What is GST Registration?

GST (Goods and Services Tax) registration is the process by which a business gets a GSTIN (GST Identification Number) from the government.

It allows the business to collect GST from customers, claim input tax credit, and comply with GST laws.

Who Needs GST Registration?

Turnover above ₹40 lakh (goods) or ₹20 lakh (services). (Thresholds vary for special category states)
Inter-state supply of goods or services.
E-commerce operators and online marketplaces.
Businesses required to collect TCS under GST.
Casual taxable persons or non-resident taxable persons.

Small businesses below the turnover limit can register voluntarily to avail input tax credit or sell to GST-registered businesses.

For proprietorships, partnerships, LLPs, or companies, the documents differ slightly but generally include:

PAN card of the business or applicant.
Proof of business address (e.g., electricity bill, rental agreement).
Identity and address proof of promoters/partners (Aadhaar, Passport, Voter ID).
Bank account details (cancelled cheque or bank statement).
Photograph of the applicant.
Business constitution proof (partnership deed, incorporation certificate, etc.).

Benefits of GST Registration

Legal recognition to the business.

Ability to collect GST and issue GST invoices.

Ability to claim input tax credit (ITC).

Avoid penalties for non-registration.

Easier business expansion across India.