GST registration is the process of obtaining a GSTIN (Goods and Services Tax Identification Number) from the GST portal. It is mandatory for businesses whose turnover exceeds the prescribed threshold.
Who needs GST registration? Businesses with aggregate turnover exceeding ₹40 lakhs (for goods) or ₹20 lakhs (for services) in a financial year are generally required to register. For special category states, lower thresholds apply.
Certain businesses are required to register regardless of turnover: e-commerce operators, those making inter-state supplies, and businesses receiving services from outside India, among others.
Documents typically required for GST registration include: PAN card of the business or proprietor/partners/directors, Aadhaar of authorized signatory, proof of business address, bank account details (cancelled cheque), and digital signature certificate for companies/LLPs.
The registration process is completed on the GST portal. A GSTIN is generally issued within a few working days once documents are verified.
This content is for general informational purposes. GST provisions may change. Please consult a qualified professional for advice specific to your business.