GST Registration: A Complete Guide (As per GST Act, 2017)

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1. Introduction to GST Registration

Goods and Services Tax (GST) is a unified, multi-stage, destination-based tax levied on every value addition in India. It replaced multiple indirect taxes such as VAT, excise duty, and service tax. Any person or business engaged in the supply of goods or services must obtain GST registration if they meet specific turnover or nature-based thresholds.

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2. Who Needs GST Registration?

GST registration is mandatory for the following categories:

• Businesses with aggregate turnover exceeding:

  • ₹20 lakhs (service providers in most states)

  • ₹40 lakhs (goods suppliers in most states)

  • ₹10 lakhs (for special category states)

• Interstate suppliers of goods or services

• E-commerce operators

• Casual taxable persons

• Non-resident taxable persons

• Businesses making taxable supply on behalf of others (e.g., agents)

• Input Service Distributors (ISD)

• Businesses claiming Input Tax Credit (ITC)

• Businesses engaged in reverse charge mechanism (RCM)

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3. Types of GST Registration

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4. Documents Required for GST Registration

For Proprietorship:

• PAN card of proprietor

• Aadhaar card

• Photograph

• Address proof of business place (electricity bill/ownership deed/rent agreement)

• Bank account proof (cancelled cheque/passbook)

For Partnership/LLP:

• PAN card of firm

• Partnership deed/LLP agreement

• PAN & Aadhaar of partners

• Photographs of partners

• Business address proof

• Authorization letter

For Private/Public Company:

• Certificate of Incorporation

• PAN of company

• PAN & Aadhaar of directors

• Board resolution

• Bank account proof

• Business address proof

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5. Steps for GST Registration

GST registration is a completely online process via the GST Portal:

Step 1: Visit the GST Portal

• Go to www.gst.gov.in

• Click on “Register Now” under the Taxpayers tab

Step 2: Fill Part A (Basic Details)

• Legal name (as per PAN)

• Email ID and mobile number (for OTP verification)

• PAN of business

Step 3: OTP Verification

• Verify mobile and email via OTPs

• Receive Temporary Reference Number (TRN)

Step 4: Fill Part B (Business Details)

• Business address, bank account, business activity

• Upload documents

• Choose authorized signatory and submit declaration

Step 5: Verification

• Application is verified by GST Officer

• ARN (Application Reference Number) is generated

Step 6: Certificate of Registration

• If approved, GSTIN (15-digit) is allotted

• You receive the GST Registration Certificate in your email

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6. Timeframe for Registration

• Generally takes 7–10 working days

• Additional time may be required if officer seeks clarification

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7. GSTIN Format

Example: 22AAAAA0000A1Z5

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8. Post-Registration Compliance

After obtaining GST registration:

• Display GSTIN at place of business

• Issue GST invoices with proper format

• File GST returns: GSTR-1, GSTR-3B (monthly or quarterly)

• Maintain proper records and books of accounts

• Pay GST dues on time to avoid penalties

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9. Penalty for Non-Registration

If a person is liable but fails to register:

• Penalty: ₹10,000 or 10% of the tax due (whichever is higher)

• For fraud: ₹10,000 or 100% of tax due

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10. Advantages of GST Registration

• Legal recognition of the business

• Eligible to collect GST and issue tax invoices

• Claim Input Tax Credit (ITC)

• Better business reputation and expansion opportunities

• Participate in government tenders and B2B deals

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11. FAQs on GST Registration

Q1: Is GST registration free?
Yes, GST registration is free of cost on the GST Portal.

Q2: Can I apply for multiple GSTINs?
Yes, you can obtain multiple GSTINs for different states or business verticals.

Q3: What is the validity of GST registration?
For regular taxpayers: Lifetime
For casual/non-resident taxpayers: 90 days (extendable)

Q4: Is PAN mandatory for GST registration?
Yes, PAN is mandatory except for non-resident taxable persons.

Q5: Can I cancel my GST registration?
Yes, through Form GST REG-16 or by suo-moto cancellation by officer.