🧾 GST Registration – Full Detailed Guide (India)

1️⃣ What is GST Registration?

GST (Goods and Services Tax) Registration is the process through which a person or business gets registered under the GST Act and receives a GSTIN (GST Identification Number).

📌 GSTIN Key Points

• 15-digit unique identification number

• Mandatory for collecting and paying GST

📌 GST Registration Allows a Business To:

• Collect GST from customers

• Claim Input Tax Credit (ITC)

• File GST returns

• Conduct inter-state business legally

⚖ Governing Laws

• CGST Act, 2017

• SGST Act, 2017

• IGST Act, 2017

2️⃣ Who Needs GST Registration? (Mandatory Cases)

GST registration is mandatory if any of the following conditions apply:

🔹 Turnover-Based Requirement

🔹 Mandatory Regardless of Turnover

GST registration is compulsory if you are:

• Inter-state supplier of goods or services

• E-commerce seller (Amazon, Flipkart, Meesho, etc.)

• E-commerce operator

• Casual taxable person

• Non-resident taxable person

• Input Service Distributor (ISD)

• Agent supplying on behalf of others

• TDS/TCS deductor under GST

• Exporter or Importer

• Business under Reverse Charge Mechanism

3️⃣ Who Does NOT Need GST Registration?

GST registration is not required if:

• Turnover is below threshold

• Business operates within the same state

• Not selling via e-commerce platforms

• Not supplying mandatorily taxable goods/services

🧾 Examples

• Small local shops

• Freelancers below ₹20 lakh

• Tuition teachers (exempt services)

• Doctors (exempt medical services)

4️⃣ Types of GST Registration

5️⃣ Composition Scheme (Optional)

✅ Eligibility

• Turnover ≤ ₹1.5 crore

• ₹75 lakh for special category states

💰 Tax Rates

❌ Limitations

• Cannot claim ITC

• No inter-state sales

• Cannot sell via e-commerce platforms

6️⃣ Documents Required for GST Registration

🔹 Individual / Proprietor

• PAN card

• Aadhaar card

• Photograph

• Bank account proof

• Business address proof

🔹 Partnership / LLP / Company

• PAN of entity

• Incorporation certificate

• Partnership Deed / MOA-AOA

• PAN & Aadhaar of partners/directors

• Authorized signatory letter

• Bank details

• Business address proof

🔹 Address Proof

• Rent agreement + NOC (if rented)

• Latest electricity or water bill

7️⃣ Step-by-Step GST Registration Process

Step 1: Online Application

• Visit GST Portal

• Fill Form GST REG-01

Step 2: Aadhaar Authentication

• OTP-based Aadhaar verification

• Faster approval

Step 3: Upload Documents

• Identity, address, bank details

Step 4: Department Verification

• Physical verification (if required)

Step 5: GSTIN Allotment

• GST Certificate issued (Form REG-06)

⏱ Timeline: 3–7 working days

8️⃣ GSTIN Structure (Understanding)

Example: 27ABCDE1234F1Z5

9️⃣ GST Registration for Special Cases

🔹 Startups

• Mandatory after crossing threshold

• Required for funding & compliance

🔹 Freelancers

• Mandatory if turnover > ₹20 lakh

• Mandatory for foreign clients (export of services)

🔹 E-Commerce Sellers

• Mandatory even with ₹1 turnover

• Required for Amazon/Flipkart onboarding

🔹 Trusts & NGOs

• Required if providing taxable services

• Exempt if only charitable activities

🔟 Post-Registration Compliance

After GST registration, you must:

• Issue GST invoices

• Collect and pay GST

• File returns:

  • GSTR-1

  • GSTR-3B

  • GSTR-9 (Annual)

• Maintain records for 6 years

1️⃣1️⃣ Penalty for Not Taking GST Registration

1️⃣2️⃣ GST Cancellation & Surrender

GST registration can be cancelled if:

• Business closed

• Turnover below threshold

• Continuous non-compliance

• Voluntary surrender

📄 Form: GST REG-16

1️⃣3️⃣ Advantages of GST Registration

✔ Legal recognition
✔ Input tax credit
✔ Inter-state business
✔ E-commerce selling
✔ Higher business credibility
✔ Mandatory for tenders & loans

1️⃣4️⃣ Common GST Registration Mistakes

• Wrong business address

• Incorrect HSN/SAC codes

• PAN mismatch

• No bank account in business name

• Incorrect nature of business selection

1️⃣5️⃣ FAQ – Quick Answers

Q. Is GST registration free?
➡️ Yes, government registration is free (professional fees may apply)

Q. Can I have multiple GST numbers?
➡️ Yes, state-wise registration is required

Q. Can GST be taken from a home address?
➡️ Yes, with valid address proof

Q. Is GST required for online services?
➡️ Yes, especially for inter-state and export services