HRA
Harun Raaj & Associates
🧾 GST

GST Registration in India

Register for GST under Section 22 of the CGST Act, 2017. Mandatory once your annual turnover exceeds ₹20 lakh (services) or ₹40 lakh (goods). GSTIN issued in 3–7 working days with Aadhaar authentication.

Register for GST — Starting ₹999 →Talk to a CA

Starting from

₹999

GSTIN in

3–7 days

Govt. fee

₹0

ICAI registered

✓ Verified CA

Regulatory Basis

GST registration is governed by Sections 22–30 of the Central Goods and Services Tax (CGST) Act, 2017, read with Rules 8–26 of the CGST Rules, 2017. Every supplier whose aggregate turnover in a financial year exceeds the prescribed threshold is required to register in the state from which supply is made. Failure to register when liable is a criminal offence under Section 132 and attracts penalties under Section 122.

ProvisionWhat it saysConsequence of non-compliance
Section 22(1)Mandatory registration if aggregate turnover > thresholdLiable from the date of crossing threshold
Section 24Mandatory registration regardless of turnover (inter-state, e-commerce, RCM, OIDAR, etc.)No threshold exemption — register from Day 1
Section 25(1)Application to be filed within 30 days of becoming liablePenalty under §122 for non-registration from the date of liability
Section 122(1)Penalty for supply without registrationHigher of ₹10,000 or 100% of tax due
Section 50Interest on delayed payment of tax18% p.a. on tax payable from due date
Section 132(1)(b)Criminal offence for supplying without GST registration with intent to evadeUp to 5 years imprisonment + fine for tax evasion > ₹5 crore

Registration Threshold — Who Must Register?

CategoryAnnual turnover thresholdApplicable states
Goods supplier₹40 lakhsAll states except Special Category States (enhanced threshold per Notification 10/2019-CT)
Service provider₹20 lakhsAll states except Special Category States
Goods or services (Special Category)₹10 lakhsManipur, Mizoram, Nagaland, Tripura
Inter-state supplierNil (no threshold)All states — mandatory under Section 24(i) regardless of turnover
E-commerce operatorNil (no threshold)All states — mandatory under Section 24(ix)
Casual taxable personNil (no threshold)All states — mandatory under Section 24(ii), temporary registration
Reverse Charge Mechanism (RCM) recipientNil (no threshold)All states — mandatory under Section 24(iii)

Aggregate turnover includes all taxable, exempt, and zero-rated supplies under the same PAN across India — even supplies from multiple states or multiple businesses under the same PAN are aggregated.

How It Works — 5 Steps

01

Share your documents

Upload your PAN, Aadhaar, business address proof, and bank statement in the secure portal. For Pvt Ltd or LLP: Certificate of Incorporation, MOA/AOA, and director KYC.

02

CA prepares application

Our CA verifies documents, identifies your HSN/SAC codes, confirms the correct business classification, and prepares Form GST REG-01 (Part A + Part B). We resolve any discrepancies before filing.

03

Application filed on GST portal

We file on gst.gov.in using DSC or EVC. You receive the ARN (Application Reference Number) immediately — this is proof of filing and can be shared with vendors while the GSTIN is awaited.

04

Aadhaar authentication

Complete Aadhaar OTP verification on your registered mobile. This triggers the 3-working-day fast-track processing under Rule 9(1A) of the CGST Rules. Without Aadhaar authentication, processing takes up to 30 working days.

05

GSTIN issued to your vault

Your GST Registration Certificate (Form GST REG-06) with your 15-digit GSTIN is issued and saved to your encrypted vault. We verify all details and deliver your GST portal login credentials.

Documents Required

Proprietorship

  • PAN card of proprietor
  • Aadhaar card (for authentication)
  • Passport-size photograph
  • Business address proof (electricity bill / rent agreement / NOC)
  • Bank account statement or cancelled cheque

Private Limited / LLP

  • Certificate of Incorporation / LLP Agreement
  • PAN card of company / LLP
  • MOA and AOA (for companies)
  • Board resolution authorising signatory
  • PAN + Aadhaar of all directors / designated partners
  • Business premises address proof
  • Bank account statement

Partnership Firm

  • Partnership deed (registered or unregistered)
  • PAN card of the firm
  • PAN + Aadhaar of all partners
  • Photographs of all partners
  • Business address proof
  • Bank account statement

Transparent Pricing

Government fee for GST registration is ₹0. You pay only for professional services. No hidden charges.

Most Common

New Registration

₹999

Single state

  • Proprietorship / Partnership / Company
  • Document verification & preparation
  • GST REG-01 filing on gst.gov.in
  • Aadhaar authentication support
  • ARN tracking until GSTIN issued
  • GST portal login credentials
Get started →

Composition Scheme

₹1,499

Section 10 CGST Act

  • All of New Registration
  • Composition option (GST CMP-02)
  • Confirmation of eligibility (turnover < ₹1.5 Cr)
  • Guidance on quarterly CMP-08 filing
  • Bill of Supply format setup
Get started →

Additional State

₹1,499

Per extra state

  • Each additional state GSTIN
  • Additional place of business filing
  • State-specific address proof review
  • Full registration per state
Get started →

Cancellation

₹799

Section 29 CGST Act

  • Voluntary cancellation application
  • GSTR-10 (Final Return) filing
  • Reversal of ITC on stock
  • Closure compliance checklist
Talk to a CA →

All plans include CA review and GSTIN delivery. GST (18%) additional on invoice. Multi-state discount available for 3+ states.

Frequently Asked Questions

Who is required to register for GST in India?

Under Section 22 of the CGST Act, 2017, a supplier must register once aggregate turnover crosses ₹20 lakhs for services or ₹40 lakhs for goods, with ₹10 lakhs for certain special category states. