Every person who is liable to be registered under Section 22 or 24 of the CGST Act 2017 must apply for GST registration within 30 days of becoming liable. Registration is done online at the GST portal (gst.gov.in) using Form REG-01.
Who Must Register for GST?
| Category | Threshold / Condition |
|---|---|
| Goods supplier (regular states) | Aggregate turnover > Rs.40 lakh |
| Service provider (regular states) | Aggregate turnover > Rs.20 lakh |
| Special category states (Mizoram, Manipur, etc.) | Rs.10–20 lakh |
| Inter-state supplier | Mandatory regardless of turnover |
| E-commerce operators | Mandatory regardless of turnover |
| Casual taxable person | Before making any supply |
Documents Required
Proprietorship
- PAN card of proprietor
- Aadhaar card of proprietor
- Photo of proprietor
- Business address proof (electricity/water bill/rent agreement not older than 2 months)
- Bank account proof (cancelled cheque / bank statement)
Partnership / LLP
- PAN of firm
- Partnership deed / LLP Agreement
- PAN + Aadhaar + Photo of all managing partners
- Authorization letter designating one as authorized signatory
- Firm's address and bank proof
Private/Public Limited Company
- PAN of company
- Certificate of Incorporation
- MOA and AOA
- PAN + Aadhaar + Photo of directors
- Board Resolution for authorized signatory
- Company bank statement/cancelled cheque
Online Registration Process (Form REG-01)
- Visit gst.gov.in → Services → Registration → New Registration
- Select taxpayer type (Regular/Composition/Casual etc.)
- Enter PAN, mobile number, email — OTP verification
- Receive Temporary Reference Number (TRN)
- Complete Part B of REG-01 using TRN: fill business details, add promoters/directors, upload documents
- Aadhaar authentication (OTP to registered Aadhaar mobile)
- Submit using DSC (companies/LLPs) or EVC (others)
- Receive Application Reference Number (ARN)
- GST officer processes: approves (3 days) or seeks clarification via SCN (show cause notice REG-03) → respond in REG-04 within 7 days
- GSTIN issued and GST Certificate (REG-06) downloadable from portal
Understanding GSTIN Structure
Example: 27AABCC1234D1Z5
| Digits | Meaning | Example |
|---|---|---|
| 1-2 | State code | 27 = Maharashtra |
| 3-12 | PAN of taxpayer | AABCC1234D |
| 13 | Entity number (multiple GSTINs same PAN same state) | 1 |
| 14 | Default Z | Z |
| 15 | Check digit | 5 |
Post-Registration Compliance
- Display GSTIN and registration certificate at place of business
- Issue GST-compliant tax invoices (with GSTIN, HSN code, rate, tax amount)
- File GSTR-1 (outward supplies) and GSTR-3B (summary + payment) monthly or quarterly
- File GSTR-9 (annual return) by 31 December each year
- Maintain records for 72 months (6 years) — Section 36 CGST Act
Amendment and Cancellation
- Amendment (REG-14): For changes in address, addition of business place, change in business name — within 15 days of change
- Voluntary cancellation (REG-16): If turnover falls below threshold or business closes — officer decides within 30 days
- Revocation (REG-21): If cancelled by officer and taxpayer wishes to continue — apply within 30 days of cancellation order
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