GST (Goods and Services Tax) Registration is a legal requirement for businesses in India that meet certain criteria. It involves obtaining a unique GST Identification Number (GSTIN) from the tax authorities, enabling businesses to collect tax on behalf of the government and claim Input Tax Credit (ITC) on their purchases.

Steps to Register for GST

1. Visit the GST Portal: Navigate to the official GST portal at https://www.gst.gov.in.
2. Select 'New Registration': Click on the 'Services' tab, then choose 'Registration' and select 'New Registration'.
3. Fill in the Application Form: Enter details such as your legal name, PAN, email, and mobile number.
4. Verify OTPs: You will receive OTPs on your email and mobile; verify them to proceed.
5. Submit Documents: Upload the necessary documents as per your business type.
6. Receive ARN: After submission, you will receive an Application Reference Number (ARN) for tracking.
7. GSTIN Issuance: Upon successful verification, your GSTIN will be issued.

Eligibility Criteria for GST Registration

You must register for GST if:

• Turnover Threshold:

o ₹40 lakhs for goods (₹20 lakhs in special category states).
o ₹20 lakhs for services (₹10 lakhs in special category states).

• Interstate Supply: Engaging in the supply of goods or services across state borders.
• E-commerce Operators: Operating as an e-commerce platform.
• Reverse Charge Mechanism: Liable to pay tax under reverse charge.
• Casual Taxable Person: Occasionally supplying goods or services in India.
• Non-Resident Taxable Person: Non-resident individuals or entities making taxable supplies in India.

🧾 Documents Required for GST Registration

The documents vary based on the type of business entity. Here's a general checklist:

• PAN Card: Mandatory for all applicants.
• Aadhaar Card: For identity verification.
• Business Address Proof: Utility bills, lease agreements, or property documents.
• Photographs: Passport-sized photos of the proprietor/partners/directors.
• Constitution of Business:
o Sole Proprietorship: Business registration certificate.
o Partnership: Partnership deed.
o Company/LLP: Certificate of Incorporation, Memorandum of Association (MOA), and Articles of Association (AOA).
• Authorization Letter: If someone else is applying on your behalf.

⚠️ Penalties for Non-Registration

Failure to register for GST when required can lead to:

• Monetary Penalties: A penalty of ₹10,000 or 10% of the tax due, whichever is higher.
• Interest Charges: Interest on the unpaid tax amount.
• Legal Consequences: Potential legal actions for non-compliance.

Steps to Register for GST

1. Visit the GST Portal: Navigate to the official GST portal at https://www.gst.gov.in.
2. Select 'New Registration': Click on the 'Services' tab, then choose 'Registration' and select 'New Registration'.
3. Fill in the Application Form: Enter details such as your legal name, PAN, email, and mobile number.
4. Verify OTPs: You will receive OTPs on your email and mobile; verify them to proceed.
5. Submit Documents: Upload the necessary documents as per your business type.
6. Receive ARN: After submission, you will receive an Application Reference Number (ARN) for tracking.
7. GSTIN Issuance: Upon successful verification, your GSTIN will be issued.

Types of GST Registration

1. Normal Taxpayer: For regular businesses with turnover exceeding the threshold.
2. Composition Scheme: For small businesses with turnover up to ₹1.5 crore (₹75 lakhs for special category states), allowing them to pay tax at a fixed rate on turnover.
3. Casual Taxable Person: For businesses making occasional taxable supplies in India.
4. Non-Resident Taxable Person: For non-resident individuals or entities making taxable supplies in India.
5. E-commerce Operator: For entities operating e-commerce platforms.

Mandatory GST Registration – Irrespective of Threshold

1. Interstate Taxable Suppliers

• Individuals or businesses supplying goods across state borders.
• Services: ₹20 lakh/₹10 lakh threshold still applies (as per state category).
• Also includes handicraft and handmade goods suppliers making interstate sales.

2. Casual Taxable Persons

• Those who occasionally supply goods/services in a territory where they do not have a fixed place of business.
• Common in exhibitions, fairs, seasonal trade.

3. Persons Liable to Pay Tax under Reverse Charge

• Businesses or individuals receiving supplies for which GST is paid by the recipient, not the supplier.
• Includes certain services like goods transport agency (GTA), legal services, etc.

4. Non-Resident Taxable Persons

• Individuals or entities located outside India but supplying goods or services within India.
• Must register regardless of turnover.

5. E-Commerce Operators and Suppliers

• Includes:

o Operators: Platforms like Amazon, Flipkart, Swiggy.
o Sellers: Anyone supplying goods/services through such platforms.

• GST registration is mandatory.

6. Persons Required to Deduct Tax (TDS) – Section 51

• Usually government departments, public sector undertakings (PSUs), or certain notified persons.
• Must deduct and deposit GST from payments to suppliers.

7. Input Service Distributors (ISD)

• Businesses distributing input tax credit (ITC) to multiple branches or units.

8. Agents Supplying on Behalf of Others

• Any person making taxable supplies on behalf of another person.
• Includes commission agents, brokers, etc.

9. Persons Liable under Section 9(5)

• In certain services like:
o Passenger transport
o Accommodation
o Housekeeping
• The e-commerce operator is liable to collect and pay GST instead of the actual supplier.

10. Any Other Category Notified by the Government

• The government may notify any new category of persons/businesses who are required to register.

Frequently Asked Questions (FAQs) on GST Registration