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GST Registration

"GST registration is essential for legal business operations and unlocking tax benefits."

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GST Registration

Table of Contents

GST Registration is the process through which a business or entity registers under the Goods and Services Tax (GST) system, a comprehensive indirect tax law that was introduced in India on July 1, 2017. The aim of GST is to simplify the taxation process and establish a single, unified tax system across India, replacing various indirect taxes such as VAT, Service Tax, and Excise Duty.

Once a business is registered under GST, it receives a unique GST Identification Number (GSTIN) and is authorized to collect GST on behalf of the government, adhere to tax regulations, and claim benefits like Input Tax Credit (ITC) for taxes paid on purchases. GST registration also ensures that businesses contribute to the government’s tax revenue in a transparent and accountable way.

Types of GST Registration

1. Regular GST Registration

Regular GST is one form of registration under GST. Any supplier of goods or services, or both, must obtain registration in the state or union territory where they make taxable supplies if their aggregate turnover exceeds the specified threshold limit in a financial year.

2. Composition Scheme Registration

The composition scheme is an alternative method for levying GST, aimed at small businesses with a turnover up to a specified limit. Initially, it was created for suppliers of goods and restaurant services. However, it was later expanded to include service providers up to a certain threshold. The composition scheme is voluntary and optional, intending to simplify processes and reduce compliance costs for businesses.

3. Casual Taxable Person Registration

A Casual Taxable Person (CTP) refers to someone who occasionally provides taxable goods or services in a taxable area where they do not have a permanent business location. This individual can operate as a principal, an agent, or in any other role to supply goods or services for business purposes.

4. Non-Resident Taxable Person Registration

Non-resident Taxable Person" refers to anyone who occasionally engages in transactions that involve supplying goods or services, whether acting as a principal, agent, or in another role, but does not have a permanent business or residence in India.

5. TDS and TCS Registration

TCS and TDS in GST refer to Tax Collected at Source, which is collected by e-commerce operators from online sellers, and Tax Deducted at Source, which is deducted by government departments and similar entities from the payments they make to sellers or contractors.

6. Input Service Distributor (ISD) Registration

A business that has more than one branch or unit that receives central service for shared use by all units may elect to register as an ISD. They allocate the credit of GST paid on services to those units.

7. UN Bodies/Embassies/Other Notified Persons Registration

Embassies, United Nations organizations, and other notified persons are entitled to a Unique Identification Number (UIN) under the GST regime.

8. E-commerce Operator Registration

E-commerce operators are the places web commerce operators provide to give a sale for products or services that take place in the digital network. The e-commerce operators have to get registration under GST (Goods and services tax) regardless of the turnover.

GST registration turnover threshold limit

The GST registration threshold is determined by the nature of the business and its annual turnover. The following restrictions in India are described based on the existing rules (2025):

1. For Goods Suppliers :

o Rs. Annual turnover of 40 lakhs for Normal Category States.
o Rs. Annual turnover of 20 lakhs for Special Category States .

2. For Service Suppliers :

o Rs. 20 lakhs annual turnover for Normal Category States o Rs. 10 lakhs annual turnover for Special Category States

3. For E-commerce Operators :

o E-commerce enterprises are compulsory register GST, regardless of turnover.

4. For Inter-state Supply of Goods/Services :

o Business establishments who are engaged in cross-state supply (sale across state limits) are required to enroll in GST- irrespective of the amount of their business.

5. Voluntary Registration

o For business below the GST threshold limit, the option of voluntary registration under GST is available and this provides the advantage of input tax credit.

Classification of the States for the New GST Turnover Limits

Normal category states with a GST limit of 40 lakhs

• Andaman and Nicobar Islands
• Andhra Pradesh
• Bihar
• Chandigarh
• Chhattisgarh
• Dadra and Nagar Haveli and Daman and Diu
• Delhi
• Goa
• Gujarat
• Haryana
• Himachal Pradesh
• Jharkhand
• Karnataka
• Kerala
• Lakshadweep
• Madhya Pradesh
• Maharashtra
• Odisha
• Punjab
• Rajasthan
• Tamil Nadu
• Uttar Pradesh
• West Bengal

Normal Category States that chose status quo

• Telangana

Special Category State who opted for new limit of 40 lakh

• Assam
• Jammu and Kashmir
• Ladakh

Special Category States who opted for new limit of 20 lakhs

• Arunachal Pradesh
• Manipur
• Meghalaya
• Mizoram
• Nagaland
• Pondicherry
• Sikkim
• Tripura
• Uttarakhand

Compulsorily requirement for GST registration

Below is a list of categories of taxpayers who compulsorily make a registration under GST

• Casual taxable persons
• Non-resident taxable persons
• Interstate suppliers
• Persons required to deduct TDS/TCS
• Persons taxable under the reverse charge basis
• Input service distributors
• E-commerce companies offering suppliers a platform to produce supplies.
• Providers who have placed an item with an online retailer are obligated to withhold taxes at the source.
• Persons operating as agents or principals in an affair between two parties.
• Internet service providers serve unregistered persons from abroad in India.

