Who needs GST registration
- Businesses supplying goods with turnover above ₹40 lakh (₹20 lakh in some special category states).
- Service providers with turnover above ₹20 lakh (₹10 lakh in some special category states).
- Anyone making inter-state supplies of goods, and most sellers on e-commerce platforms, regardless of turnover.
- Businesses that want to register voluntarily, for example to claim input tax credit or sell to registered buyers.
Documents by business type
| Business type | Documents |
|---|---|
| Proprietorship | PAN and Aadhaar of the proprietor, photo, address proof of business, bank proof |
| Partnership firm | PAN of the firm, partnership deed, PAN, Aadhaar and photo of partners, authorisation letter, address proof, bank proof |
| LLP | PAN of the LLP, certificate of incorporation, LLP agreement, partners’ PAN, Aadhaar and photos, authorisation, address proof, bank proof |
| Private Limited / OPC | PAN of the company, certificate of incorporation, MoA and AoA, directors’ PAN, Aadhaar and photos, board resolution, address proof, bank proof |
Address proof for the business premises
- Owned: latest electricity bill, property tax receipt or municipal khata.
- Rented: rent agreement plus the owner's electricity bill (and NOC, if the agreement is not registered).
- Family-owned or shared: consent letter or NOC from the owner, with the owner's ID and an electricity bill.
Bank proof can be a cancelled cheque, the first page of the passbook or a bank statement showing the business name, account number and IFSC.
Step-by-step process
- Part A: PAN, mobile and email are verified by OTP, and a temporary reference number (TRN) is generated.
- Part B: business details, promoters, address, goods or services (HSN/SAC) and documents are filled in.
- Aadhaar authentication: each promoter verifies by OTP. Some applicants are asked to complete biometric verification at a GST Suvidha Kendra.
- ARN: the application is submitted and an application reference number is issued.
- Officer review: usually decided within 7 working days, and up to 30 days if physical verification is ordered. Any query (REG-03) must be answered within 7 working days.
- Certificate: once approved, the registration certificate (REG-06) and GSTIN are issued.
Common reasons for rejection
- Name or address not matching between PAN, Aadhaar and the documents
- Unclear or old electricity bill, or a NOC without the owner's signature
- Photo or signature that does not meet the format
- No reply to the officer's query within the time allowed
After you get your GSTIN
- Add the bank account on the GST portal within 30 days, or before filing GSTR-1, whichever is earlier.
- Display the GSTIN and registration certificate at your place of business.
- Start filing returns from the first period, even if there are no sales. Read: what a late GSTR-3B costs.
Frequently asked questions
Is there a government fee for GST registration?
No. GST registration has no government fee. You pay only the professional fee if you use a consultant.
Can I register GST at my home address?
Yes, if you run the business from home. Use the electricity bill or property document of the house, with a consent letter if it is in a family member's name.
Do I need separate GST registration for each state?
Yes. GST registration is state-wise. A business operating from more than one state needs a registration in each of those states.
Can I get GST without a current account?
The application can be filed without a bank account. You must add bank details within 30 days of registration, or before filing GSTR-1, whichever is earlier.
How long is GST registration valid?
A normal GST registration has no expiry. It stays valid until it is surrendered or cancelled.
This guide is general information based on the law as on the date above. Rules and dates change through notifications, so check your own case with us before acting.