What is GST Registration?
GST registration is the process through which a business, individual, or entity becomes officially recognized under India’s Goods and Services Tax system. Once registered, the business receives a unique Goods and Services Tax Identification Number, commonly known as a GSTIN. This number allows the taxpayer to collect GST, claim input tax credit, file GST returns, and operate legally within the GST framework.
GST registration creates a single, unified tax identity for a business. It replaces earlier state and central tax registrations like VAT, service tax, excise duty, and brings all taxable activities under one system. Businesses registered under GST can issue GST-compliant invoices, participate in interstate trade, and access digital services on the GST portal, including e-invoicing, e-way bills, and return filing.
Who is Required to Register Under GST?
GST registration is mandatory for certain businesses and individuals based on turnover, nature of supply, and type of operations. Even if a business is small, it may still need to register depending on the activities it carries out. Below are the categories that must obtain a GSTIN under Indian GST law.
1. Businesses Crossing the Turnover Threshold
- Service providers with annual turnover above ₹20 lakh
- Goods suppliers with annual turnover above ₹40 lakh
- Special category states such as the North-Eastern and hill states have a lower threshold of ₹10 lakh
2. Interstate Suppliers
Businesses making interstate supplies may be required to register under GST. However, certain inter-state supplies of services can be exempted up to the applicable threshold, subject to conditions.
3. E-Commerce Sellers and Operators
All sellers supplying goods or services through e-commerce platforms and e-commerce operators are required to register under GST, subject to applicable scheme restrictions.
4. Businesses Under Reverse Charge
Entities liable to pay tax under the Reverse Charge Mechanism must register, as GST is paid by the recipient instead of the supplier.
5. Casual Taxable Persons
Temporary businesses such as exhibition stalls, pop-up stores, and seasonal shops must take GST registration before starting operations.
6. Non-Resident Taxable Persons
Foreign businesses that supply goods or services in India need GST registration, even if they do not have a permanent establishment.
7. Input Service Distributors (ISD)
Businesses that distribute input tax credit across different units must register as ISDs.
8. Agents and Intermediaries
Agents supplying goods or services on behalf of another taxable person must be registered.
9. TDS/TCS Deductors
Government bodies and e-commerce operators that deduct TDS or collect TCS under GST need mandatory registration.
10. Voluntary Registration
Businesses below the threshold can still apply for a GST number voluntarily to:
- Claim input tax credit
- Improve business credibility
- Sell on e-commerce platforms
- Issue GST invoices
Documents Required for GST Registration
To complete a new GST registration, applicants must upload a set of basic business and identity documents on the GST portal. These documents help verify the business structure, ownership, and place of operations so that the GSTIN can be issued with fewer follow-ups. Having these documents ready ensures a smooth and quick application process.
Key documents required
1. PAN of the Business or Individual
- PAN is mandatory for all types of GST registrations except for non-resident taxable persons.
- For companies and LLPs, PAN must match the legal name used in incorporation documents.
2. Aadhaar of the Proprietor, Partner, or Director
- Aadhaar authentication helps speed up verification.
- If Aadhaar authentication is not completed, the application may be subject to additional verification or physical inspection by tax authorities.
3. Proof of Business Registration
- Certificate of Incorporation for companies
- Partnership Deed for partnerships
- Registration certificate for societies, trusts, or government bodies
4. Proof of Principal Place of Business
Any one of the following:
- Electricity bill
- Property tax receipt
- Rent agreement with the owner’s proof if the premises are rented
- Consent letter or NOC from the property owner for shared or co-working spaces
5. Bank Account Details
- Cancelled cheque
- Bank statement
- First page of the passbook
6. Photograph of Authorized Signatory
Passport-size photo of proprietor, partner, director, or authorized representative
7. Authorization Proof
Required when someone other than the business owner signs the application:
- Board resolution
- Letter of authorization
- Power of attorney
8. Digital Signature Certificate (DSC)
- Mandatory for companies and LLPs
- Optional for proprietorships and partnerships, where Aadhaar-based verification is used instead.
GSTIN: Meaning, Format, and Structure
A GSTIN is a 15-character identification number issued to every taxpayer after GST registration. It works as the official tax identity for a business and is required for filing GST returns, issuing invoices, claiming input tax credit, and accessing services on the GST portal. Every registered entity must display its GSTIN at all business locations.
GSTIN Format
A GSTIN follows a fixed 15-character structure, where each part carries specific information. The first two characters represent the state code as per the GST state code list, such as 27 for Maharashtra or 07 for Delhi. Characters three to twelve reflect the PAN of the business or individual. The thirteenth character indicates the number of GST registrations linked to the same PAN within a state. The fourteenth character is usually the letter Z and is reserved for system use. The fifteenth character is a check code, either alphabetic or numeric, used to validate the GSTIN.
For example, 27ABCDE1234F1Z5 represents the state, PAN, registration count, default system character, and the validation code.
Eligibility Criteria for GSTIN Registration
GSTIN registration applies to businesses that meet mandatory registration conditions under GST law or choose to register voluntarily. While certain businesses must register due to turnover limits or the nature of their operations, others may opt for registration to access GST benefits.
