GST (Goods and Services Tax) is a comprehensive, multi-stage, destination-based tax levied on every value addition in India. If you run a business, understanding and obtaining GST registration is essential for compliance, input tax credit, and credibility.

✅ What is GST Registration?

GST registration is the process by which a business gets registered under the Goods and Services Tax Act. Once registered, a unique GSTIN (GST Identification Number) is issued, which is a 15-digit code used for tax filings and invoicing.

🎯 Who Should Register for GST?

📌 Mandatory Registration (As per Indian law):

• Businesses with aggregate turnover exceeding:

  • ₹20 lakh in most states (services)

  • ₹40 lakh for goods (some states)

  • ₹10 lakh in NE and hill states

• Inter-state supply of goods/services

• E-commerce sellers and aggregators

• Casual taxable persons

• Non-resident taxable persons

• Input service distributors

• Individuals liable to pay reverse charge

• Online service providers from outside India supplying to India

📝 Documents Required for GST Registration

For Sole Proprietors:

• PAN card of the proprietor

• Aadhaar card

• Proof of business address (electricity bill, rent agreement, etc.)

• Bank account details (cancelled cheque or passbook)

• Passport-size photo

For Partnership Firms/LLPs:

• PAN cards of partners

• Partnership deed

• Proof of address

• Bank details

• Authorization letter

For Companies:

• PAN of company

• Certificate of incorporation

• MOA/AOA

• PAN and Aadhaar of directors

• Address proof

• Bank details

📍 How to Register for GST (Online Process)

1. Visit the official GST portal: https://www.gst.gov.in

2. Click on “Services > Registration > New Registration”

3. Fill in:

   • Type of taxpayer (individual, company, etc.)

   • State and district

   • Business name

   • PAN

   • Email and mobile number (for OTP verification)

4. Receive Temporary Reference Number (TRN)

5. Log in with TRN and complete the Part-B of the application:

   • Upload documents

   • Provide business details

   • Add promoters/partners

   • Add principal place of business

6. Submit using DSC (Digital Signature) or EVC (OTP-based)

7. After successful verification, GSTIN is issued within 7 working days

📦 Benefits of GST Registration

⚠️ Penalties for Not Registering

• If GST registration is mandatory but not obtained, a penalty of 10% of tax due (minimum ₹10,000) can be levied.

• For intentional fraud: 100% of tax due or ₹10,000, whichever is higher.

🔄 Types of GST Registrations

📞 Need Help?

You can consult:

• A GST Practitioner

• Chartered Accountant (CA)

• Use DIY portals like ClearTax, TaxBuddy, or RazorpayX (for assisted registration)

✅ Summary Checklist