In this post, you will find a complete GST registration procedure, including individuals required for GST registration, compulsory registration, voluntary registration, threshold limits, the GST registration process, a timeline, important points, Aadhaar authentication, GST registration documents, and practical online registration instructions.
Table of contents
- Persons Liable for GST Registration
- Persons Not Liable for GST Registration
- Compulsory GST Registration
- Notified Intra-State Service
- Procedure for GST Registration
- Aadhaar Authentication Process under GST
- Documents Required for GST Registration
- Practical Procedure for GST Registration Online
- Issue of GST Registration Certificate (RC)
Persons Liable for GST Registration
Every supplier is liable to be registered in the State or Union Territory from where he makes a taxable supply of goods or services or both over Rs.20 lakh/10 Lakhs in a financial year.
1) GST Registration Limit (Case of Supply of Goods)
The threshold limit for GST registration is applicable if the supplier exclusively supplies Goods except for notified goods.
- 10 Lacs – Manipur, Mizoram, Nagaland, Tripura
- 20 Lacs – Puducherry, Uttarakhand, Meghalaya, Arunachal Pradesh, Sikkim, Telangana
- 40 Lacs (In case of Supply of Goods)/ 20 Lacs (in case of the supply of Services/Supply of Goods and Services) – All other states including the following special category states Assam, J&K, Himachal Pradesh.
Notified Goods: Ice-Cream and other edible ice, PAN Masala, Tobacco, and manufactured Tabaco substitutes.
2) Registration Limit (Case of Supply of Goods/Supply of Services or Both)
The threshold limit for GST registration is applicable if the supplier supply of Goods, Services or Both.
- 10 Lacs – Manipur, Mizoram, Nagaland, Tripura
- 20 Lacs – In all states except the above-specified states.
- PAN wise on an India basis
- Taxable, Interstate, Exempt, Export, Nil Rated
- Supply made by an agent on behalf of the principal to be added in the aggregate turnover of agent
- Supply made by job workers on the behalf of principals not be added in the aggregate turnover of job worker
- Inter-state supplies of persons having the same PAN
- Outward Supplies under RCM
- Inward Supplies under RCM
- Central Tax, State Tax, Union Territory Tax, Integrated Tax, and Cess
Note: Please check your state GST notification before taking any decision since the limit may change from time to time.
3) Cases When 40 Lacs Limit is Not Applicable
- If required to take compulsory registration section 24
- In the case of a voluntary registration
- Supply of i) ice cream or edible ice ii) Pan Masala iii) All Tabacco & Tabacco products (Only 10/20 Lacs limit is available)
- Updates (N.N.03/2022 D.31-03-2022): Fly ash bricks/aggregates/blocks, bricks of fossil meals or similar siliceous earth, building bricks, earthen or roofing tilesll.
Persons deemed exclusive supplier of goods, even if he is engaged in an exempt supply of service by way of extending deposits, loans and advances, so far as the consideration is represented by way of interest or discount.
Persons Not Liable for GST Registration
1) Engaged in the exclusive supply of goods, services or both
- not liable to tax or
- wholly exempt from tax
2) Agriculturist, to the extent of supply of produce out of cultivation of land.
The government has exempted persons from GST registration who are only engaged in making supplies of taxable goods or services under RCM u/s 9(3).
Compulsory GST Registration
The following persons must take GST registration irrespective of their turnover threshold limit. So here it does not matter the turnover threshold limit. If you fall under the following category, you must take GST registration.
1) Inter-State Supplies
- If you are engaged in the inter-state supply of goods even of Rs.1 then you must get GST registration except in the case of handicraft goods.
- If you are doing inter-state supply of services then you are exempt to get compulsory registration. You must check the threshold limit as per section 22 of the CGST act as given above.
2) Casual Taxable Persons
- The casual taxable persons making a taxable supply of goods, services, or both must take compulsory GST Registration.
- Casual Taxable Persons: The person who occasionally undertakes transactions involving the supply of goods or services both in the course or furtherance of business, whether as a principal, agent, or in any other capacity, in a State or UT where has no fixed place of business.
3) Other Conditions
- The persons who are required to pay tax under reverse charge must take GST registration.
- The non-resident taxable person must take GST registration.
- Persons who make taxable supply of goods/services on behalf of other taxable persons whether as an agent or otherwise.
- Every Electronic E-commerce operators
- Persons supplying goods through electronic commerce operators (i.e. Amazon Seller/Flipkart Sellers etc.)
- OIDAR Services
Notified Intra-State Service
- Renting of Immovable Property (OYO)
- Transportation of Passenger (OLA/UBER)
- Household Services (Urban Company)
Procedure for GST Registration
The procedure for GST registration is very simple. The person who is liable to be registered must apply for GST registration within 30 days from the date on which he becomes liable for GST registration.
