GST Registration is the gateway to legally conducting business under India's unified Goods and Services Tax regime. Whether you're a trader in Banda, a service provider in Delhi NCR, a manufacturer in Western UP, or a startup anywhere in India — getting GST registered at the right time protects you from penalties, unlocks Input Tax Credit, and makes your business credible to buyers. This guide covers everything about GST registration — applicability, documents, types, process, and deadlines.
💡 Need GST registration? Our CA team registers businesses for GST across India — correctly, quickly, and with proper category selection. Send an Enquiry →
1. Who Must Register for GST?
- Turnover threshold: ₹40 lakh for goods (₹20 lakh for services; ₹10 lakh for special category states like Manipur, Mizoram, Nagaland, Tripura)
- Inter-state supply: Any business making inter-state taxable supplies — regardless of turnover
- E-commerce operators and sellers: All sellers on Amazon, Flipkart, Meesho, Myntra — regardless of turnover
- Casual taxable persons: Those making occasional taxable supplies in India
- Reverse Charge Mechanism (RCM) recipients: Those receiving supplies on which they must pay GST under RCM
- Non-resident taxable persons supplying goods/services in India
- Import of services: Any person importing taxable services
Even below the threshold, voluntary GST registration is advisable for B2B businesses — as unregistered suppliers cannot charge GST, blocking their buyers' ITC and often costing them contracts.
Not sure if your business needs GST registration? Get a free eligibility check from our CA team.
Check My Eligibility →2. Types of GST Registration
| Type | For Whom | Key Feature |
|---|---|---|
| Regular Registration | Most businesses above threshold | Collect GST, claim ITC, file monthly/quarterly returns |
| Composition Scheme | Small businesses ≤ ₹1.5 crore turnover | Pay tax at flat rate (1–5%), no ITC, quarterly returns |
| QRMP Scheme | Turnover ≤ ₹5 crore | Quarterly returns with monthly tax payment |
| Casual Taxable Person | Occasional taxable supplies | Temporary registration — advance tax deposit required |
| Non-Resident Taxable Person | Foreign suppliers in India | Advance deposit, temporary registration |
| TDS/TCS Deductor | Government entities, e-commerce operators | Separate registration for TDS/TCS deduction |
3. Documents Required for GST Registration
- PAN of the business / applicant
- Aadhaar of proprietor / partners / directors (Aadhaar-linked mobile required for OTP)
- Proof of business registration (Partnership Deed / MOA / LLP Agreement / Udyam certificate)
- Address proof of principal place of business: electricity bill, rent agreement + NOC from landlord, or ownership document
- Bank account details: cancelled cheque or bank statement
- Photograph of proprietor / authorised signatory
- For companies/LLPs: Certificate of Incorporation
Don't have all documents? Our CA team guides you through document preparation and correct category selection for your business type.
Get Document Help →4. GST Registration Process
📝 End-to-end handled by our CA team. Our team manages the complete filing, submission, and follow-up process on your behalf — so you can focus on your business. Get in touch with us for a free initial consultation.
Timeline: 3–7 working days for Aadhaar-authenticated applications. Up to 30 days if physical verification required.
5. Penalty for Non-Registration
Operating without GST registration when mandatory attracts a penalty of 10% of tax due (minimum ₹10,000) and in cases of deliberate tax evasion, 100% of tax amount. All invoices issued without GSTIN are invalid for ITC purposes — your buyers lose ITC on purchases from you.
⚠️ GST registration is required before making the first taxable supply — not when you cross the threshold. Retrospective registration demands can include penalties on all past taxable supplies. Register early, stay compliant.
Get Your GST Registration Done Right — Any Business, Anywhere in India
Regular registration, Composition, QRMP, e-commerce sellers, new companies, LLPs, proprietorships — our CA team handles it all. Serving businesses in Banda, Ghaziabad, Delhi NCR, and pan-India.
Register for GST on WhatsApp →Disclaimer: This article is for general informational purposes only and represents our professional views as Chartered Accountants. It does not constitute legal or tax advice. Laws are subject to change. Please consult our team for situation-specific guidance.