GST Registration
Background and law
GST came into force on 1 July 2017 under the CGST Act, 2017, replacing a patchwork of central and state indirect taxes such as excise duty, service tax and VAT. Registration is the entry point to the system: it gives your business a 15-digit GSTIN, lets you collect tax legally and lets your customers claim input tax credit on your invoices.
Who needs it
- Suppliers of goods: aggregate turnover above ₹40 lakh in most states, including Uttar Pradesh (some states use ₹20 lakh).
- Suppliers of services, or of both goods and services: aggregate turnover above ₹20 lakh (₹10 lakh in four north-eastern states).
- Businesses in the compulsory categories of Section 24 (for example, certain inter-state suppliers, e-commerce operators and sellers, casual taxable persons and non-residents), whatever their turnover.
- Anyone who wants to register voluntarily under Section 25(3), for example to supply to registered businesses or sell online.
Key rules to know
- Apply within 30 days of becoming liable to register.
- Failure to register when required can attract a penalty of 10% of the tax due, subject to a minimum of ₹10,000.
- Valid bank account details must be furnished within 30 days of registration, or before filing the first GSTR-1/IFF, whichever is earlier, to avoid suspension (GSTN advisory of November 2025).
- Small businesses may consider the composition scheme: goods up to ₹1.5 crore turnover, and a 6% scheme for services up to ₹50 lakh. It limits input tax credit and inter-state supply, so choose with advice.
Documents required
- PAN of the business/proprietor and Aadhaar of the proprietor, partners or directors
- Passport-size photograph of the applicant(s)
- Proof of business address: electricity bill or property tax receipt, plus rent agreement and owner NOC if rented
- Bank account proof: cancelled cheque or bank statement first page
- Constitution proof: partnership deed, or certificate of incorporation for a company/LLP
- Authorisation letter/board resolution and digital signature where applicable
Step-by-step process
- Part A: enter PAN, mobile number and email on the GST portal and verify OTPs to receive a temporary reference number.
- Part B: fill in business details, promoters, principal and additional places of business, goods/services and bank details, and upload documents.
- Aadhaar authentication of the applicant, then submission with a digital signature or EVC to get the ARN.
- The officer reviews the file. If a query is raised, you reply within the prescribed time; otherwise approval follows.
- Registration certificate and GSTIN are issued. Display the certificate at your place of business.
Timeline
A simplified scheme in force since November 2025 offers approval within 3 working days for eligible low-risk small applicants. Standard applications are usually processed in about 7 working days after Aadhaar authentication, and up to 30 days if physical verification is triggered.
After you complete this
- File GST returns on time even for nil-turnover periods.
- Issue GST-compliant invoices and keep records for the statutory period.
- Reconcile input tax credit with your supplier filings.
- Report changes (address, partners, business activity) through an amendment application.
FAQs
Can I register below the turnover limit?
Yes, voluntary registration is allowed, but once registered you must follow all GST compliance.
Is a rented shop or home office acceptable?
Yes, with a valid address proof and the owner's NOC and rent agreement or utility bill.
Information reviewed in October 2026 against published legal references and guides. Laws, dates and thresholds change, and your case may differ, so confirm with AKS Associate before acting.