Documents required for GST Registration

1. Proof of Business Registration

• For a sole proprietorship: you will need the PAN card and Aadhar card of the proprietor.
• For a partnership firm: the Partnership Deed is necessary.
• For a company: you will need the Certificate of Incorporation and the Memorandum of Association.

2. Identity and Address Proof of Promoters or Partners

• PAN card and Aadhar card of all promoters or partners.
• Along with their mobile numbers and email addresses.
• A passport-size photograph of each promoter or partner is also required.

3. Business Address Proof

• You will need a copy of an electricity bill, water bill, or property tax receipt for the business premises.
• No Objection Certificate (NOC) from the owner of the premises.

4. Bank Account Details:

• A scanned copy of the first page of the bank passbook or a cancelled cheque showing the name of the business entity is required.

5. Authorization Form (For Partnerships/Companies):

• An authorization letter signed by the authorized signatory of the business is necessary.

6. Digital Signature Certificate (DSC):

• In some jurisdictions, a DSC may be required for the authorized signatory.

7. Additional Documents for Different Business Types:

• For a partnership firm, a copy of the Partnership Deed is needed.
• For a company, a copy of the Board Resolution for the authorized signatory is required.
• For a trust or society, a copy of the Trust Deed or Society Registration Certificate is necessary.
• For an LLP, a copy of the LLP Agreement is needed.

7. Additional Documents for Different Business Types:

• For a partnership firm, a copy of the Partnership Deed is needed.
• For a company, a copy of the Board Resolution for the authorized signatory is required.
• For a trust or society, a copy of the Trust Deed or Society Registration Certificate is necessary.
• For an LLP, a copy of the LLP Agreement is needed.

8. Authorized Signatory Details:

• This includes the PAN card, Aadhar card, mobile number, and email ID of the authorized signatory.

9. GST Registration Certificate (If Applicable):

• If the business is already registered under the old tax regime, the existing registration details may be required.

10. Aadhar Authentication:

• According to the new amendment in GST law, Aadhar authentication is a mandatory step to complete the GST registration process. This is the final step in GST registration that requires verification.

Benefits of GST registration

1. Legal Recognition and Compliance:

• GST registration makes easy your business, making it recognized under Indian law and compliant with government tax requirements.

2. Input Tax Credit (ITC):

• Registered businesses can claim credit for the tax paid on business-related purchases (raw materials, capital goods, etc. from suppliers. This reduces the overall tax burden on the business.

3. Business Expansion and Growth:

• Registered businesses under GST have no need to pay extra taxes for selling goods and services across state lines. This creates new markets and opportunities for growth.

4. Increased Business Credibility:

• With GST registration, it is possible for the business to be received more reliable among customers and. It reveals that the business is serious, it is compliant and this makes the trust building easier.

5. Simplified Tax Filing and Compliance:

• With GST registration, it is possible for the business to be received more reliable among customers and. It reveals that the business is serious, it is compliant and this makes the trust building easier.

6. Access to GST Benefits and Schemes:

• There are some business types who could take advantage of reduced rate of tax or other certain conditions regarding GST, and whose operation will be more profitable without GST registration.

7. Easier Business Transactions:

• Transaction with GST registered suppliers is clearer and businesses are allowed to take the benefit of input tax credit on the purchases.

8. Eligibility for Export Benefits:

• Goods and services sold by GST-registered companies can be exported without being liable to GST (zero-rated export) which in turn could make products more competitive in overseas market.

9. Improved Financial Standing:

• Goods and services sold by GST-registered companies can be exported without being liable to GST (zero-rated export) which in turn could make products more competitive in overseas market.

10. Better Management of Tax Liabilities:

• GST registration enables a company to ascertain its tax liability in a clear and methodical manner. This directly contributes to timely tax payment and prevention from the fines.

  • FAQ
1. Is GST registration free?

No, GST registration in India is not free. Registration fees may be incurred depending on the kind of business and the state in which the business resides.

Businesses with turnover below the threshold, suppliers of exempt goods and services, certain small enterprises, and non-resident taxpayers making zero-rated supplies typically do not qualify for GST registration in India.

There is no age limit for GST registration in India. The eligibility for GST registration mainly depends on business-related factors like turnover, type of supply, and other criteria. Age does not play a role in determining eligibility for GST registration.

An offender not paying tax or making short payments (genuine errors) has to pay a penalty of 10% of the tax amount due subject to a minimum of Rs.10, 000. The compensation will be at 100% of the amount of taxes to be paid by the wrongdoer when the former has made a deliberate effort not to pay the balance of the tax due.

A person who does not have GST registration cannot collect GST from customers, nor can they claim any input tax credit for the GST they have paid.