Timeline for GST Registration Application
|Persons who are liable to be registered u/s 22 or u/s 24||in every such state or union territory in which he is doing business||within 30 days from the date on which he becomes liable for registration|
|Units in SEZ or SEZ Developer||Separate registration for units in SEZ & outside the SEZ in the same ST or UT.||within 30 days from the date on which he becomes liable for registration|
|Persons making supply in Territory Water||Coastal State or UT at the nearest point||within 30 days from the date on which he becomes liable for registration|
|Casual Taxable Person or non-resident taxable person||in every such state or union territory in which he is doing business||at least 5 days prior to the commencement of business|
- The Persons liable for GST registration shall have PAN except for TDS deductor and Non-resident taxable persons.
- The person can get multiple GST registration in a state or multiple states if have multiple businesses in that particular place.
- The persons can get voluntarily GST registration irrespective of the GST threshold limit.
- The taxable person shall furnish bank account detail within 45 days/due date of return whichever is earlier.
- The GST certificates come in Form GST REG-06.
- The GST number is 15 digits.
- The GST registered person shall display RC and GSTIN on the name board at the entry and in a prominent location at his principal place of business and additional place of business.
Effective Date of GST Registration
|Applications Filed Period||Effective from|
|within 30 days||Date on which the person becomes liable for GST Registration|
|Non within 30 days||date of grant of registration|
Aadhaar Authentication Process under GST
Persons Already Registered under GST
- Now, every registered person shall undergo Aadhaar authentication.
- In case of the registered person will not do the Aadhaar authentication, the GST registered shall be deemed to be invalid. (Sec 25 (6A)
Persons Applying for Fresh Registration
The individual persons shall undergo AAdhaar authentication or furnish proof of possession of the Aadhaar number with registration application in order to get GST registration. Sec 25 (6B)
Every person other than individual
- Karta (HUF)
- M.D. (Company)
- Whole time director (Company)
- Member of managing committee (AOP)
- Board of trustees (Trust)
- Authorized representative
- Authorized Signatory
- Notified person by Central Government
Consequences for Failure of Aadhaar Authentication
In case of failure to do Aadhaar authentication, the GST registration shall be granted only after physical verification of the place of business in presence of the said person.
Aadhaar Authentication is Not Applicable
- Not a citizen of India
- Department of Central Government or State Government
- Local Authority
- Statutory Body
- Public Sector Undertaking
- Persons Applying for Registration in case of UIN
Cases When GST Registration Deemed to be Approved
If there is no action has been taken by the GST department within the timeline mentioned below then the GST registration shall be deemed to be approved.
|After Aadhaar Authentication||within 3 working days from the date of submitting application|
|Failed Aadhaar Authentication||within 21 day from the date of submitting application|
|Not Opted for Aadhaar Authentication||within 21 day from the date of submitting application|
|Opted Aadhaar authentication but failed to complete, notice is issued in the form GST REG-3 and the person has replied||with 7 working days from the date of receipt of clarification, information or documents furnished by the applicant in GST REG-04|
Documents Required for GST Registration
The following documents are required for GST registration in any state or UT.
List of Documents
- PAN Card, Aadhaar Card or Passport (for Non-resident taxable person)
- Photogram of proprietor/partner/director
- Bank Account detail – a copy of the cancelled cheque or bank statement
- Address proof of office –
|Own Office||Rented Office|
|copy of electricity bill/landline bill/water bill/property tax receipt||Rent agreement or non-objection certificate (NOC) from the owner|
Practical Procedure for GST Registration Online
Here is the complete GST registration procedure online. Please follow the following 13 steps to do online GST registration.
13 Steps for Online GST Registration
Step 1: Visit the official GST Portal website https://gst.gov.in
Step 2: Click on Services -> Registration -> New Registration
Step 3: Now, fill in the columns like, I am a, State/UT, District, Legal Name of Business, PAN, email address, and Mobile Number.
Step 4: Now, enter OTP of your email and mobile number.
Step 5: Note the Temporary Reference Number (TRN)
Step 6: Now, visit the GST portal again and click on ‘Register’.
Step 7: Enter TRN and captcha.
Step 8: Click on Proceed.
Step 9: Enter OTP on your email ID and mobile number.
Step 10: After that, you need to fill in 10 sections like photographs, business proof, bank detail, etc.
Step 11: After completing all the detail proceed to the verification page with EVC, e-sign, or DSC.
Step 12: After verification, you will get ARN.
Step 13: You can check your GST registration status by entering ARN at any time.
Notes: You can furnish bank account detail after obtaining GST registration within 45 days from the date of grant of GST registration or the due date of furnishing GST return whichever is earlier.
It is mandatory to furnish bank detail otherwise GST registration is liable to cancel.
Issue of GST Registration Certificate (RC)
Check here what is GST registration certificate REG-06 and how to download it online.
