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GST Registration Online - Complete Process Guide
GST registration is required for any individual or business engaged in supplying goods or services in India. It becomes obligatory when the annual turnover from the supply of goods crosses ₹40 lakh. For businesses located in special category states, this turnover limit is reduced to ₹20 lakh.
This article explains who is eligible for GST registration, the documents needed to complete the process, and offers a comprehensive step-by-step guide to registering for GST online.
Contents
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What is GST Registration?
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Who should register for GST?
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Benefits of GST Registration
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Types of GST Registration
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Documents Required for GST Registration
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Documents Required for GST Registration
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How to Register for GST in India?
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Frequently Asked Questions
What is GST Registration?
GST registration is a compulsory requirement for businesses involved in the supply of goods or services once they cross a specified annual turnover limit. Under the Goods and Services Tax (GST) system, any business exceeding the applicable threshold of ₹40 lakh, ₹20 lakh, or ₹10 lakh—based on the state and nature of supply—must register as a regular taxable entity. This process is referred to as GST registration.
For businesses supplying only goods:-
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In Mizoram, Tripura, Nagaland, and Manipur, the turnover limit is ₹10 lakh.
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In Uttarakhand, Arunachal Pradesh, Sikkim, Meghalaya, Telangana, and Puducherry, the limit is ₹20 lakh.
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For all other states, the threshold is ₹40 lakh.
For businesses supplying services or dealing in both goods and services:
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In Mizoram, Manipur, Tripura, and Nagaland, the threshold is ₹10 lakh.
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In all other states, the limit is ₹20 lakh.
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Usually, GST registration is processed within 2 to 6 working days. For certain categories of businesses, GST registration is compulsory regardless of turnover. Conducting business without a valid GST registration is treated as a violation of GST laws and can attract substantial penalties.
Who Is Required to Register for GST?
GST registration is mandatory for the following individuals and businesses:
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Anyone previously registered under earlier indirect tax systems such as Excise, VAT, or Service Tax.
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Businesses with an annual turnover above ₹40 lakhs, ₹20 lakhs, or ₹10 lakhs, depending on the business category and state.
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Non-resident taxable persons and casual taxable persons.
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Individuals or entities involved in interstate supply of goods or services.
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Persons liable to pay tax under the Reverse Charge Mechanism (RCM).
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Input Service Distributors and agents of suppliers.
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Individuals or businesses supplying goods/services through an e-commerce operator.
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E-commerce aggregators such as Amazon, Flipkart, Myntra, etc.
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Providers of online information, database access, or retrieval services from outside India to customers in India (except when the recipient is already registered).
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Anyone offering online money gaming services from a location outside India to users in India.
Who Is Required to Register for GST?
GST registration is mandatory for the following individuals and businesses:
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Anyone previously registered under earlier indirect tax systems such as Excise, VAT, or Service Tax.
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Businesses with an annual turnover above ₹40 lakhs, ₹20 lakhs, or ₹10 lakhs, depending on the business category and state.
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Non-resident taxable persons and casual taxable persons.
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Individuals or entities involved in interstate supply of goods or services.
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Persons liable to pay tax under the Reverse Charge Mechanism (RCM).
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Input Service Distributors and agents of suppliers.
Documents Needed for GST Registration?
To complete your GST registration, you will need the following documents:
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Aadhaar card
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PAN card of the applicant
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Business registration proof or Incorporation Certificate
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Identity and address proof of promoters/directors, along with photographs
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Address proof of the principal place of business
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Bank account details – bank statement or cancelled cheque
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Digital Signature Certificate (DSC)
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Articles of Association (AOA) and Memorandum of Association (MOA)
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Authorization letter or Board Resolution for the authorized signatory
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Certificate of Incorporation issued by the Ministry of Corporate Affairs
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For LLPs, the LLP registration certificate or LLP board resolution
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Proof of appointment of the authorized signatory
Types of GST Registration?
Below are the different types of GST registration available for various categories of taxpayers:
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Normal Taxpayer – This category is meant for businesses operating within India. Normal taxpayers are not required to pay any advance deposit, and their GST registration remains valid without any time limit.
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Composition Taxpayer – Businesses opting for the GST Composition Scheme fall under this category. Such taxpayers pay GST at a fixed, lower rate but are not eligible to claim input tax credit.
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Casual Taxable Person – This applies to individuals or businesses that operate temporarily, such as setting up stalls or seasonal shops. To obtain registration, a deposit equivalent to the estimated GST liability must be paid. The registration is valid for a period of three months.
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Non-Resident Taxable Person – This category is for individuals or entities located outside India who supply taxable goods or services in India. Registration requires an advance deposit equal to the expected GST liability, and the registration is valid for three months.