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Process of GST Registration
A simple step-by-step process to get your GST registration completed.
Check GST Eligibility
Determine whether your business is required to register under GST based on its turnover, business activity and applicable GST provisions.
Document Preparation
Gather and verify the required business, identity, address and bank-related documents for the GST application.
GST Application Filing
Prepare and submit the GST registration application with the required details through the GST portal.
Application Verification
Review the submitted information and respond to any clarification or additional document requirements, if applicable.
GSTIN Approval
Once the application is successfully processed and approved, the GST Identification Number (GSTIN) is issued.
GST Registration Complete
Receive the GST registration details and use the GSTIN for applicable invoicing, tax and compliance requirements.
GSTIN Registration & Filing Service in India
GSTIN Registration & Filing Service helps businesses and eligible taxpayers complete the GST registration process and organise applicable GST filing requirements through a structured service process. GST registration is an important tax registration for businesses that become liable to register under the Goods and Services Tax law or choose registration where permitted. It provides a GSTIN and enables a registered taxpayer to carry out applicable GST-related activities such as issuing tax invoices, collecting GST and claiming eligible input tax credit, subject to the applicable provisions.
GST registration and filing requirements are not identical for every business. The applicability depends on factors such as turnover, nature of supplies, business location, type of taxpayer and certain specific circumstances prescribed under the GST law.
Our GSTIN Registration & Filing Service covers GST applicability assessment, documentation, application preparation, GST portal filing, verification, clarification assistance, GSTIN and registration certificate assistance, along with basic guidance regarding applicable post-registration filing and compliance requirements.
What Is a GSTIN Registration & Filing Service?
GSTIN Registration & Filing Service involves assistance with obtaining registration under the Goods and Services Tax framework and understanding the applicable filing responsibilities after registration.
Once registered, the taxpayer is allotted a unique Goods and Services Tax Identification Number, commonly known as GSTIN. GST registration creates tax compliance responsibilities for the registered taxpayer. Depending on the nature of the business, these may include filing GST returns, maintaining books and records, issuing compliant invoices, paying applicable GST and responding to notices or clarification requests.
Who Needs GST Registration?
A person may become liable for GST registration when the applicable conditions under the CGST Act and related rules are satisfied. Turnover is one important factor, but it is not the only factor that determines registration liability.
Certain businesses and persons may be required to register even when their turnover does not cross the generally applicable threshold because of specific provisions relating to their activities or circumstances.
GST Registration Turnover Threshold
The applicable GST registration threshold depends on the nature of supplies and the State or Union Territory in which the business operates. The following table provides a general overview of the commonly applicable threshold framework.
| Supplier | General Threshold | Certain Specified States |
|---|---|---|
| Exclusive supplier of goods | ₹40 lakh | ₹20 lakh |
| Supplier of services / mixed supplies | ₹20 lakh | ₹10 lakh |
Subject to applicable conditions, notifications and exceptions.
The threshold provisions can depend on the nature of supplies, State or Union Territory, business circumstances and other conditions prescribed under the GST law. Therefore, the above figures should not be interpreted as a blanket rule that GST registration is mandatory immediately after crossing a particular turnover figure in every case.
Important Factors for GST Applicability
| Factor | Why It Matters |
|---|---|
| Aggregate Turnover | Turnover is relevant for determining whether the applicable registration threshold has been crossed. |
| Nature of Supply | The treatment and applicable threshold can differ depending on whether the person supplies goods, services or both. |
| Place of Business | The applicable threshold can differ for certain specified States. |
| Type of Business Activity | Certain activities can result in compulsory registration under the applicable provisions. |
| Inter-State Supplies | Specific provisions and exceptions may apply depending on the nature of the supply and taxpayer. |
| Special Categories | Certain persons may fall under compulsory registration provisions irrespective of normal turnover considerations. |
Section 24 of the CGST Act: Compulsory Registration
Section 24 of the Central Goods and Services Tax Act, 2017 deals with compulsory registration in certain cases. It identifies categories of persons who may be required to obtain GST registration even when the normal turnover threshold under Section 22 may not independently make registration applicable.
