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INDEX

  • What is GST ?

  • Who needs to Register for GST in India

  • Who Doesn’t needs to Register for GST in India

  • How to register for GST in india

  • Post Registration Requirements

GST Registration in India:
Who Needs to Register & How to Do It ?

What is GST?

The Goods and Services Tax (GST) is an indirect tax levied on the supply of goods and services in India. GST registration is required for businesses whose turnover exceeds a certain threshold or for businesses involved in specific types of supply. Here’s a detailed overview of who needs to register for GST and  the steps to do GST Registration.

Who Needs to Register for GST in India?

GST registration is required for the following categories of individuals or entities:

  1. Businesses Exceeding the Threshold Limit
  • Goods:
    • Aggregate turnover exceeds ₹40 lakhs in a financial year (₹20 lakhs for Special Category States like Jammu & Kashmir, Himachal Pradesh, Uttarakhand, etc.).
  • Services:
    • Aggregate turnover exceeds ₹20 lakhs (₹10 lakhs for Special Category States).

Note: The aggregate turnover is the total turnover (taxable + non-taxable supplies) of a business in a financial year.

  1. Interstate Supply of Goods/Services
  • Any business involved in the interstate supply of goods and/or services must be registered for GST, irrespective of the turnover limit. Interstate supply means the supply of goods or services from one state to another.
  1. E-commerce Operators
  • Businesses engaged in e-commerce (like Amazon, Flipkart, etc.) must register for GST, even if their turnover is below the threshold limit.
  1. Casual Taxable Person
  • A casual taxable person (someone who occasionally undertakes transactions involving taxable goods or services) must also register under GST, regardless of turnover.
  1. Non-Resident Taxable Person
  • Non-resident businesses that supply goods or services in India are required to register under GST.
  1. Voluntary Registration
  • Any business or individual can opt for voluntary GST registration if their turnover is below the prescribed limit. While it’s not mandatory, it allows businesses to claim input tax credits and helps build credibility.
  1. Companies and Partnerships
  • If a business is structured as a company or a partnership firm, it must register if it meets the applicable turnover threshold or is engaged in interstate trade.
  1. Providers of Taxable Services

    Any service provider whose taxable supply exceeds the limit is required to register. This includes professionals (like doctors, chartered accountants, lawyers, etc.) offering taxable services.

Who Doesn’t Need to Register for GST?

Some businesses are exempted from registering under GST:

Small Businesses: Small businesses with a turnover below the GST threshold limit (₹40 lakhs for goods and ₹20 lakhs for services) do not need to register.

Agriculturists: Farmers who only supply agricultural products and not taxable goods or services are exempt.

Government and Local Authorities: Government bodies, local authorities, and non-profit organizations may not need to register unless they provide taxable services.

How to Register for GST in India?

GST registration in India can be done online through the GST portal (https://www.gst.gov.in). Here’s a step-by-step guide:

Step 1: Visit the GST Portal

Go to the official GST portal: https://www.gst.gov.in/.

Step 2: Click on “Services”

Under the “Services” tab, click on “Registration” and then select “New Registration”.

Step 3: Fill Out Part A of the GST Registration Form

  • TRN (Temporary Reference Number): This will be generated once you complete the initial form.
  • Enter details like:
    • Legal Name of Business
    • PAN Number of the business (mandatory)
    • Email Address and Mobile Number
    • State and District where your business is located

Once you fill in the details, an OTP (One-Time Password) will be sent to your email and mobile number for verification.

Step 4: Complete Part B of the GST Registration Form

  • After receiving the OTP and validating your details, you will get a Temporary Reference Number (TRN).
  • Log in again with the TRN.
  • In Part B of the form, provide details such as:
    • Business Constitution (proprietorship, partnership, company, etc.)
    • Nature of Business (whether you’re a trader, manufacturer, service provider, etc.)
    • Bank Account Details (account number, IFSC code, etc.)
    • Business Address Proof (lease/rent agreement, electricity bill, etc.)

Step 5: Upload Documents

The following documents must be uploaded for verification:

  • PAN Card (for individuals, companies, LLPs, etc.)
  • Proof of Business Address (rent agreement, utility bill, etc.)
  • Bank Account Statement or Passbook
  • Aadhaar Card of the authorized signatory (for individual applicants)
  • Photographs of the business owner or authorized signatory

Step 6: Submit the Application

After uploading the necessary documents, review the application, and click “Submit”. You will receive an ARN (Application Reference Number) for tracking the application.

Step 7: GST Registration Certificate

After successful verification of the documents, you will receive your GST Registration Certificate. This will be issued within 3-7 working days if all details are correct.

Post-Registration Requirements

Once your GST registration is approved: GSTIN (GST Identification Number): This is a unique 15-digit number that will be issued to your business. You’ll need to mention this on all invoices, returns, and tax filings.

1.GST Returns: After registration, you’ll be required to file monthly/quarterly returns and pay taxes regularly.

Common GST returns include GSTR-1, GSTR-2, GSTR-3B, etc.( for more Detailed Info. on GST return Filing )

2. Compliance: Ensure that your business stays compliant with GST laws, including proper invoicing, tax collection, and timely return filing.

Conclusion

GST registration is essential for businesses in India based on certain criteria, such as turnover, type of business, or location. The process of registration is entirely online, and businesses can complete the process by submitting required documents on the GST portal. After registering, businesses must comply with GST filing requirements and stay up-to-date with any changes in the law.

If you’re unsure whether you need to register or if you need help with the process, it’s advisable to consult with a tax professional or GST consultant.

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