GST Registration

What is GST Registration?

GST (Goods and Services Tax) replaced older taxes such as VAT, excise duty and service tax with one tax on the supply of goods and services. Registering under GST gives your business a unique 15-character GSTIN, which is your legal permission to collect GST from customers.

It applies to manufacturers, traders, service providers, freelancers, e-commerce sellers and online businesses. A registered business can issue tax invoices, claim Input Tax Credit (ITC) and sell across states.

Types of GST Registration

• Normal Taxpayer: regular businesses above the turnover limit; can collect GST and claim ITC.
• Casual Taxable Person: temporary or seasonal business (like a stall at a trade fair); advance tax is paid and registration lasts 90 days, extendable by 90 more.
• Non-Resident Taxable Person: supplies goods or services in India without a permanent place of business.
• Non-Resident Online Service Provider (OIDAR): foreign companies giving online services (streaming, software) to Indian customers.
• SEZ Developer / Unit: units in Special Economic Zones, with export-related benefits.
• TDS / TCS Deductor: government bodies and notified entities that deduct or collect tax at source.

Components of GST

Turnover Limit for GST Registration

Special category states include Arunachal Pradesh, Assam, Himachal Pradesh, Jammu & Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Tripura and Uttarakhand. *A few of them have a lower goods limit, so check your state.

Who Must Register?

• Businesses whose turnover crosses the limit above
• Anyone making inter-state supplies, whatever the turnover
• E-commerce sellers and operators (Amazon, Flipkart and similar)
• Aggregators such as cab and food-delivery platforms
• Casual and non-resident taxable persons
• Persons who must pay tax under reverse charge
• Input Service Distributors and agents of a registered supplier
• TDS / TCS deductors and foreign OIDAR providers

Voluntary Registration

Even below the limit you can register to claim ITC, win larger clients, sell online without delay, apply for tenders and loans, and carry forward old tax credits.

Benefits of GST Registration

• Collect GST legally and issue proper tax invoices
• Claim Input Tax Credit to cut your tax cost
• Trade across states without tax barriers
• Sell on e-commerce platforms
• Eligible for government tenders and B2B contracts
• Better credibility for loans, rentals and audits

Regular vs Composition Scheme

Composition suits small local B2C sellers; Regular suits B2B, inter-state and online businesses.

Documents Required

• PAN card of the business or owner
• Aadhaar card for authentication
• Business address proof (rent agreement / electricity bill / ownership proof)
• Bank account details with cancelled cheque or statement
• Passport-size photographs
• Digital Signature (DSC) for companies and LLPs
• Authorisation letter or board resolution

Firms also need a partnership deed; LLPs need the LLP agreement. Exact papers depend on your business type.

How to Register – Step by Step

1. Open the GST portal and choose Services → Registration → New Registration.
2. Fill Part A (state, district, business name, PAN, email, mobile) and verify both OTPs to get a Temporary Reference Number (TRN).
3. Log in with the TRN and open the saved application (Form GST REG-01).
4. Add business details, promoters/partners and the authorised signatory.
5. Enter business address and upload proof; list goods or services with HSN/SAC codes.
6. Add bank details and any state-specific information.
7. Choose Aadhaar authentication for faster approval.
8. Review, sign with DSC, e-Sign or EVC and submit to receive the 15-digit ARN for tracking.

Timeline, Validity and Fees

• With Aadhaar authentication: usually 3–7 working days; if the officer takes no action in 7 days it is auto-approved.
• Without Aadhaar: can take 21–30 days or more because of physical verification.
• Delays come from wrong details, missing documents and slow replies to officer queries.
• Validity: regular registration is permanent unless cancelled; casual taxable persons get 90 days; non-resident persons get the period stated in the certificate.
• Government fee: nil for regular businesses. Casual and non-resident persons must pay an advance tax deposit as per their estimated liability.

Penalties

Not registering when required attracts interest plus a penalty of ₹10,000 or 10% of the tax due, whichever is higher. In case of deliberate evasion it is ₹10,000 or 100% of the tax due, whichever is higher.

GST Returns at a Glance

Other returns exist for non-residents (GSTR-5), ISD (GSTR-6), TDS (GSTR-7) and e-commerce operators (GSTR-8). Due dates can change by notification.

Ongoing Compliance

• Keep GST details updated on the portal
• Issue GST-compliant invoices with correct HSN/SAC codes
• Keep records and e-way bills for at least 6 years
• Generate e-way bills for goods worth over ₹50,000
• Pay collected GST and file returns on time

GST Registration Certificate

After approval you receive Form GST REG-06, which shows your GSTIN, legal and trade name, business type, address, registration date and registration type. Only an online copy exists. To download it, log in to the GST portal → Services → User Services → View/Download Certificates → download REG-06 as a PDF.

Cancellation of GST Registration

By the taxpayer: business closure, transfer or merger, change in constitution that changes PAN, turnover falling below the limit, death of the sole proprietor, or a voluntary registration that never started business within six months.

By the officer: non-filing of returns for a continuous period, fake invoices or fraudulent ITC, registration obtained by fraud, no business at the declared address, or other violations. A show-cause notice (REG-17) is issued first.

To cancel: file all pending returns, log in → Services → Registration → Application for Cancellation (REG-16). The officer's order (REG-19) normally comes within 30 days, after which the final return GSTR-10 must be filed.

Why Choose eMitrawala?

• Right scheme advice: Regular or Composition
• Documents checked before submission to avoid rejection
• Help with application, queries and certificate download
• Support for return filing and cancellation
• Clear pricing, no hidden charges