GST Registration in India: Who Needs It, Documents & Process

Goods and Services Tax (GST) is India's unified indirect tax on the supply of goods and services. If you run a business, one of the first questions you'll face is whether you need to register for GST — and getting it right keeps you compliant and lets you claim input tax credit.

Who needs to register for GST?

Registration is driven mainly by turnover, but several situations make it mandatory regardless of turnover.

Turnover thresholds

• Suppliers of goods: registration is generally required once aggregate turnover exceeds ₹40 lakh in a financial year (₹20 lakh in special-category states).
• Suppliers of services: the threshold is generally ₹20 lakh (₹10 lakh in special-category states).

These limits can change, and state-specific rules apply — always confirm the current threshold for your state and activity before deciding.

Mandatory registration (any turnover)

• Inter-state supply of goods
• E-commerce operators and sellers on e-commerce platforms
• Businesses liable to pay tax under reverse charge
• Casual taxable persons and non-resident taxable persons
• Input Service Distributors and those required to deduct TDS/TCS under GST

Documents required

Requirements vary by the type of entity. Typical documents include:

• Proprietorship / Individual: PAN and Aadhaar of the proprietor, photograph, bank account proof, and business address proof.
• Partnership / LLP: PAN of the firm, partners' IDs and photos, partnership deed / LLP agreement, and address proof.
• Private / Public Ltd / OPC: Company PAN, Certificate of Incorporation, MOA & AOA, directors' IDs and photos, board resolution / authorisation, and address proof.

The registration process

1. Create an account on the GST portal and complete Part A of Form GST REG-01 (PAN, mobile, email).
2. Fill Part B with business details and upload the required documents.
3. Verify using DSC or EVC/e-sign.
4. An Application Reference Number (ARN) is generated; the officer reviews the application.
5. On approval, your GSTIN (15-digit registration number) is issued and the registration certificate is available for download.

Benefits of registering

• Legal authority to collect GST and issue tax invoices
• Eligibility to claim Input Tax Credit on your purchases
• Easier onboarding with larger clients and e-commerce platforms
• Improved credibility and smoother inter-state trade

Common mistakes to avoid

• Delaying registration after crossing the threshold (this can attract penalties)
• Mismatched or outdated address and bank proofs
• Choosing the wrong scheme (regular vs. composition) for your business

How Ashlins can help

Our team handles GST registration end to end — assessing whether you need to register, preparing documentation, filing the application and following up until your GSTIN is issued — plus ongoing returns and advisory. Explore our Taxation Services or get in touch.

This article is general information, not professional advice. GST thresholds, rules and forms change over time — please verify current requirements or consult a qualified professional before acting.