GST Registration

GST Registration is a mandatory process for businesses in India with a turnover exceeding the threshold limit to register under the **Goods and Services Tax (GST) regime. It enables businesses to collect and remit GST, claim input tax credits, and operate legally.

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What is GST Registration?

GST Registration is the process by which businesses in India enroll under the Goods and Services Tax (GST) system, making them legally authorized to collect and remit GST to the government. It is mandatory for businesses with an annual turnover exceeding ₹20 lakh (₹10 lakh for special category states) and certain specific types of businesses, regardless of turnover. By obtaining GST registration, businesses can claim input tax credit, file GST returns, and participate in the formal economy. It also enhances business credibility, enables interstate sales, and avoids penalties for non-compliance, ensuring smooth operations under the unified tax regime.

What is Minimum GST Registration Turnover Limit?

The turnover limits for GST registration differ for normal and special category states. The following table summarises the turnover limits for different types of supplies and states:

Type of Supply

Normal Category States

Special Category States

GoodsRs 40 lakhsRs 20 lakhs
ServicesRs 20 lakhsRs 10 lakhs
Both Goods and ServicesRs. 20 lakhsRs 10 lakhs

The special category states under GST Rules

  • Arunachal Pradesh
  • Assam
  • Jammu and Kashmir
  • Ladakh
  • Manipur
  • Meghalaya
  • Mizoram
  • Nagaland
  • Sikkim
  • Tripura
  • Uttarakhand
  • Himachal Pradesh

Who Should Obtain Registration Under GST?

  • Casual taxable person / Input Service Distributor (ISD)
  • Businesses with turnover above the threshold limit of Rs.40 lakh or Rs.20 lakh or Rs.10 lakh as the case may be
  • Agents of a supplier & Input service distributor
  • Non-resident taxable person
  • Inter-state supplier of goods and services
  • Supplier of goods through an e-commerce portal
  • Any service provider
  • e-commerce aggregator
  • Liable to pay tax under the reverse charge mechanism
  • TDS/TCS deductor
  • Online data access or retrieval service provider
  • Individuals who registered under Pre-GST law (i.e., VAT, Service Tax etc)

What are the Documents Required for GST Registration?

  • Permanent Account Number (PAN) of the applicant
  • Copy of the Aadhaar card
  • Proof of business registration or incorporation certificate
  • Identity and address proof of promoters/directors with a photograph
  • Bank account statement/cancelled cheque
  • Authorisation letter/board resolution for authorised signatory
  • Digital signature