2. Who Needs to Register for GST in India?

GST registration applies to several categories of individuals and entities. Here’s a clear rundown:

a. Businesses Exceeding the Threshold Limit

For Goods:
If your total yearly turnover crosses ₹40 lakhs (₹20 lakhs for Special Category States such as Jammu & Kashmir, Himachal Pradesh, Uttarakhand, etc.), registration is mandatory.

For Services:
If your service turnover exceeds ₹20 lakhs (₹10 lakhs for Special Category States), you must register.

Note: Aggregate turnover includes taxable and non-taxable supplies across all your business activities during the financial year.

b. Interstate Supply of Goods or Services

If you supply goods or services from one state to another — even once — GST registration becomes compulsory, no matter your turnover.

c. E-Commerce Operators

Selling through platforms like Amazon or Flipkart? You’ll need to register for GST, even if your turnover is below the threshold.

d. Casual Taxable Person

If you occasionally carry out business in another state — say, at an exhibition or trade fair — you’re considered a casual taxable person and need to register, regardless of turnover.

e. Non-Resident Taxable Person

Foreign businesses or individuals supplying goods or services in India must obtain GST registration before starting operations here.

f. Voluntary Registration

Even if your turnover is below the limit, you can register voluntarily. It’s not mandatory, but it allows you to claim input tax credit and gives your business more credibility.

g. Companies and Partnerships

If you’re a company or partnership firm that meets the turnover threshold or trades across states, GST registration is required.

h. Providers of Taxable Services

Professionals like doctors, chartered accountants, and lawyers offering taxable services must register once their turnover crosses the applicable limit.

3. Who Doesn’t Need to Register for GST?

Not everyone needs to get a GST number. The following categories are generally exempt:

• Small Businesses: Those with turnover below ₹40 lakhs (for goods) or ₹20 lakhs (for services).

• Agriculturists: Farmers engaged only in the supply of agricultural produce.

• Government & Local Bodies: Departments, local authorities, and certain non-profit organizations — unless they’re offering taxable services.

4. How to Register for GST in India

GST registration is entirely online and can be completed through the official GST portal. Here’s how to get it done step-by-step:

Step 1: Head Over to the GST Portal

Go to www.gst.gov.in.

Step 2: Select “Services”

Click Services → Registration → New Registration to start the process.

Step 3: Fill Out Part A of the GST Form

You’ll need to enter:

• Legal name of the business (as per PAN)

• PAN number (mandatory)

• Email ID and mobile number (for OTP verification)

• State and district of business location

Once you verify with OTPs sent to your email and phone, you’ll receive a Temporary Reference Number (TRN).

Step 4: Complete Part B

Log in with your TRN and continue filling out the remaining details:

• Type of business (proprietorship, partnership, company, etc.)

• Nature of business (trading, manufacturing, services, etc.)

• Bank account details (account number, IFSC, etc.)

• Proof of business address (rent agreement, electricity bill, etc.)

Step 5: Upload Required Documents

Keep these handy:

• PAN Card

• Proof of business address

• Bank statement or passbook copy

• Aadhaar card of the authorized signatory

• Passport-size photo of the owner/signatory

Step 6: Submit the Application

After verifying everything, submit your application. You’ll get an Application Reference Number (ARN) to track its status online.

Step 7: Receive Your GST Registration Certificate

Once the authorities verify your details, you’ll receive your GST Registration Certificate within 3–7 working days — provided all documents are in order.

5. Post-Registration Requirements

After registration, you’ll receive your GSTIN (GST Identification Number) — a unique 15-digit code that must appear on every invoice, return, and tax document.

Here’s what follows:

1. Filing GST Returns

Once registered, you must file monthly or quarterly GST returns and pay taxes on time. Common returns include GSTR-1, GSTR-3B, and others.
(For a more detailed breakdown, check out our article on GST Return Filing.)

2. Maintaining Compliance

Keep your business GST-compliant by:

• Issuing proper invoices

• Collecting and remitting GST correctly

• Filing returns within due dates

Staying compliant avoids penalties and keeps your business running smoothly.