GST Registration in India: complete guide to thresholds, documents & process

Goods and Services Tax (GST) registration gives your business a 15-digit GSTIN and the legal right to collect GST and claim input tax credit. Crossing the turnover threshold — or falling into a mandatory category — makes registration compulsory.

This guide covers who must register, the thresholds, documents and the exact online process on the GST portal.

What is GST Registration in India?

GST is a single indirect tax on the supply of goods and services that replaced multiple earlier taxes. Registration is done online and results in a GSTIN, where the first two digits are the state code and the next ten are the business PAN.

Registered businesses charge CGST + SGST on intra-state sales and IGST on inter-state sales, file periodic returns, and can claim credit for GST paid on purchases.

Who must register

• Businesses above the turnover threshold
• Anyone making inter-state taxable supplies of goods
• E-commerce operators and sellers
• Persons liable under reverse charge
• Casual and non-resident taxable persons
• Input service distributors and TDS/TCS deductors under GST

Documents required

• PAN of business and owners
• Aadhaar of authorised signatory
• Proof of principal place of business
• Bank account proof
• Photographs and constitution documents
• DSC for companies/LLPs

Step-by-step process

1. Part A of REG-01. Enter PAN, mobile and email to generate a TRN.
2. Part B. Fill business, promoter and place-of-business details.
3. Upload & authenticate. Attach documents and complete Aadhaar authentication.
4. ARN & GSTIN. Track the ARN; receive the GSTIN and REG-06 certificate on approval.

Penalties for non-compliance

• Not registering when liable: penalty of 10% of tax due (min ₹10,000)
• Deliberate evasion: penalty up to 100% of tax due

Frequently asked questions