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GST registration in India

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We help you register under GST by advising you on the appropriate type of GST registration required, drafting documents, filing online applications, replying to queries and tracking the application until registration under the GST.
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GST Registration Pricing

Basic

₹ 1,499/-

  • Free Consultation
  • Online GST Registration

Silver

₹ 2,999/-

  • Everything from Basic Pack
  • MSME Registration

Advanced

₹ 5,999/-

  • Everyhing from Silver Pack+
  • Six Month of GST Return Filing

Meaning of the GST

GST or Goods and Services Tax has been introduced by the GST Act, 2016, with the purpose of executing the idea of “One nation One Tax” in India. It is levied and collected on the sale of goods / services across India and replaces a slew of other indirect taxes like sales tax, service tax, and VAT, that were applicable for the purpose in the old tax regime. It covers both intra-state and inter-state trade of goods and services and is categorised into Central GST, State GST, and Inter-state GST. The aggregate tax collected is shared between Central Government and State Governments in a predetermined ratio. The purpose of introducing an umbrella tax like GST is to improve the system of tax collection in India by avoiding double taxation, reducing tax evasion, and enhancing transparency in the payment and collection of taxes in India.

Introduction to GST Registration in India

Registration under any tax system, including GST, is fundamental for two primary purposes, namely, for creating a financial identity of the taxpayers, and for ensuring that such taxpayers fulfill their tax compliances regularly. As far as registration under the GST Act is concerned, tax paying entities may apply for it and obtain a unique number called GST Identification Number or GSTIN from the concerned tax authorities to become entitled to pay taxes and to avail Input tax credit for the taxes paid on inward supplies. Without GST registration, a taxpayer can neither pay GST nor claim any input tax credit for tax paid on inward supplies. Along with the GSTI, a Certificate of Registration is also issued after the taxpayer has been registered under the GST Act.
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Key benefits of GST Registration for Taxpayers

  • Recognition as a supplier of goods/services
  • Legal entitlement to pay GST
  • Legal entitlement to avail ITC
  • Enhanced Transparency in Tax Payment
  • Avoidance of Double Taxation
  • Reduced tax compliances

Checklist for GST Registration in India

Generally, the need to obtain GST registration arises when your aggregate turnover as a supplier of goods and services in a financial year crosses the threshold limit prescribed under the GST Act, 2016. However, the GST Act also enlists several specific categories of suppliers who must obtain GST registration mandatorily, irrespective of their turnovers. An extensive list of taxpayers eligible to obtain GST registration has been mentioned in the table below.

Stepwise Process of GST Registration in India

Registration under the GST Act can be obtained by filing the prescribed application online on the GST Portal. The application can either be PAN-based or Aadhar-based, where the identity of the applicant can be verified using the PAN or the Aadhar documents of the applicant. After the application for GST registration has been filed, the concerned authorities shall process and verify it. If the application is successfully verified, the Indian Government shall issue a Certificate of GST Registration and allot a GST identification number (GSTIN) to the applicant.
STEP 1 – Documentation
The application for GST registration must be filed with the set of documents prescribed under the GST Act, 2016. The documentation is based on the type of business entity that has applied for the registration, and the nature of its business activity. It is extremely important that all the documents required to be submitted with the application, must be arranged before the application is filed, so that the applicant does not miss any of them while filing the application. A failure to furnish all the prescribed documents in the correct form and format may result in the rejection of the entire application for GST registration.
STEP 2 – Registration on GST portal
To obtain GST registration, the applicant shall have to file the GST REG-01 application available on the GST portal. The application is divided into two parts. The first part asks for all the basic details of the applicant like name, contact number, e-mail address, location and PAN if the application is PAN-based, whereas an Aadhar number if the application is Aadhar based.
STEP 3 – OTP based Verification
After the first part is successfully filled out, an OTP based verification is conducted to verify the identity of the applicant. If the application is PAN-based, an OTP is sent to the email and contact number mentioned in the application. On furnishing the correct OTP, you will be allowed to proceed with the application. However, if the application is Aadhar based, an OTP will be sent on the email address and contact number of the application, furnishing which you will be required to input the Aadhar number and a second OTP will be sent on the email address and mobile number registered in the Aadhar document. On successful submission of both these OTPs, you may proceed with the application.
STEP 4 – Generation of TRN
After the identity of the applicant is successfully verified, a Temporary Reference Number or TRN is sent to the email address and contact number of the applicant, using which he can proceed to the second part of the application. Note that the TRN is valid for 15 days from the date on which it has been issued. Therefore, the second part of the application must be filled out and submitted within these 15 days only.
STEP 5 – Fill out the application for GST Registration
Using the TRN, the applicant is required to login on the GST portal again, and proceed to filling out the second part of the application. Here, the applicant is required to provide detailed information about the business, its promoters, the person in charge of GST compliances like filing GST returns, and the products or services that the business is dealing with. Additionally, the bank details of the taxpaying entity is also asked for, in order to ensure timely compliances under GST. After the application is entirely filled out, it must be signed by the applicant using a Digital Signature Certificate.
STEP 6 – Issuance of GST Registration Certificate and GSTIN
After filling out both the parts of the application, the application is finally submitted on the GST portal. It usually takes around 10-15 days for the concerned authorities to process the application. If the authorities are satisfied with the details and documents furnished in the application, they shall successfully register the taxpaying entity and issue a Certificate of GST registration as a conclusive proof for the same. Additionally, a GST Identification number is also allotted for the unique identification of the taxpaying entity.

