GST Registration

GST is a term used for Goods and Services Tax, it is an indirect tax that has eliminated many indirect taxes. The Goods and Service Tax came into effect on 1st July 2017.

Structure of GST

• CGST-Central Goods and Service Tax
• SGST- State Goods and Service Tax
• IGST-Integrated Goods and Service Tax

Types of GST Registration

• Compulsory Registration

GST being a tax on the event of “supply”, Every Supplier needs to get registered except businesses having all India aggregate turnover below 40 lakh (20 lakh for the North East States and UT, Telangana and Puducherry) and 20 lakhs (in case of a supply of services or in case of missed supplies) (10 lakh for North East State and UT, Telangana and Puducherry).

• Voluntary Registration

A business that doesnot fall under the ambit of compulsory registration can apply for registration on voluntary basis. 

• Registration under Composite Scheme

A registered taxable person, whose aggregate turnover does not exceed Rs. One crore (Rs. 75 lakhs for special category States except for J & K and Uttrakhand) in any financial year, may opt for this scheme

1.  Input Tax Credit (ITC) Benefit

• You can claim credit of GST paid on purchases. 
• Reduces overall tax liability and increases profit margins. 

2.  Higher Threshold & Composition Scheme

• Small businesses can opt for Composition Scheme (lower tax rates, less compliance). 
• Helps reduce compliance burden.

3.  Ease in Getting Busines Loan

• GST returns act as financial proof of business turnover. 
• Helps in getting loans from banks and NBFCs.

4.  Better Logistics and Supply Chain

• Lower Costs: Without multiple state entry taxes (Octroi/Entry Tax), the cost of transporting goods has dropped by nearly 20% compared to the pre-GST era.

GST registration in India is a mandatory online process for businesses exceeding specified turnover thresholds or meeting other criteria, primarily handled via the official GST portal (gst.gov.in). It provides a unique GSTIN for tax compliance on goods and services.

Visit gst.gov.in, select "Services > Registration > New Registration," choose taxpayer type, state, and enter PAN, email, mobile for OTP verification to get Temporary Reference Number (TRN).In 2026, ensure your Hsn/SAC codes (Goods/Service codes) are accurate to avoid future notice. Choose the "Aadhaar Authentication" option. It’s highly recommended as it speeds up approval (often within 3–7 days) and may waive the need for a physical site visit by an officer. Sign the application using EVC (OTP-based for individuals/partnerships) or DSC (Digital Signature Certificate, mandatory for Companies/LLPs). 

Post-Registration

• Track status using ARN, download GST certificate from the portal, and comply with return filings.
• Amendments or cancellations can be done online if needed.

• KYC of the Authorized person
• Valid Rent/Lease Agreement
• Passport-size photograph 
• Electricity bill
• NOC (No Objection Certificate)

• GST Registration Certificate (Form GST REG-06)
• GSTIN (Goods and Services Tax Identification Number)