GST registration is mandatory in India if your annual turnover exceeds ₹40 lakh for goods or ₹20 lakh for services (₹10 lakh in special category states). E-commerce sellers, businesses with inter-state supply, and several other categories must register regardless of turnover. Registration is done online at gst.gov.in and typically takes 3–7 working days.
Who must register for GST?
| Category | Threshold / Condition |
|---|---|
| Goods suppliers (regular states) | Turnover above ₹40 lakh |
| Service providers (regular states) | Turnover above ₹20 lakh |
| Special category states | Turnover above ₹10 lakh |
| E-commerce sellers | Mandatory regardless of turnover |
| Inter-state suppliers | Mandatory regardless of turnover |
| Casual taxable persons | Mandatory |
| Non-resident taxable persons | Mandatory |
| Reverse Charge Mechanism recipients | Mandatory |
What documents are needed for GST registration?
- PAN card of the business / proprietor / partners / directors
- Aadhaar card of proprietor / authorised signatory
- Address proof of business premises (electricity bill, rent agreement, NOC)
- Bank account details (cancelled cheque or bank statement)
- Photograph of proprietor / partners / directors
- Certificate of incorporation (for companies and LLPs)
How to apply for GST registration - step by step
- Go to gst.gov.in → Services → Registration → New Registration
- Enter PAN, email, and mobile number. Receive OTP for verification.
- Fill in Part B - business details, address, bank account, and upload documents.
- Submit using DSC (Digital Signature Certificate) or EVC (Electronic Verification Code).
- A GST officer reviews and either approves or raises queries (typically within 7 working days).
- GSTIN (15-digit GST Identification Number) is issued on approval.
Should you register voluntarily even below the threshold?
Yes, in some cases. Voluntary GST registration allows you to:
- Claim Input Tax Credit on purchases
- Invoice B2B clients who require a GSTIN from suppliers
- Appear more credible to larger corporate clients
Need help with GST registration or return filing? Talk to our GST team, or contact Ramesh Jindal & Co., Chartered Accountants at info@rjcca.in or call +91 92050 56506.