GST Registration Online: Documents Required, Limit, Fees, Process, Penalty
GST registration is an essential compliance for any business or professional in India. There are set criteria for one to qualify for the GST registration. Alternatively, businesses can also voluntarily obtain GST registration or GSTIN. In this article, we will cover the following aspects for one to learn about GST registration in India.
- Meaning of GST registration
- Eligibility for GST registration
- Benefits of GST registration
- GST registration process
- GST registration fee
- Documents for GST registration
- GSTIN
- GST registration certificate
- Consequences of not obtaining GST registration
- Latest Update
Latest Updates
17th April 2025: The CBIC issued instructions to its GST officers in Central Tax Instruction No. 03/2025-GST. It outlines instructions for processing the GST registration applications, emphasizing compliance with the document lists, avoiding unwarranted queries, and ensuring timely approvals.
12th February 2025: The GSTN has released an advisory regarding new Aadhaar and biometric authentication requirements for GST Registration. Applicants are divided into three categories:
- Applicants not opting for Aadhaar authentication
- Applicants opting for Aadhaar Authentication with biometric verification required
- Application Reference Number (ARN) non-generation
For further information, please click here.
What is GST Registration?
Under Goods And Services Tax (GST), businesses whose turnover exceeds the threshold limit of Rs.40 lakh or Rs.20 lakh or Rs.10 lakh as the case may be, must register as a normal taxable person...
Who should obtain the GST registration?
- Individuals registered under the Pre-GST law (i.e., Excise, VAT, Service Tax, etc.)
- Businesses with turnover above the threshold limit
- Persons making interstate supplies
- Casual taxable person / Non-Resident taxable person
- Agents of a supplier & Input service distributor
- Those paying tax under the reverse charge mechanism
- A person who supplies via an e-commerce aggregator
Benefits of GST Registration
A. For normal registered businesses:
- Take input tax credit
- Conduct interstate business without restrictions
B. For Composition dealers:
- Limited compliance
- Lesser tax liability
GST Registration Process
GST registration can be obtained on the GST portal. One must apply for GST registration in Form REG-01...
GST Registration Fees
GST Registration is free on the GST portal. However, you can save a huge time and effort by purchasing GST registration services from experts.
Documents Required for GST Registration
- PAN of the Applicant
- Aadhaar card
- Proof of business registration or Incorporation certificate
- Identity and Address proof of Promoters/Directors
- Address proof of the place of business
- Bank Account statement/Cancelled cheque
- Digital Signature
- Letter of Authorisation/Board Resolution for Authorised Signatory
Penalty for Not Obtaining 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...
Frequently Asked Questions
- Is GST registration mandatory?
Yes, GST registration is mandatory for businesses whose turnover exceeds the threshold limit set by the government.
- Can I get multiple GST registrations within a state?
Yes, a person can obtain multiple GST registrations for different business verticals within the same state.
- What turnover should be considered for the GST registration threshold limit?
The turnover limit for GST registration depends on the type of business and state in which it is registered. Generally, it is Rs.40 lakh for goods and Rs.20 lakh for services.
- What happens after obtaining the GST registration?
Once registered, you will receive a GSTIN (GST Identification Number) and be required to file GST returns as per the applicable rules.