Goods & Services Tax (GST) Registration in India: Complete Guide
Goods and Services Tax (GST), in force since 1 July 2017, is the unified indirect tax that replaced India’s earlier patchwork of central and state levies (VAT, service tax, excise, and others). For most businesses, GST registration isn’t optional — it’s a legal requirement once turnover or activity crosses defined thresholds, and operating without registration when required carries real financial and legal risk. Leegal helps businesses determine whether registration applies to them, and manages the registration process end-to-end.
Who Must Register for GST
Registration is mandatory once your aggregate annual turnover crosses the applicable threshold:
- ₹40 lakh for suppliers of goods (in most states).
- ₹20 lakh for suppliers of services (in most states).
- ₹20 lakh (goods) / ₹10 lakh (services) in special-category states, including the North-Eastern states and certain hill states, which operate under lower thresholds.
Beyond the turnover thresholds, registration is compulsory regardless of turnover for several categories of business, including:
- Businesses making inter-state taxable supplies.
- E-commerce operators and sellers supplying through e-commerce platforms.
- Agents supplying goods or services on behalf of another taxable person.
- Businesses required to pay tax under reverse charge.
- Casual taxable persons and non-resident taxable persons undertaking taxable supply in India.
Documents Required for GST Registration
- For companies/LLPs: PAN of the business entity, certificate of incorporation, proof of business constitution (partnership deed, LLP agreement, etc.), identity and address proof of authorised signatories, business address proof, bank account details, and a Digital Signature Certificate for authentication.
- For individuals/proprietorships: Personal PAN, Aadhaar, bank account details, and business address proof.
The Registration Process
- Apply online via Form REG-01 on the GST portal — registration itself carries no government fee.
- Aadhaar and biometric authentication: Per GSTN’s advisory framework, applicants must complete Aadhaar authentication, with biometric verification required in many cases — timely completion of this step is critical to avoid delays in ARN (Application Reference Number) generation.
- Document verification: The GST officer reviews submitted documents and may raise queries requiring a response within the prescribed window.
- GSTIN issuance: On approval, a unique 15-digit GST Identification Number (GSTIN) is issued — typically within about a week of a complete, verified application.
- Bank account confirmation: Under recent GSTN advisories, registered entities must furnish valid bank account details within 30 days of registration (or before filing their first GSTR-1/IFF return) to avoid suspension of the registration.
What Happens After Registration
Once registered, a business must file periodic GST returns (frequency depends on the scheme and turnover slab — monthly, quarterly, or under the Composition Scheme for eligible small businesses), issue GST-compliant invoices, and maintain records supporting input tax credit claims. Non-compliance — late filing, non-filing, or operating without registration when required — attracts penalties and interest, and can affect a business’s ability to claim input tax credit or work with larger compliant counterparties.
Why Work With Leegal
Leegal assists businesses in determining correct GST applicability (including edge cases around inter-state supply, e-commerce, and reverse charge), preparing and filing accurate registration applications, and navigating Aadhaar/biometric authentication requirements — reducing the risk of delays, rejections, or post-registration compliance gaps.