Businesses become eligible for GSTIN registration when they cross the prescribed turnover threshold, engage in interstate supply, operate through e-commerce platforms, or fall under notified categories such as reverse charge, agency services, or input service distribution.
Businesses below the threshold limit may also opt for voluntary GST registration to claim input tax credit, issue GST invoices, and improve business credibility.
Quick Links for GST Services
These official GST portal links help you complete registration, track applications, and respond to queries without visiting a tax office.
GST Portal (Official Website)
The central portal for all GST-related services, including registration, returns, payments, and compliance.
GST Registration & Filing Clarifications
Apply for GST registration and submit clarifications or documents if requested during the registration process.
Track GST Application
Check the status of your GST application using the Application Reference Number through the GST portal
Home State GST Selection for Promoter or Director
Select or update the home state for promoters or directors when completing GST registration using a Temporary Reference Number.
How to Apply for GST Number Online
GST registration is completed online through the GST registration portal. The process is divided into two stages and requires basic details, document uploads, and verification.
To start, visit the GST portal and choose the option for new GST registration. Enter your PAN, mobile number, email address, and state. After OTP verification, a Temporary Reference Number is generated. This number allows you to continue or complete the GST application later.
Steps involved in the GST application process
- Log in using the Temporary Reference Number
- Fill in business details, address, and bank information.
- Upload required documents
- Select the verification method such as Aadhaar authentication, e-sign, EVC, or DSC
After submission, an Application Reference Number is issued to track the status of the GST application. Once verified by tax authorities, the GSTIN and registration certificate are made available for download on the GST portal.
GST Registration Fee in India
GST registration itself is free of cost when done directly through the official GST portal. The government does not charge any fee to apply for a GST number or receive a GSTIN.
However, some businesses may still incur costs depending on how they choose to apply.
GST registration cost breakdown
- Government fee:
Zero. There is no GST registration fee charged by the government.
- Professional or consultant fee (optional):
Charged if you use a CA, tax consultant, or service provider
Varies based on business type and complexity - Digital Signature Certificate (DSC):
Mandatory for companies and LLPs
Cost depends on the certifying authority
Businesses should apply only through the GST registration portal to avoid unnecessary charges and data risks. Third-party platforms may charge service fees, but they are not mandatory.
UIN Registration
UIN registration is meant for special entities that are not required to pay GST but need a unique number to claim refunds on taxes paid in India. UIN stands for Unique Identification Number and is different from a GSTIN.
UIN registration applies mainly to:
- Foreign diplomatic missions
- Consulates and embassies
- United Nations bodies
- Other notified international organizations
These entities do not collect GST or file regular GST returns. Instead, they use the UIN to claim refunds on GST paid for official purchases made in India.
Key points about UIN registration
- Registration is done through the GST portal
- UIN is issued after verification by the tax authorities
- GST refunds can be claimed only for official use
- Regular GST compliance does not apply
UIN helps eligible organizations recover taxes without being treated as taxable persons under GST.
New GST Registration
New GST registration applies to businesses that are registering under GST for the first time. This includes newly started businesses, entities crossing the turnover threshold, or businesses that have become liable due to a change in operations, such as interstate supply or e-commerce selling.
New registration is completed online through the GST portal. Once approved, the business receives a GSTIN and can legally collect GST, issue tax invoices, and file returns.
When a new GST registration is required
- Starting a new business that is liable under GST
- Crossing the prescribed turnover limit
- Beginning interstate supply of goods or services
- Selling through e-commerce platforms
- Changing business structure, such as proprietorship to a partnership or a company
Key things to know
- Registration must be completed before making taxable supplies
- GSTIN is issued only after verification
- A separate GSTIN is required for each state of operation
- Registration validity continues unless cancelled or surrendered
New GST registration ensures legal compliance and allows businesses to operate smoothly within the GST system.
Conclusion
GST registration is a key step for businesses operating in India. It provides a legal tax identity, enables smooth compliance, and allows access to benefits such as input tax credit and interstate trade. Understanding GSTIN, eligibility rules, required documents, and the online application process helps businesses avoid delays and errors.
Whether you are applying for a new GST registration, tracking an application, or checking eligibility, using the GST portal ensures a secure and reliable process. With the right preparation, getting a GST number becomes simple and hassle-free.
FAQs
1. Is GST registration mandatory for all businesses?
No. GST registration is mandatory only if a business crosses the prescribed turnover limit or falls under compulsory registration categories such as interstate supply, e-commerce selling, or reverse charge.
2. How long does it take to get a GSTIN after applying?
In many cases, GST registration is processed within about 7 working days when Aadhaar authentication is completed, and physical verification is not required. If physical verification is required, it can take longer (often up to 30 working days).
3. Can a business have more than one GSTIN?
Yes. A business must obtain a separate GSTIN for each state in which it operates. Multiple GSTINs can also exist under the same PAN.
4. How can I track my GST application status?
You can track your GST application using the Application Reference Number on the GST portal under the “Track Application Status” option.
