GST Registration in India – Complete Step-by-Step Guide (2025)

Advisorate
April 8, 2025
GST registration process in India with documents and laptop

1. What is GST Registration?

GST Registration is the process by which a business obtains a Goods and Services Tax Identification Number (GSTIN) from the Indian government. It is mandatory for businesses whose turnover exceeds the specified threshold or who engage in interstate supply of goods and services.

Once registered, businesses can collect GST, claim input tax credit (ITC), and file GST returns to remain compliant.

2. Why is GST Registration Required?

GST registration is legally mandatory for certain businesses and offers multiple advantages:

Mandatory Conditions for GST Registration:
  • 📈 Turnover Threshold:
    • ₹40 Lakhs for goods
    • ₹20 Lakhs for services
    • ₹10 Lakhs for special category states
  • 🚚 Interstate Supply: If goods or services are supplied across state borders.
  • 🛍️ E-commerce Sellers: Selling on platforms like Amazon, Flipkart, or Shopify.
  • 🏭 Reverse Charge Mechanism: If receiving services under reverse charge.
  • 🌍 Exporters & Importers: To claim tax refunds
Benefits of GST Registration:
  • ✅ Legal Recognition: Your business is recognized under Indian tax law.
  • ✅ Input Tax Credit (ITC): Claim GST paid on purchases.
  • ✅ Ease of Business: Required for e-commerce, exports, and large tenders.
  • ✅ Avoid Penalties: Non-registration attracts penalties of 10% of tax due or ₹10,000, whichever is higher.

3. Step-by-Step Process for GST Registration

  1. Determine Eligibility
    • Assess if your business turnover exceeds the prescribed threshold or falls under mandatory registration criteria.
  2. Gather Necessary Documents
    • Proprietorship: PAN card, Aadhaar card, bank account details, and address proof.
    • Partnership Firm/LLP: PAN cards of partners, partnership deed, bank details, and address proof.
    • Company: Company PAN card, Certificate of Incorporation, bank details, and address proof.
  3. Access the GST Portal
  4. Complete the Application
    • Click on 'Register Now' under the 'Taxpayers' section.
    • Fill in Part-A with basic details and validate with OTP/email.
    • Receive Temporary Reference Number (TRN) for Part-B.
    • Log in with TRN, complete Part-B with business details, and upload required documents.
  5. Verification and Submission
    • Verify the application using Digital Signature Certificate (DSC), Electronic Verification Code (EVC), or Aadhaar-based verification.
    • Submit the application.
  6. Application Processing
    • The GST officer reviews the application and documents.
    • If approved, GSTIN and Certificate of Registration are issued within 7 working days.
    • If additional information is required, respond promptly to avoid delays.

4. Documents Required for GST Registration

  • Photographs: Passport-sized photos of the proprietor/partners/directors.
  • Business Proof: Ownership documents or rental agreement of business premises.
  • Bank Details: Cancelled cheque or bank statement.
  • Authorization Form: For authorized signatory, if applicable.

5. Timeline to Complete GST Registration

  • Application Submission: Approximately 1–2 hours to complete online.
  • Processing by Authorities: Typically 7 working days.
  • Total Estimated Time: Around 8–10 working days from application to obtaining GSTIN.

Frequently Asked Questions (FAQs)

What is the penalty for not registering under GST?

Operating without mandatory GST registration can result in a penalty of 10% of the tax due or ₹10,000, whichever is higher.

Can a business with turnover below the threshold voluntarily register for GST?

Yes, businesses can voluntarily register to avail benefits like input tax credit and to enhance credibility.

Is separate GST registration required for each state?

Yes, if a business operates in multiple states, a separate GST registration is needed for each state.

Can I apply for GST registration without a PAN?

No, a PAN is mandatory for GST registration, except for non-resident taxpayers.

What is the validity of GST registration?

GST registration is valid until it is surrendered or cancelled. For non-resident taxable persons, it is valid for the period specified in the registration certificate.

Back to Blog