GST Certificate REG-06
- You will get a certificate of GST registration after the complete verification by the proper officer in Form No.REG-06.
- You should display this GST number on the name board at his principal place of business and at every additional place of business.
- If you have applied for single GST registration for all the branches in the state or UT, you will get one GST registration certificate having the addresses of all the places of business in the GST registration certificate.
How to Download GST Certificate
Step 1: Visit the official website of GST i.e. gst.gov.in
Step 2: Log in with your user id and password
Step 3: Go to Services -> User Services -> View/Download Certificates
Step 4: Click on the download icon. That it!
28 thoughts on “GST Registration – Procedure, Eligibility, Documents & Fee”
I don’t know my ward, circule and sector. How I fill that?
Here is the link where you can get your ward, circle, sector and about your area detail require for GST registration.
I want to get GST regsitration as proprietor business. Should I use my own PAN in PAN field?
You should use your own PAN for GST Registration of proprietor business .
Which option I should choose between composition and normal scheme for GST registration. I have karyana shop.
There are some limitations of the composition scheme like you can’t sell your product online and out of state. So it all depends on your business need.
Here is the message that your photograph exceeds the permitted file size. How I can reduce the photograph size.
There are lots of option online which can reduce the photograph size. You can search on google by typing reduce photograph size.
Is there any need to submit document proof as hard copies?
No Guri, there is no need to submit documents as hard copies. You can only submit your document proof online by uploading while doing GST registration online on the official website gst.gov.in.
I am confused that should I need GST Registration Number. My friends told that don’t go for voluntarily GST registration as it will effect your business like expenses for GST returns, book keeping and notices from GST department? So please tell should I get GST number. Now my turnover is 12 lakh per year.
Yes, it is not mandatory for you to get GST registration. The threshold limit for GST registration is applicable if supplier exclusively supply of Goods except notified goods.
10 Lacs – Manipur, Mizoram, Nagaland, Tripura
20 Lacs – Puducherry, Uttarakhand, Meghalya, Arunachal Pradesh, Sikkim, Telangana
40 Lacs (In case of Supply of Goods)/ 20 Lacs (in case of Suppy of Services/Supply of Goods and Services) – All other states including following special category state Assam, J&K, Himachal Pradesh.
But you can go for voluntarily GST registration, if you want to sale outside of your state. There is no fee from government side for GST regsitrations, GST returns. Even government provide free accounting software for GST dealers. Please check the official website for more information on gst.gov.in
My turnover is only 9 lakh should I get GST registration?
There is no need to get GST registration if your sale is Rs. 9 lakh. But you can not sell inter-state. Without a GST registration certificate, you are only allowed to sell within your state.
Is there any need of GST registration certificate to sale on meesho.com?
Yes, for the online seller the GST number is mandatory. So you must apply for GST registration to become a seller on meesho.com. Even the meesho.com team does not get on board without GST registration.
I am very confused which documents are required to get new GST registration certificate. Please specify the documents required for new registration of proprietorship business. Thanks
The following documents are required to get a new GST number. Please check the above section documents required for more information.
PAN Card, Aadhaar Card or Passport (for Non-resident taxable person)
Photogram of proprietor/partner/director
Bank Account detail – a copy of cancelled cheque or bank statement
Address proof of office –
Is there any fee to apply for GST registration in India?
No, there is no fee applicable to get a new GST registration certificate. It is totally free. thanks
How to download GST registration certificate online for old GST taxpayers?
It is very easy to download the GST registration certificate online, whether you are an old or new GST taxpayer. First you need to visit the official website of GST department i.e gst.gov.in then go to services > user services > view/download certificates. Now, you will find here form no. GST REG-01 and click on the icon of download. You will be able to download the certificates in the .PDF format and save them in the system of the taxpayer.
I have applied GST number on 10th july 2022. I got various notices regarding GST documents uploading. I have uploaded all the documents as per notices received but till yet it is not approved. Please tell which documents now I have to upload to get my GST number approved?
The following documents are required to apply for GST number. PAN Card, Aadhaar Card or Passport (for Non-resident taxable person)
Photogram of proprietor/partner/director
Bank Account detail – a copy of cancelled cheque or bank statement
Address prof of office –
Own Office Rented Office
copy of electricity bill/landline bill/water bill/property tax receipt Rent agreement or non objection certificate (NOC) from owner
But if the GST officers demands more for verification then you have to upload these documents to approve your GST number fastly. Thanks
Can you please tell how to check GST registration status online. I have applied GST number in the month of july. Thanks
Yes, it is very easy to check GST registration status online. Here is the direct link to check the GST status online from the official website i.e. gst.gov.in https://services.gst.gov.in/services/arnstatus -> Visit this linke and put your ARN number. that’s it!
Thanks Onil, We will update you soon the process of cancellation of GST registration.