List of Documents Required for GST Registration

Different business entities require different sets of documents for GST registration in India. Complete lists of such documents needed for the GST Registration of Partnership firms, LLPs, Private Limited Companies, and Proprietorship Firms have been mentioned in table below. All these documents are mandatory for GST Registration, and a failure to produce any of them might result in the rejection of the application for GST registration.
Private Limited LLP Proprietorship
  1. Certificate of Incorporation
  2. Company Address Proof
  3. NOC From Owner
  4. PAN Card of Company
  5. Articles of Association
  6. Memorandum of Association
  7. Board Resolution
  8. Director Id and address proof
  9. Digital Signature of Director
  1. Certificate of Incorporation
  2. LLP Address Proof
  3. NOC From Owner
  4. PAN Card of LLP
  5. LLP Agreement
  6. Partners Id Proof
  7. Partner address proof
  8. Digital Signature of DP
  1. PAN card of Proprietor
  2. Aadhar Card
  3. Address Proof of Proprietor:
    • Voter ID
    • Passport
    • Driving License
    • Aadhar
  4. Cancelled Cheque
  5. Photographs of Proprietor
Note on Proof of Registered Address: We require Electricity Bill / Property Tax Receipt / Sale Deed along with Rent Agreement For Commercial Purpose. Further a NOC fom the owner of the premises is required.

Frequently Asked Questions About GST Registration

The Composite Scheme for GST tax compliance was brought into effect on 1st February 2019 and is applicable to manufacturing and trading businesses with an aggregate annual turnover upto Rs.1.5 crores, and service-based businesses with an aggregate annual turnover upto Rs. 50 lakhs. The features that make the scheme beneficial for all small businesses include its reduced need for compliances and its relatively lower tax rates when compared to the regular GST Scheme. The payment of taxes under the composite scheme is based on a fixed tax rate and the aggregate annual turnover of the business. The tax rates are as low as 1%, 2%, 4%, and 6%. To avail the benefits of the scheme, you must opt-in by registering yourself under the scheme.
Usually, the need to obtain GST registration depends on the aggregate annual turnover and the nature of business activities of the taxpaying entities. However, obtaining GST registration is mandatory for certain kinds of businesses irrespective of their turnovers, according to Section 24 of the GST Act, 2016. A list of all such businesses have been mentioned below.
  1. Inter-state suppliers
  2. Casual taxpayers
  3. Taxpayers under GST reverse charge mechanism
  4. NRI businesses
  5. E-commerce operators
  6. Agent of the supplier of goods / services
  7. TDS deductor
  8. Input Service Distributor
  9. OIDAR businesses (Online Information Database Access)
According to the provisions mentioned in Section 23 of the GST Act, 2016, the following categories of businesses are exempted from obtaining GST Registration under GST Act, 2016:
  1. Businesses involved in the sale of goods and services whose turnover has not crossed the threshold limit required for mandatory GST Registration
  2. An agriculturalist who supplies agriculture produce out of cultivation of land, by his own labour, the labour of his family, or hired wage workers.
  3. Any other entity as notified by the Government
The application for GST registration can be filed absolutely free of cost. You just have to pay the professional fee in case you have outsourced the service of GST registration to a third party.
The GSTIN that is allotted after GST registration is a 15-digit GST identification number issued by the Government. The first 2 digits of the GSTIN is the State code, next 10 digits are the PAN of the legal entity, the next two digits are for entity code, and the last digit is the check sum number.
Reverse Charge mechanism of GST has been introduced in pursuance of Section 9 (3) and (4) of the CGST Act and SGST Act, and Sections 5 (3) and (4) of the IGST act. The mechanism is such that the buyer of the goods or services is liable to pay GST instead of the supplier. This is applicable under certain notified circumstances only. For example, if the seller of goods / services is not registered under the GST Act, whereas the buyer is registered under the GST Act, then the buyer shall be liable to pay GST on the purchase of goods / services from the seller.
Yes, a business that is carrying out multiple business activities must obtain GST registration for each of his activities. He can obtain multiple registrations using a single PAN card only.
Yes, a business carrying out activities in multiple locations must obtain GST registrations in each of these locations. This is applicable to locations within and outside the borders of the state where the business is registered. Here too, the same PAN can be used to obtain multiple registrations.
Even though GST is not levied on SEZ businesses, GST registration is still mandatory for these businesses.
The application for GST registration can be rejected if,
  1. The details furnished are false or inadequate
  2. If the documentation is false or incomplete
  3. If the signature on the application (DSC) is false or invalid
A GST registration certificate is valid for lifetime and is invalidated only if your GST registration is canceled or is voluntarily surrendered.
A casual taxpayer is one who carries out trading activities of goods / services occasionally and not regularly throughout the financial year. Moreover, he does not have a fixed place for operating business activities. For instance, a firecrackers seller in India who sells actively only on certain festivals and occasions. Such taxpayers are mandatorily required to obtain GST registration irrespective of their turnover limits.
An input service distributor is an intermediary who receives the invoices of other business entities on the sale of goods / services and then distributes the same to the business entities that are entitled to it. For example, if a business has multiple branches, the invoice of the sale may be received by any of the branches and then the same can be distributed to the branch/ branches that have actually conducted the sales. In such a case, the tax applicable may be paid by the branch which had first received the sale invoice, provided it is registered as an Input Service Distributor.
If your business has multiple branches within the same state, you are not required to obtain separate GST registrations for each branch, which means that a single GST registration is enough for multiple branches of a business in the same state. However, if your business is opening a branch in a different state from where the business is registered, it must obtain a separate GST registration for the other state.
A Class II DSC is needed for to sign the application for GST registration.

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