Practice Area
An Overview
Goods and Services Tax (GST) is an indirect tax system implemented in India to unify multiple taxes under a single framework. GST Registration is mandatory for businesses with an annual turnover exceeding ₹20 lakh (₹10 lakh for special category states) or engaging in interstate supplies. It is a vital step for businesses to comply with taxation laws and avail benefits such as input tax credit.
GST registration provides businesses with a unique GST Identification Number (GSTIN), which is essential for tax filing and compliance.
Who Needs GST Registration?
- Businesses with an annual turnover exceeding ₹20 lakh (₹10 lakh for northeastern and special category states).
- E-commerce operators and suppliers.
- Individuals involved in interstate supply of goods or services.
- Casual taxable persons or non-resident taxable persons.
- Input Service Distributors (ISD) and agents supplying goods on behalf of taxable persons.
- Businesses required to pay tax under the reverse charge mechanism.
Benefits of GST Registration
Legal Recognition
GST registration establishes a business as a legal entity under the GST regime.
Input Tax Credit
Businesses can claim input tax credit for taxes paid on purchases.
Ease of Interstate Operations
Facilitates seamless interstate supply of goods and services.
Improved Credibility
GST-compliant businesses gain trust among customers and partners.
Unified Tax System
Reduces the complexity of multiple taxes like VAT, service tax, and excise duty.
Steps to Register for GST
Visit the GST Portal
Go to the official GST website (www.gst.gov.in).
Fill Part A of the Application
Provide basic details like PAN, email ID, and mobile number to generate a Temporary Reference Number (TRN).
Fill Part B of the Application
Submit detailed business information along with required documents.
Verify Application
Complete the verification process using an OTP or DSC (Digital Signature Certificate).
Receive GSTIN
Once approved, you will receive a unique GST Identification Number.
Documents Required for GST Registration
PAN of the Business
Proof of Business Address
(Rental agreement or property papers)
Identity and Address Proof
Of the Promoter/Director (Aadhaar, Voter ID, Passport, etc.)
Bank Account Details
(Cancelled cheque or bank statement)
Business Registration Proof
(Incorporation certificate, partnership deed, etc.)
Digital Signature Certificate (DSC)
For companies and LLPs
FAQ's
GST Registration is the process of registering a business under the Goods and Services Tax regime to obtain a unique GSTIN.
Any business with an annual turnover exceeding ₹20 lakh (₹10 lakh for special category states) or engaging in specific taxable activities must register for GST.
Small businesses below the turnover threshold can voluntarily register for GST to avail input tax credit and other benefits.
The process usually takes 2-7 working days, depending on document verification and approval.