Complete Guide to GST Registration in India: Process, Documents & Thresholds
Goods and Services Tax (GST) registration is the first compliance milestone for most Indian businesses. This complete guide covers who must register, the turnover thresholds, the documents you need, and the step-by-step process on the GST portal.
Who must register for GST
Registration is mandatory when your aggregate turnover crosses the threshold, but several activities require registration regardless of turnover:
- Inter-state supply of goods
- E-commerce sellers (on Amazon, Flipkart, etc.)
- Importers and exporters
- Businesses liable under reverse charge
- Casual and non-resident taxable persons
Turnover thresholds
The general threshold is ₹40 lakh for goods and ₹20 lakh for services (lower in special-category states). Once crossed, you must register within 30 days.
Documents required
- PAN of the business and promoters
- Aadhaar for authentication
- Proof of business registration / incorporation certificate
- Address proof of the principal place of business
- Bank account details (cancelled cheque or statement)
- Photographs and a Digital Signature Certificate (for companies/LLPs)
Step-by-step process
- Create a temporary reference number (TRN) on the GST portal using PAN, email and mobile
- Fill Part B of Form GST REG-01 with business, promoter and place-of-business details
- Upload documents and complete Aadhaar authentication
- An officer reviews the application (or it is deemed approved)
- GSTIN and the registration certificate (REG-06) are issued
After registration
You must display your GSTIN, issue GST-compliant invoices, file monthly/quarterly returns (GSTR-1 and 3B), and reconcile input tax credit against GSTR-2B. Multiple states of operation need separate registrations.
Common mistakes
- Wrong place-of-business classification
- Mismatched PAN and legal name
- Delaying registration past the 30-day window
- Ignoring separate registration for additional states/warehouses
Statura handles GST registration end-to-end and manages your monthly filings, so you stay compliant from day one.