The applicability of Section 24 depends on the specific nature of the taxpayer and the activity being carried out. Therefore, a business should not determine GST registration liability solely by comparing its turnover with the general threshold.
Examples of categories covered by compulsory registration provisions can include certain persons making inter-State taxable supplies, persons liable to pay tax under reverse charge in specified circumstances, e-commerce-related categories and other persons or categories prescribed under the applicable provisions.
There are also statutory exceptions, notifications and amendments that may affect the applicability of compulsory registration in particular circumstances.
Accordingly, Section 24 should be read together with the relevant provisions, notifications and applicable exceptions before determining whether registration is compulsory.
Section 23 of the CGST Act
Section 23 deals with persons who are not liable to registration. It covers specified categories of persons who may be exempt from registration under the conditions prescribed by the law.
This means that GST registration should be assessed by considering both the provisions that create registration liability and the provisions that provide exemptions or exclusions.
Voluntary GST Registration
A person who is not otherwise liable to register may be able to obtain voluntary GST registration where permitted under the applicable provisions.
Voluntary registration can create the rights and responsibilities associated with being a registered taxpayer. Once registered, the taxpayer may have to comply with applicable GST return filing, tax payment, invoicing and record-keeping requirements.
Therefore, voluntary registration should be considered after understanding both its potential business benefits and the ongoing compliance responsibilities.
Benefits of GSTIN Registration
GST registration can provide several practical advantages to businesses that are required or eligible to register.
- Obtaining a GSTIN for business identification
- Issuing applicable GST tax invoices
- Charging GST where legally applicable
- Claiming eligible input tax credit subject to applicable conditions
- Participating in transactions where GST registration is required by customers or business partners
- Maintaining a formal GST compliance structure
- Accessing applicable GST-related business processes and documentation
The availability and use of these benefits depend on the taxpayer's circumstances and compliance with the applicable GST provisions.
Documents Required for GSTIN Registration
The documents required for GST registration depend on the type of taxpayer, business structure and circumstances. Commonly required documents and information may include the following.
| Document / Information | General Purpose |
|---|---|
| PAN Card | Used for taxpayer identification and GST application. |
| Identity and Address Proof | Used for verification of promoters, proprietors, partners or authorised persons. |
| Photograph | May be required for relevant individuals associated with the business. |
| Business Address Proof | Establishes the principal place of business. |
| Rent / Lease Agreement | May be required where the premises are rented or leased. |
| Electricity or Utility Bill | May be used as supporting proof of the business premises. |
| Ownership Document | May be required where the premises are owned by the applicant or business. |
| Authorisation Letter | May be required where an authorised representative is handling the application. |
| Constitution Documents | Applicable documents such as partnership deed, incorporation documents or other entity records may be required. |
| Bank Account Details | May be furnished as required under the applicable GST registration procedure. |
GSTIN Registration Process
Step 1: GST Applicability Assessment
The first step is to determine whether GST registration is required based on turnover, business activity, location, nature of supplies and applicable compulsory registration provisions.
Step 2: Document Collection
The required documents and business information are collected according to the taxpayer's constitution and registration requirements.
Step 3: Document Verification
The information is reviewed to identify inconsistencies, missing documents or potential issues before submitting the application.
Step 4: GST REG-01 Preparation
The GST registration application is prepared using Form GST REG-01 with the required business, promoter, authorised signatory and address details.
Step 5: GST Portal Filing
The application is submitted through the applicable GST portal process along with the required information and supporting documents.
Step 6: Aadhaar Authentication / Verification
Where applicable, Aadhaar authentication or other prescribed verification requirements may form part of the registration process.
Step 7: Application Review
The application may be reviewed by the tax officer. If clarification or additional information is required, the applicant may receive a clarification request.
Step 8: REG-03 Clarification
Where a clarification is issued in Form GST REG-03, the applicant may need to provide the required response and supporting information within the applicable timeframe.
Step 9: Registration Approval
Once the application is successfully processed and the applicable requirements are satisfied, the GST registration is granted and the GSTIN and registration certificate can be accessed through the prescribed process.
