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GST Registration Online: Documents Required, Limit, Fees, Process, Penalty

Updated on: Feb 11th, 2025

2 min read

GST registration is an essential compliance for any business or professional in India. There are set criteria for one to qualify for the GST registration. Alternatively, businesses can also voluntarily obtain GST registration or GSTIN. In this article, we will cover the following aspects for one to learn about GST registration in India.

Meaning of GST registration
Eligibility for GST registration
Benefits of GST registration
GST registration process
GST registration fee
Documents for GST registration
GSTIN
GST registration certificate
Consequences of not obtaining GST registration

What is GST Registration

Under Goods And Services Tax (GST), businesses whose turnover exceeds the threshold limit of Rs.40 lakh or Rs.20 lakh or Rs.10 lakh as the case may be, must register as a normal taxable person. For a few type of small businesses/professionals as defined under the CGST Section 10 of Composition scheme, this threshold turnover limit is Rs.1.5 crore/Rs.50 lakh respectively. For certain businesses, registratering its business under the GST law is mandatory despite turnover it makes.

The process of obtaining registration or GSTIN (GST Identification Number) in all these cases is known as GST registration.

If the entity carries on business without registering under GST when mandated, it is an offence under GST and heavy penalties will apply.

GST registration usually takes between 2-6 working days. Team Clear can help you obtain GST registration services faster in 3 easy steps!

Who should obtain the GST registration?

Individuals registered under the Pre-GST law (i.e., Excise, VAT, Service Tax, etc.)
Businesses with turnover above the threshold limit of Rs.40 lakh or Rs.20 lakh or Rs.10 lakh, as the case may be
Persons making interstate supplies
Casual taxable person / Non-Resident taxable person
Agents of a supplier & Input service distributor
Those paying tax under the reverse charge mechanism
A person who supplies via an e-commerce aggregator (other than supplies specified under CGST Section 9(5))
Every e-commerce aggregator under CGST Section 52
Persons who are required to pay tax under the CGST Section 9(5)
Government departments/offices of Government required to deduct TDS under the CGST Section 51
Person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person
Every person supplying online money gaming from a place outside India to a person in India

Benefits of GST registration

A. For normal registered businesses:

Take input tax credit
Conduct interstate business without restrictions

Click on the link to know more about the complete list of Benefits of GST

B. For Composition dealers:

Limited compliance
Lesser tax liability
Less impact on working capital
Click on the link to know more about the composition scheme

C. For businesses that voluntarily opt-in for GST registration (Below Rs.40 lakhs*):

Avail input tax credit
Conduct interstate business without restrictions
Easily register on online & e-commerce websites
Get a competitive advantage compared to other businesses
Click on the link to know more about voluntary registrations

All about the GST registration process

GST registration can be obtained on the GST portal. One must apply for GST registration in Form REG-01 on the GST portal following steps outlined in our article “How to apply for GST registration?”. Keep all the requisite documents ready when applying for GST registration.

However, the GST registration services at Clear helps you to get your business GST registered and obtain your GSTIN. Experts at Clear will guide you through our GST registration services for the applicability and compliances under GST for your business and get your business registered under GST.

GST Registration Fees

GST Registration is a tedious 11 step process that involves the submission of many business details and scanned documents. Although there are no fees prescribed under the GST law for obtaining GST registration on the GST portal on your own, you can save a huge time and effort by purchasing the GST registration plan with Clear. You can opt for Clear GST Registration services where a GST Expert will assist you, end to end with GST Registration.

Documents Required for GST Registration

PAN of the Applicant
Aadhaar card
Proof of business registration or Incorporation certificate
Identity and Address proof of Promoters/Director with Photographs

Address proof of the place of business
Bank Account statement/Cancelled cheque
Digital Signature
Letter of Authorisation/Board Resolution for Authorised Signatory

GSTIN

GSTIN is the 15-digit Goods and Services Tax identification number that is unique to every business operating in a certain state/UT. Once a taxpayer obtains GST registration, they'll be alloted a GSTIN for quoting it in the returns and tax invoices.

GSTIN is an important identity that every business under GST must disclose to ensure the authenticity of the vendor and the GSTIN or GST number being used in the invoice.

GST Registration Certificate

GST registration certificate is issued to taxpayers upon obtaining GST registration. It contains the details of taxpayer trade name, legal name, GSTIN, principal place of business, additional places of businesses, authorised persons, central and state juridiction and details thereof.

GST certificate must be displayed at principal place of business prominently.

Penalty for not obtaining GST registration

An offender not paying tax or making short payments (genuine errors) has to pay a penalty of 10% of the tax amount due subject to a minimum of Rs.10,000.

The penalty will at 100% of the tax amount due when the offender has deliberately evaded paying taxes.

