## What Is [GST Registration](https://www.harunraaj.com/services/gst-registration)?

GST registration is mandatory for any business whose aggregate turnover exceeds prescribed thresholds under **Section 22 of the Central Goods and Services Tax Act, 2017 (CGST Act)**. Registration results in a 15-digit **GSTIN** tied to your PAN.

## Who Must Register?

### Turnover Threshold (Section 22)
| Supplier Type | Threshold |
|---|---|
| Goods supplier — general states | ₹40 lakh |
| Goods supplier — special category states | ₹20 lakh |
| Services supplier — all states | ₹20 lakh |
| Services supplier — special category states | ₹10 lakh |

### Mandatory Without Threshold (Section 24)
- Inter-state suppliers of goods
- E-commerce operators and suppliers through e-commerce platforms
- Casual taxable persons and non-resident taxable persons
- Persons liable to deduct TDS under Section 51 or collect TCS under Section 52
- Input Service Distributors

> **CBIC Circular No. 196/08/2023-GST** clarified that IT/software services exported under LUT are zero-rated, but GST registration is still required.

## Documents Required

**Proprietorship:** PAN, Aadhaar, address proof, bank statement, photograph.

**Private Limited Company / LLP:** Certificate of Incorporation, company PAN, MOA/AOA or LLP Agreement, PAN and Aadhaar of all directors/partners, Board Resolution, registered office proof, bank details.

## The Online Registration Process

### Part A — TRN Generation
Visit gst.gov.in → Services → Registration → New Registration. Enter details and PAN — a **Temporary Reference Number (TRN)** valid for 15 days is generated.

### Part B — Application Completion
Fill all 10 tabs including Aadhaar Authentication (mandatory since Notification No. 17/2020-CT). Submit with DSC (Class 3) for companies, or EVC for proprietorships.

### GST Officer Review
Approval or clarification within **30 working days** of Aadhaar-verified applications.

## GSTIN Format

Example `29AABCS1234E1ZK`: State code (29) + PAN + registration number + fixed character + check digit.

## Penalties for Non-Registration

**10% of tax due, minimum ₹10,000** (Section 122(1) CGST Act). For deliberate evasion: **100% of tax amount** and potential prosecution under Section 132.

## Post-Registration Returns

| Return | Frequency | Due Date |
|---|---|---|
| GSTR-3B | Monthly | 20th of next month |
| GSTR-1 | Monthly or quarterly (QRMP) | 11th of next month / 13th of quarter end |
| GSTR-9 (Annual) | Annual | 31 December of following year |

Our team completes GST registration within 3-5 working days of document submission.

## Frequently Asked Questions

### What documents are required for GST registration?

The core documents are: PAN of the applicant, Aadhaar for authentication, proof of business address (electricity bill, rent agreement, or property tax receipt), bank account statement or cancelled cheque, photograph of the applicant, and the business registration certificate (partnership deed, incorporation certificate, etc.). Additional documents depend on the entity type.

### How long does GST registration take?

If Aadhaar authentication is completed, registration is typically granted within 7 working days under Rule 9 of the CGST Rules. Without Aadhaar authentication, the officer may conduct physical verification, extending the timeline to up to 30 days. Deficiencies in the application (Form GST REG-03) add further delays.

### Can GST registration be cancelled voluntarily?

Yes. A registered person can apply for cancellation under Section 29(1) if they cease business, transfer the business, or if turnover falls below the threshold. However, they must file all pending returns, pay any outstanding tax, and reverse input tax credit on closing stock. The application is filed in Form GST REG-16.

### What is the difference between regular and composition GST registration?

Regular registration allows full input tax credit, interstate supply, and e-commerce sales. Composition registration under Section 10 offers a simplified flat-rate tax (1% for traders, 5% for restaurants, 6% for others on turnover) but prohibits interstate supply, input tax credit claims, and collection of tax from customers. The turnover ceiling for composition is ₹1.5 crore (₹75 lakh in special category states).

### Is a separate GST registration needed for each state?

Yes. Under Section 25(1) of the CGST Act, a person is required to obtain a separate registration in each state from which they make taxable supplies. A business operating from Maharashtra and Karnataka needs two GSTINs, files separate returns for each, and maintains separate books of account for each registration.

I'm CA Harun Raaj, Visakhapatnam. If any of this affects you or your business, reach out — I'd be glad to help.

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## See Also

- [GST Registration: Threshold Limits, Exemptions, and Penalty in 2025](https://www.harunraaj.com/blog/gst-registration-threshold-guide)
- [RoDTEP Rate Chart 2025-26 for Indian Exporters — Scheme Guide, Eligible Categories & How to Claim](https://www.harunraaj.com/blog/rodtep-rate-chart-exporters-india-2025-26)
- [GSTR-9 Annual Return — Complete Filing Guide for FY 2025-26](https://www.harunraaj.com/blog/gstr-9-annual-return-filing-guide)

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