GST Registration Forms
| Form | Purpose |
|---|---|
| GST REG-01 | Application for registration under GST. |
| GST REG-02 | Acknowledgement of the application. |
| GST REG-03 | Notice seeking clarification, additional information or documents in specified circumstances. |
| GST REG-04 | Application or response relating to clarification or additional information, as applicable. |
| GST REG-05 | Order of rejection of application for registration. |
| GST REG-06 | Certificate of registration issued under the applicable registration process. |
GST REG-05: Order of Rejection
GST REG-05 is the order of rejection of an application for registration.
Where an application is rejected, the applicant should review the reasons provided in the order and determine whether further action, clarification, correction or another application may be appropriate under the applicable GST procedure.
A rejection should not be assumed to mean that registration can never be obtained. The appropriate next step depends on the reason for rejection and the circumstances of the application.
How Long Does GSTIN Registration Take?
GST registration is generally processed within the timelines prescribed under the GST Rules, subject to verification, Aadhaar authentication requirements and whether clarification or additional documents are requested by the tax officer.
Therefore, actual approval time can vary from application to application.
GST Registration Certificate
Once GST registration is successfully granted, the registered taxpayer can access the GST registration certificate through the applicable GST portal process.
The certificate contains important registration details, including the GSTIN and other taxpayer information.
The registered taxpayer should keep the certificate and registration details safely for accounting, invoicing, banking and compliance purposes.
GSTIN and Its Importance
GSTIN is the unique Goods and Services Tax Identification Number allotted to a registered taxpayer.
It is used in GST invoices, returns, tax-related correspondence and other applicable GST transactions.
| GSTIN Usage | Purpose |
|---|---|
| Tax Invoices | Used where GST invoices are required to contain the supplier's GSTIN. |
| GST Returns | Used to identify the registered taxpayer during return filing. |
| Tax Payments | Associated with applicable GST payment records. |
| GST Correspondence | Used in communication and records relating to GST registration and compliance. |
Is Bank Account Mandatory for GST Registration?
A bank account is not necessarily required to be provided at the initial stage of every GST registration application. Under the applicable GST registration process, bank account details can be furnished through the prescribed process after registration where required.
The exact requirement and timing for providing bank account details should be checked according to the current GST portal procedure and applicable rules.
Businesses should ensure that the bank details provided are accurate and correspond appropriately with the registered taxpayer and business records.
GST Filing & Compliance After Registration
GST registration is not the end of the compliance process. Once registered, the taxpayer may have continuing GST filing and compliance obligations depending on the nature of the business, turnover, registration type and applicable provisions.
| Compliance Area | General Requirement |
|---|---|
| GSTR-1 | Applicable taxpayers may need to report outward supplies through the prescribed return. |
| GSTR-3B | Applicable taxpayers may need to report summary GST liability and discharge tax obligations. |
| GSTR-9 | Annual return requirement may apply to eligible taxpayers subject to applicable rules and exemptions. |
| GSTR-9C | Reconciliation statement requirements may apply where the applicable conditions are satisfied. |
| E-Invoicing | Applicable taxpayers may be required to comply with e-invoicing requirements based on prescribed criteria. |
| E-Way Bill | E-way bill compliance may apply to the movement of goods in applicable circumstances. |
| ITC Reconciliation | Eligible input tax credit should be reviewed and reconciled with applicable records and GST data. |
| GST Payment | Applicable GST liability should be calculated and paid within the prescribed timelines. |
| Books and Records | Required books, invoices and supporting records should be maintained as prescribed. |
| GST Notices / Clarifications | Notices and clarification requests should be reviewed and responded to within the applicable timelines. |
| Amendment / Cancellation | Registration details should be amended when required, and cancellation should be considered where the applicable conditions arise. |
For ongoing compliance requirements, businesses may also need to consider applicable GST return filing, GST annual return filing, GST notice handling and GST consultation services depending on their circumstances.
What's Included in Our GSTIN Registration & Filing Service?
- GST applicability assessment
- Document checklist
- Document verification
- GST REG-01 preparation
- GST portal filing
- Application tracking
- REG-03 clarification assistance, if required
- GSTIN and certificate assistance
- Basic post-registration guidance
Why Choose FilingSuvidha for GSTIN Registration & Filing?
