A Comprehensive Guide to Applying for GST Registration in India

Goods and Services Tax (GST) is a unified tax system in India that subsumes multiple indirect taxes. GST registration is mandatory for businesses meeting specific criteria. This guide provides a step-by-step overview of the GST registration process, eligibility, documents required.

Goods and Services Tax (GST) is a unified, destination-based indirect tax introduced in India in 2017, replacing multiple cascading taxes like VAT, excise, and service tax. It applies to the supply of goods and services nationwide, ensuring a single tax regime. GST is structured as:

• CGST (Central GST): Levied by the central government.
• SGST/UTGST (State/UT GST): Levied by state/union territory governments.
• IGST (Integrated GST): Applied on inter-state transactions, managed by the central government.

1. What is GST Registration?

GST registration is the process of enrolling your business with the tax authorities to obtain a unique GST Identification Number (GSTIN). This 15-digit number is essential for collecting taxes, claiming input tax credits, and complying with legal obligations.

Who Needs to Register?

• Mandatory Registration:
  • Businesses with annual turnover exceeding ₹40 lakh (₹20 lakh for NE and hill states) for goods.
  • Service providers with turnover over ₹20 lakh (₹10 lakh for NE states).
  • Inter-state suppliers, e-commerce operators, and tax deductors (TDS/TCS).
  • Casual taxable persons or non-resident businesses.
• Voluntary Registration:
  • Businesses below the threshold can register voluntarily to claim input tax credits.

2. Documents Required

Prepare the following documents (scanned copies):

• PAN Card of the business/individual.
• Proof of Business Registration (e.g., Incorporation Certificate, Partnership Deed).
• Address Proof (Electricity bill, Rent Agreement, or Property Tax Receipt).
• Bank Details (Cancelled cheque or Bank Statement).
• Authorized Signatory Documents (Photo, Aadhaar, Appointment Proof).
• Digital Signature Certificate (DSC) for companies and LLPs.

3. Step-by-Step Application Process

Step 1: Create an Account on the GST Portal

1. Visit www.gst.gov.in.
2. Click “Register Now” under the Taxpayers tab.
3. Select “New Registration” and fill in:
   • Part A: Provide PAN, mobile number, and email. Receive a Temporary Reference Number (TRN).

Step 2: Fill GST REG-01 Form

1. Log in with TRN and OTP.
2. Complete Part B with:
   • Business Details: Legal name, trade name, and constitution.
   • Promoters/Partners: Personal and contact details.
   • Authorized Signatory: Nominate a representative.
   • Principal Place of Business: Address and proof.
   • Additional Business Locations (if applicable).
   • Goods and Services: List HSN/SAC codes (minimum 3 digits for goods, 4 digits for services).
   • Bank Account: Enter account number and upload proof.
   • Verification: Submit via DSC, E-Sign, or EVC.

Step 3: Submit Documents

• Upload required documents in specified formats (JPEG/PDF, max 1MB).

Step 4: ARN and Verification

• After submission, an Application Reference Number (ARN) is generated.
• The GST officer may request additional information via GST REG-03. Respond within 7 days using GST REG-04.
• If approved, receive GST REG-06 (Registration Certificate) within 3–7 working days.