Posted By: Admin Published: 13-09-2025

Registering for Goods and Services Tax (GST) is a crucial step for businesses operating in India. GST is a comprehensive indirect tax that has replaced multiple cascading taxes, making compliance and accountability easier for businesses. This guide will walk you through the entire process of registering a company for GST, including the prerequisites, required documents, the registration process, and common 

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Understanding GST

What is GST?

Goods and Services Tax (GST) is a single tax levied on the supply of goods and services in India. It is designed to simplify the tax structure, eliminate the cascading effect of taxes, and enhance the ease of doing business. GST is applicable to all businesses whose turnover exceeds the prescribed threshold limits.

Types of GST

1. CGST (Central Goods and Services Tax): Collected by the central government on intra-state sales.
2. SGST (State Goods and Services Tax): Collected by state governments on intra-state sales.
3. IGST (Integrated Goods and Services Tax): Collected by the central government on inter-state sales.

Who Needs to Register for GST?

• Businesses with Aggregate Turnover Exceeding ₹20 Lakhs: For most states, businesses with an aggregate turnover exceeding ₹20 lakhs (₹10 lakhs for special category states) must register for GST.
• Inter-State Suppliers: Any supplier of goods or services who is engaged in inter-state supply must obtain GST registration, regardless of turnover.
• E-commerce Operators: E-commerce businesses must register for GST regardless of their turnover.
• Casual Taxable Persons: Individuals who occasionally supply goods or services in a state where they do not have a business place must register.

Prerequisites for GST Registration

Before beginning the registration process, ensure that you have the following:

1. Valid PAN Card: The Permanent Account Number (PAN) of the business or the individual applying for GST.
2. Mobile Number: A registered mobile number for OTP verification.
3. Email ID: A valid email address for communication and notifications.
4. Business Address Proof: Documents proving the business address, such as utility bills, rental agreements, or property tax receipts.
5. Bank Account Details: A bank account in the name of the business with a cancelled cheque.
6. Photographs: Passport-sized photographs of the applicant and other directors (if applicable).

Documents Required for GST Registration

The following documents are typically required for GST registration:

1. For Proprietorship

• PAN card of the proprietor
• Aadhaar card of the proprietor
• Proof of business address (utility bill, rental agreement, etc.)
• Bank account statement or cancelled cheque

2. For Partnership Firm

• PAN card of the firm
• Partnership deed
• Aadhaar cards of all partners
• Proof of business address
• Bank account statement or cancelled cheque

3. For Limited Liability Partnership (LLP)

• PAN card of the LLP
• Certificate of incorporation
• LLP agreement
• Aadhaar cards of designated partners
• Proof of business address
• Bank account statement or cancelled cheque

4. For Private/Public Limited Company

• PAN card of the company
• Certificate of incorporation
• Memorandum of Association (MoA) and Articles of Association (AoA)
• Aadhaar cards of directors
• Proof of business address
• Bank account statement or cancelled cheque

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The GST Registration Process

The GST registration process can be completed online through the Goods and Services Tax Network (GSTN) portal. Here’s a step-by-step guide:

Step 1: Visit the GST Portal

Go to the official GST portal: gst.gov.in.

Step 2: Select “Register Now”

On the homepage, click on the "Services" tab, then select "Registration" and choose "New Registration."

Step 3: Fill the Application Form

1. Select the Type of Taxpayer: Choose the appropriate option (e.g., Regular taxpayer, Composition dealer, etc.).
2. Fill in Details: Enter the required details, including the name of the business, PAN, state, and district.

Step 4: Receive OTP for Verification

After submitting the details, you will receive an OTP on your registered mobile number and email. Enter the OTP for verification.

Step 5: Fill Additional Details

Once verified, you will be redirected to complete the application form:

1. Business Details: Provide details about the business, including the type of business, date of commencement, and the nature of goods/services offered.
2. Address Details: Fill in the principal place of business and additional places of business (if any).
3. Bank Account Details: Enter the bank account details, including the account number and IFSC code.
4. Documents Upload: Upload the required documents as specified earlier.

Step 6: Submit the Application

After filling in all the details and uploading the necessary documents, review the application for accuracy. Once confirmed, submit the application.

Step 7: ARN Generation

Upon successful submission, you will receive an Application Reference Number (ARN) via SMS and email. This ARN can be used to track the status of your application.

Step 8: GST Registration Certificate

The GST department will review your application. If everything is in order, you will receive your GST registration certificate within 3-7 working days. If there are any discrepancies, the department may ask for additional information or clarification.

Post-Registration Compliance

Once you receive your GST registration, it’s essential to comply with the following requirements:

1. Filing GST Returns

Registered businesses must file GST returns regularly. The returns include:

• GSTR-1: Monthly return for outward supplies.
• GSTR-3B: Monthly self-assessment return.
• GSTR-9: Annual return.

2. Maintaining Records

Maintain proper records of sales, purchases, and input tax credits. This includes invoices, bills, and other relevant documents.

3. Payment of GST

Ensure timely payment of GST to avoid penalties and interests. Payments can be made online through the GST portal.

Conclusion

Registering a company for GST is a vital step for businesses operating in India. Understanding the process, documentation, and compliance requirements can significantly ease the registration journey. By following the steps outlined above, businesses can ensure they are compliant, enjoy the benefits of input tax credits, and enhance their credibility in the market.

If you have any questions or need assistance in registering your company for GST, feel free to reach out. At Tripathi & Arora Associates, we are here to help you navigate the complexities of tax compliance and support your business growth!

FAQs Registering a Company for GST in India

Q1. Can I register for GST if my turnover is below the threshold?

Yes, any business can voluntarily register for GST, even if the turnover is below the threshold limit. This enables businesses to avail of input tax credits and enhances credibility.

Q2. How long does it take to get GST registration?

The GST registration process typically takes 3 to 7 working days, provided all documents are in order.

Q3. What if I don’t receive my GST registration certificate?

If you do not receive your GST registration certificate within the stipulated time, you can check the status using your ARN on the GST portal. If there are issues, you may need to contact the GST department.

Q4. Can I cancel my GST registration?

Yes, you can apply for cancellation of GST registration through the GST portal. However, ensure that you have filed all pending returns and paid any outstanding dues before cancellation.

Q5. What happens if I fail to register for GST?

Failure to register for GST when required can lead to penalties, fines, and legal action. It is crucial to comply with the registration requirements to avoid these issues.

Q6. Is GST registration mandatory for e-commerce businesses?

Yes, e-commerce operators must register for GST regardless of their turnover to ensure compliance with tax obligations.