GSTIN registration and applicable GST filing requirements involve more than simply submitting an online application or return. Accurate information, appropriate documentation and timely responses can help keep the registration and compliance process organised.
- GST applicability assessment
- Document verification before filing
- GST portal application filing
- Application status tracking
- Clarification / REG-03 response assistance
- GST certificate download assistance
- Post-registration guidance
- Transparent professional fees
- Dedicated support
Common Reasons for GST Registration Clarification
A GST registration application may require clarification where the information submitted does not sufficiently establish the applicant's business, identity, address or other required details.
- Mismatch in PAN or business information
- Incomplete address documentation
- Unclear ownership or constitution details
- Incorrect or inconsistent business information
- Incomplete supporting documents
- Issues relating to the principal place of business
- Additional verification requirements
- Other clarification requested by the tax officer
GSTIN Registration for Different Business Structures
| Business Structure | Common GST Registration Considerations |
|---|---|
| Proprietorship | Registration is associated with the proprietor and applicable business details. |
| Partnership Firm | Partnership deed and partner-related information may be relevant to the application. |
| LLP | LLP incorporation and authorised partner information may be required. |
| Private Limited Company | Company incorporation documents and authorised signatory information may be required. |
| Other Entities | Documents depend on the constitution and applicable GST requirements. |
Amendment of GST Registration
Business information may change after GST registration. Changes such as business address, contact details, authorised signatory or other registration particulars may require amendment through the applicable GST procedure.
Taxpayers should review their GST registration details periodically and update information where required instead of continuing with outdated registration records.
GST Registration Cancellation
GST registration may be cancelled in circumstances permitted under the GST law. Cancellation can arise due to business closure, transfer of business, change in constitution or other circumstances prescribed under the applicable provisions.
Cancellation does not necessarily eliminate all previous GST obligations. The taxpayer may still need to complete applicable returns, payments, records or other compliance requirements relating to the period during which the registration was active.
Important GST Legal Provisions
The GST registration framework is governed by the CGST Act, applicable State or Union Territory GST legislation, GST Rules, notifications, circulars and other applicable provisions.
| Provision | Subject |
|---|---|
| Section 22, CGST Act | Persons liable for registration. |
| Section 23, CGST Act | Persons not liable for registration. |
| Section 24, CGST Act | Compulsory registration in certain cases. |
| Section 25, CGST Act | Procedure for registration. |
| Rule 8, CGST Rules | Application for registration. |
| Rule 9, CGST Rules | Verification of application and approval. |
| Rule 10, CGST Rules | Grant of registration. |
| Form GST REG-01 | Application for registration. |
Section 25 provides the basic requirement for a person who becomes liable for registration to apply within the prescribed period, subject to the applicable provisions and rules.
GST registration provisions should be read together with the relevant rules, notifications, circulars and amendments applicable to the particular taxpayer.
GSTIN Registration & Filing Checklist
| Requirement | Check |
|---|---|
| GST applicability assessed | ✓ |
| Turnover reviewed | ✓ |
| Section 24 applicability checked | ✓ |
| PAN available | ✓ |
| Identity documents prepared | ✓ |
| Business address proof prepared | ✓ |
| Constitution documents prepared | ✓ |
| GST REG-01 prepared | ✓ |
| GST application submitted | ✓ |
| Aadhaar authentication completed where applicable | ✓ |
| REG-03 clarification addressed if required | ✓ |
| GSTIN received | ✓ |
| GST certificate accessed | ✓ |
| Applicable GST filing requirements identified | ✓ |
| Post-registration compliance identified | ✓ |
Frequently Asked Questions About GSTIN Registration & Filing
What is GSTIN Registration?
GSTIN registration is the process through which a person or business obtains registration under the Goods and Services Tax framework and receives a GSTIN.
Is GST registration mandatory for every business?
No. GST registration depends on the applicable provisions, turnover, nature of supplies, business location and specific circumstances. Certain persons may also be required to register under compulsory registration provisions.
What is the GST registration turnover limit?
