GST Registration is mandatory for any business crossing the specified turnover threshold. This guide covers everything you need to know.

Who Needs GST Registration?

Mandatory Registration

• Turnover above ₹40L (goods — ₹20L for special category states)
• Turnover above ₹20L (services — ₹10L for special category states)
• Inter-state suppliers (any turnover)
• E-commerce sellers (Amazon, Flipkart)
• Casual taxable persons
• Non-resident taxable persons

Voluntary Registration

Many below-threshold businesses register voluntarily to:

• Claim Input Tax Credit
• Sell on marketplaces
• Appear credible to B2B buyers
• Issue tax invoices

Step-by-Step Process

1. Gather Documents

• PAN card of business
• Aadhaar of authorized signatory
• Business address proof
• Bank statement / cancelled cheque
• Photo of proprietor/partners/directors
• DSC (for companies/LLPs)

2. Register on GST Portal

Visit gst.gov.in and click "New Registration". Fill Part A with PAN, mobile, and email. OTP verification generates TRN (Temporary Reference Number).

3. Complete Part B

Use TRN to fill:

• Business details
• Promoter/partner details
• Authorized signatory
• Principal place of business
• Additional places of business
• Goods/services (HSN/SAC codes)
• Bank account
• State-specific information

4. Verification

Choose between:

• Aadhaar OTP authentication (fastest)
• EVC verification
• DSC (for companies)

5. Receive GSTIN

Within 3–5 working days, you receive your 15-digit GSTIN and certificate.

What Happens After GST Registration?

1. Issue GST Invoices — Print GSTIN on all invoices with proper format.

2. File Returns — Monthly GSTR-1 and GSTR-3B (or quarterly under QRMP).

3. Maintain Records — Sales, purchase, stock for 6 years.

4. E-way Bills — For inter-state goods movement above ₹50,000.

5. Annual Return — GSTR-9 by December 31 of next year.

Common Mistakes

• Selecting wrong HSN/SAC codes
• Entering incorrect bank details (delays refunds)
• Missing additional places of business
• Not linking Aadhaar (prevents OTP verification)

GST registration is the first step to operating a compliant Indian business. FilingLab completes the process in 3–5 days with our expert filing.