Mandatory for businesses with turnover over ₹40 lakh (₹20 lakh for services).
Applies to inter-state suppliers, e-commerce sellers, and casual taxable persons.
Provides a unique GSTIN (Goods and Services Tax Identification Number).
Enables tax collection and input tax credit claims.
GST registration is essential for compliance under the Goods and Services Tax Act, 2017. It unifies multiple indirect taxes under one system and promotes transparency, ease of doing business, and seamless tax credit flow.
Visit the GST portal.
Click on ‘New Registration’ and fill Part A.
Receive TRN (Temporary Reference Number).
Fill Part B with business and promoter details.
Upload documents and submit application.
Receive GSTIN & certificate upon approval
PAN card of business/owner
Aadhaar card of proprietor/partners
Business address proof (utility bill/rent agreement)
Passport-size photo of proprietor
Bank account details (statement or cancelled cheque)
Certificate of incorporation (for companies)
Digital Signature Certificate (for companies and LLPs)
Legal authorization to collect GST
Input Tax Credit on purchases
Easier to expand and operate across India
Improved compliance and transparency
Boosts credibility with vendors and customers
Businesses with turnover above threshold limits, inter-state suppliers, e-commerce sellers, and certain service providers.
It is valid until surrendered, cancelled, or suspended.
GSTIN is a 15-digit unique identification number assigned to every registered taxpayer.