GST Registration: A Complete Practical Guide

Turnover limits, compulsory cases, documents and the step-by-step process for getting a GSTIN in India.

Who needs GST registration?

Registration becomes mandatory in two situations: when your turnover crosses the limit, or when your type of business requires it no matter how small you are.

1. Based on turnover

Turnover means the total (aggregate) turnover of all your businesses on the same PAN across India, including exempt and export sales.

2. Compulsory, whatever the turnover

• Inter-state supply of goods (selling goods to another state)
• Selling goods through e-commerce platforms that collect TCS (limited relief exists for small intra-state sellers, with conditions)
• Casual taxable persons and non-resident taxable persons
• People who must pay tax under reverse charge
• E-commerce operators and agents supplying on behalf of others
• Input service distributors and TDS / TCS deductors under GST

Documents needed

Proprietorship

• PAN and Aadhaar of the owner
• Passport-size photo
• Business address proof: electricity bill or property tax receipt
• Rent agreement or NOC from the owner, if the place is rented or borrowed
• Bank statement first page or cancelled cheque
• Mobile number and email (both get OTPs)

Partnership firm, LLP or company

• Partnership deed / LLP agreement / certificate of incorporation
• PAN of the firm or company
• PAN, Aadhaar and photo of every partner or director
• Authorisation letter or board resolution for the signing person
• Address proof and bank details as above

Step-by-step process

1. Part A: enter PAN, mobile and email on the GST portal and verify OTPs. You get a Temporary Reference Number (TRN).
2. Part B: fill business details, promoters, place of business, goods / services (HSN / SAC) and upload documents.
3. Aadhaar authentication: verify through the OTP link. In some cases the department asks for biometric verification at a GST Suvidha Kendra.
4. ARN: submit with EVC or DSC and note the Application Reference Number.
5. Officer review: if the officer has a query, a notice (REG-03) is issued and you must reply (REG-04) in time.
6. Approval: the registration certificate (REG-06) with your GSTIN is issued on the portal.

With Aadhaar authentication and correct documents, approval usually comes within about 7 working days. If physical verification is needed, it can take longer.

Common reasons for rejection

• Address proof not matching the address entered
• Rent agreement or NOC missing or unsigned
• Blurred or wrong document uploaded
• Not replying to the officer's query in time

After you get your GSTIN

• Display the GST certificate and GSTIN at your place of business
• Add your bank account details on the portal if not already done
• Start issuing proper GST invoices
• File returns every month or quarter, even if there are no sales (nil returns)
• Keep books and records for the period required by law