

What Happens After Registration?

Once registered, you need to:

Display your GSTIN on invoices, letterheads, and your place of business
Issue GST compliant invoices for all supplies
File regular GST returns (GSTR 1, GSTR 3B, etc.)
Maintain proper books of accounts
Reconcile your sales and purchase data regularly

Final Thoughts

GST registration is not just a legal requirement, but it opens up your business to a wider market, enables you to claim Input Tax Credit, and builds credibility with customers and suppliers.