The applicable threshold depends on the nature of supplies and the State or Union Territory. Subject to applicable conditions, notifications and exceptions, the commonly applicable thresholds are ₹40 lakh for exclusive suppliers of goods and ₹20 lakh for suppliers of services or mixed supplies, with lower thresholds applicable in certain specified States.
Is GST registration mandatory above ₹40 lakh?
The ₹40 lakh threshold should not be treated as a blanket rule. Applicability depends on the nature of supplies, location, exceptions, notifications and other provisions of the GST law. Section 22, Section 23 and Section 24 should be considered together with applicable rules and notifications.
What is Section 24 of the CGST Act?
Section 24 provides for compulsory registration in certain specified cases. It can require registration even where the normal turnover threshold may not independently result in registration liability, subject to applicable exceptions and notifications.
How long does GSTIN registration take?
GST registration is generally processed within the timelines prescribed under the GST Rules, subject to verification, Aadhaar authentication requirements and whether clarification or additional documents are requested by the tax officer. Therefore, actual approval time can vary from application to application.
Is bank account mandatory for GST registration?
A bank account is not necessarily required to be provided at the initial stage of every GST registration application. Bank account details can be furnished through the prescribed process after registration where required. The exact requirement should be checked according to the current GST portal procedure and applicable rules.
What is GST REG-01?
GST REG-01 is the application form used for applying for GST registration through the applicable GST registration process.
What is GST REG-03?
GST REG-03 is used where the tax officer requires clarification, additional information or documents in relation to a GST registration application.
What is GST REG-05?
GST REG-05 is the order of rejection of an application for registration.
What happens after GST registration?
After registration, the taxpayer receives a GSTIN and becomes subject to applicable GST compliance requirements, which may include return filing, tax payment, invoicing, ITC reconciliation, record maintenance and other obligations.
What GST filings may apply after registration?
Depending on the taxpayer's circumstances and applicable provisions, GST compliance may include GSTR-1, GSTR-3B, annual return requirements, reconciliation requirements and other applicable GST filings or reporting obligations.
Can GST registration be cancelled?
Yes. GST registration can be cancelled in circumstances permitted under the applicable GST provisions and procedures.
Can GST registration details be amended?
Yes. Certain registration details can be amended through the applicable GST amendment process when business information changes.
Is GST registration required for an online business?
An online business must assess GST applicability based on its turnover, nature of supplies, business model and applicable GST provisions. Operating through an online platform does not by itself provide a universal answer to GST registration liability.
Is GST registration required for freelancers?
Freelancers should assess GST applicability based on their turnover, nature of services, location and other applicable provisions. Registration is not automatically required for every freelancer.
What is GSTIN?
GSTIN is the Goods and Services Tax Identification Number issued to a registered taxpayer. It is used for GST invoices, returns, tax records and other applicable GST-related transactions.
Why Proper GSTIN Registration & Filing Matters
GST registration is not simply an online form submission. Incorrect registration details can create problems later during return filing, invoicing, input tax credit reconciliation, notices or amendments.
Similarly, applicable GST filing responsibilities require accurate information and timely compliance. Reviewing registration details, maintaining supporting records and identifying applicable filing requirements can help establish a more organised GST compliance process.
Get Assistance With GSTIN Registration & Filing
If your business is unsure whether GST registration applies, needs help preparing documents or requires assistance with GST registration and applicable filing requirements, the requirements should be assessed according to the actual business circumstances and applicable GST provisions.
FilingSuvidha can assist with GST applicability assessment, document verification, application preparation, portal filing, application tracking, GSTIN and certificate assistance and clarification support where required.
Need Help With GSTIN Registration & Filing?
Get your GST registration and applicable filing process organised with assistance for documentation, application filing, GSTIN registration and compliance follow-up.
Get Started With GSTIN Registration & FilingImportant Disclaimer
The information provided on this page is intended for general educational and informational purposes only and should not be considered legal, tax or financial advice. GST registration thresholds, exemptions, compulsory registration provisions, forms, procedures, timelines and compliance requirements may change through amendments, notifications, circulars or other government updates.
The applicability of GST registration and filing requirements depends on the specific facts and circumstances of each taxpayer. The current provisions and applicable government requirements should be verified before making a registration, tax or compliance decision.