How to Apply for GST Registration (GSTIN)
Issued by Goods and Services Tax Network (GSTN), Government of India
GST registration is mandatory for businesses whose annual aggregate turnover crosses the prescribed threshold — currently Rs. 40 lakh for goods suppliers and Rs. 20 lakh for service providers in most states, with lower thresholds for special category states. Once registered, the business receives a 15-digit GSTIN and can legally collect GST from customers, claim input tax credit on purchases, and file GST returns. Voluntary registration is also available for businesses below the threshold who want to trade with GST-registered buyers or claim input tax credit.
Who needs it
All businesses and individuals making taxable supply of goods or services exceeding the turnover threshold. Also mandatory for e-commerce sellers regardless of turnover, businesses engaged in inter-state supply, agents, input service distributors, and anyone required to pay tax under reverse charge. Exporters benefit greatly from GST registration as it enables IGST refunds and access to the LUT mechanism for zero-rated exports.
Processing time
Typically 7 working days; Aadhaar-authenticated applications can be approved faster
Documents required
- PAN Card of the business or proprietor
- Aadhaar Card of the proprietor, partners, or directors
- Proof of business address — rent agreement, utility bill, or property tax receipt
- Bank account proof — cancelled cheque or bank statement
- Photograph of the proprietor or authorised signatory
- Certificate of Incorporation and MoA/AoA for companies
- Partnership deed for partnership firms
- Digital Signature Certificate (DSC) for companies and LLPs
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Step-by-step process
- 1Visit the GST portal and click on Register Now under Taxpayers
- 2Enter your PAN and complete the OTP-based mobile and email verification
- 3Fill Part A to get a Temporary Reference Number (TRN)
- 4Log in with the TRN and complete Part B with full business details, partners or directors, and business activity
- 5Upload the required documents and submit the form
- 6Choose between Aadhaar authentication (faster approval) or office visit for verification
- 7Track the application using the ARN (Application Reference Number)
- 8Receive your GSTIN and registration certificate once approved
- 9Display the GST certificate at all your business premises as required by law
FAQs
What is the turnover threshold for mandatory GST registration?
For suppliers of goods, the threshold is Rs. 40 lakh (Rs. 20 lakh in special category states). For service providers, it is Rs. 20 lakh (Rs. 10 lakh in special category states). E-commerce sellers and certain other categories must register regardless of turnover.
What is input tax credit and why does it matter?
Input tax credit (ITC) allows a registered business to deduct the GST it has paid on its purchases and business expenses from the GST it collects from customers. This avoids double taxation and is a major financial benefit of GST registration even for smaller businesses.
Can I cancel my GST registration if my turnover falls below the threshold?
Yes, a voluntary cancellation of GST registration is possible by filing an application on the GST portal. The tax officer will verify before granting the cancellation.
How many GST returns does a registered business file?
Under the regular scheme, businesses file GSTR-1 (outward supplies), GSTR-3B (monthly summary), and an annual return. Small businesses under the QRMP scheme file quarterly returns with monthly payment. Composition dealers file quarterly returns.