Frequently Asked Questions

Is GST registration mandatory?

Yes, you are required to obtain GST registration once your turnover exceeds the specified threshold limits. Click on the hyperlink to read more about the latest GST registration limits.

Am I allowed to submit applications for multiple GST registrations?

If a business operates from more than one state, the taxpayer should obtain a separate GST registration for each state. For instance, If an automobile company sells in Karnataka and Tamil Nadu, he has to apply for separate GST registration in Karnataka and Tamilnadu respectively.

Can I get multiple GST registrations within a state?

Yes, a business can apply for any number of GST registrations within a state. The procedure of allocating multiple GST registrations only for different business verticals within a state has been removed for ease of business.

Who can register for the composition scheme under GST?

Small taxpayers who wish to have lesser compliances to deal with and lower rates of taxes under GST, can opt for the Composition scheme.

A trader whose aggregate turnover is below Rs 1.5 crore can opt for the Composition scheme. In the case of North-Eastern states and Himachal Pradesh, the present limit is Rs.75 lakh. Click here to know all about the Composition scheme.

Also, the government extended the Composition scheme to service providers having an aggregate turnover of up to Rs.50 lakhs. Click here to go through the Composition scheme for service providers.

What turnover should be considered for the GST registration threshold limit?

Aggregate turnover should be taken into consideration to calculate turnover. Aggregate turnover means the aggregate value of all taxable supplies excluding inward supplies liable to reverse charge, but including exempt supplies, exports of goods or services or both and inter-state supplies of persons having the same PAN, to be computed on an all-India basis. It is to be noted that CGST, SGST, UTGST, IGST and cess should be excluded while calculating aggregate turnover.

What is a GST identification number or GSTIN?

Each taxpayer is allotted a PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN) in every state that they operate. It is obtained as a part of the GST registration process. Once the GST registration application is verified and passed by the GST officer, a unique GSTIN is assigned to the business.

How long can I wait to register under GST?

Any person must get a GST registration within 30 days from the date when they become liable to obtain GST registration.

What if the GST registration application gets rejected?

If an applicant finds that their GST registration application was rejected, they will get an option to reply to the rejection letter. However, if they want to make a new GST registration application, then they must wait for a final rejection, which will take about 10 days.

Should I need the PAN card for registering under GST?

Yes, a PAN card is compulsory to obtain GST registration. If one doesn’t have the PAN card, they need to obtain one before applying for the GST registration, except in the case of TDS registration under GST which is allowed with a TAN.

What happens after obtaining the GST registration?

After obtaining the GST registration successfully, the taxpayer will get a GST registration certificate in Form GST REG-06 and gets a valid GST Identification Number. One will be eligible to avail input tax credit, raise GST-compliant invoices and must start filing GST returns monthly or quarterly, as the case may be.

Who is eligible for GST registration?

GST registration can be obtained on a voluntary basis as well. Apart from that, GST registration is mandated for certain businesses listed in CGST Section 24. Also, GST registration has to be obtained by businesses and professionals wherever the annual turnover exceeds the threshold limit defined by the GST law.

Is GST registration free?

No fees is charged on the GST portal for an applicant of GST registration. In case where taxpayer doesn't obtain GST registration where it is compulsory by law, then they can be subjected to penalties for failure to obtain GST registration.

What is the turnover limit for GST registration?

Businesses with turnover above the threshold limit of Rs.40 lakh or Rs.20 lakh or Rs.10 lakh, as the case may be, must obtain GST registration.

What are the different types of GST registration?

The following are the different GST registration types defined under the GST law-

Non-resident Taxable Person
Casual taxable person
Composition scheme Registration
Input Service Distributor (ISD)
Regular/Normal GST registration
Users Of Reverse Charge Mechanism
Voluntary registration
e-Commerce Operators
e-Commerce Platform
TDS/TCS Deductor
Special Economic Zone (SEZ) Developer

What happens if I don’t register for GST?

The penalty for not taking GST registration is 10% of the tax due or Rs. 10,000, whichever is higher.

Can individuals register for GST?

Individuals making supply of goods or services can also obtain GST registration either voluntarily where turnover doesn't exceed the specified threshold limit or wherever mandated by the CGST Section 24 or whose annual turnover exceeds a specified threshold must register for GST.

About the Author

Annapoorna

Assistant Manager - Content

I preach the words, “Learning never exhausts the mind.” An aspiring CA and a passionate content writer having 4+ years of hands-on experience in deciphering jargon in Indian GST, Income Tax, off late also into the much larger Indian finance ecosystem, I love curating content in various forms to the interest of tax professionals, and enterprises, both big and small. While not writing, you can catch me singing Shāstriya Sangeetha and tuning my violin ;). Read more

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