GST Registration Online in India

What is GST registration?

GST registration gives your business a GSTIN – a 15-character Goods and Services Tax Identification Number – so you can charge GST on your sales, claim input tax credit on your purchases and appear as a registered supplier to business customers. The GSTIN is built from your two-digit state code, your PAN, an entity number and a check digit, so a separate GSTIN is issued for every state in which you register.

Who must register for GST?

You must take GST registration once your aggregate turnover in a financial year crosses the threshold:

Lower limits apply in a few states, mainly in the North-East. Aggregate turnover counts all your taxable, exempt and export supplies made under the same PAN across India.

Registration is compulsory whatever your turnover if you:

• make inter-state supplies of goods;
• sell goods through e-commerce platforms such as Amazon or Flipkart (with limited exceptions);
• are a casual taxable person or a non-resident taxable person;
• must pay tax under reverse charge, or deduct or collect tax at source under GST;
• are an e-commerce operator or an input service distributor.

Voluntary GST registration

Businesses below the threshold can register voluntarily. It often makes sense when your customers are GST-registered businesses that want input tax credit, when a marketplace or large client insists on a GSTIN, or when you want credit on large purchases. Once registered, you must file returns even in months with no sales.

Regular scheme or composition scheme?

The GST registration process

1. Part A of Form GST REG-01 – PAN, mobile number and email are verified by OTP, and a temporary reference number (TRN) is generated.
2. Part B – business details, promoters, place of business, bank account and documents are uploaded.
3. Aadhaar authentication of the proprietor, partners or directors – without it, the application goes for physical verification.
4. Processing – the officer decides within 7 working days, or within 30 days where physical verification is needed. If clarification is required, a notice in Form REG-03 is issued and must be answered within 7 working days.
5. Certificate – once approved, your GSTIN and registration certificate (Form REG-06) can be downloaded from the GST portal.

Common reasons GST applications are rejected

• Address proof that does not match the place of business, or a rent agreement without the owner's NOC
• Unclear or incomplete documents – cropped scans, missing pages or old bills
• Aadhaar authentication not completed, which sends the application for physical verification
• Wrong business details – an incorrect constitution, nature of business or goods and services codes
• Unanswered clarification notices – a REG-03 query not answered within 7 working days

We review your documents before filing and reply to any query on your behalf.

After you get your GSTIN

• Display your GSTIN at your place of business and on your signboard, and issue GST-compliant tax invoices.
• File returns on time with our GST return filing service, and the GST annual return where it applies.
• Exporters should file a GST LUT to export without paying IGST.
• Changes to your address, partners or business details need a GST registration amendment within 15 days.
• If you close the business, apply for GST cancellation rather than leaving the registration unused.

Penalties for not registering

A business that should be registered but is not has to pay the tax due with interest, plus a penalty of 10% of the tax due or ₹10,000, whichever is higher – rising to 100% of the tax where the failure is deliberate.

Registering in another state

You need a place of business in each state where you register. If you do not have an office there, a virtual office provides the rent agreement, NOC and utility bill accepted as proof. For your own premises, a proper rent agreement or the owner's NOC works as address proof.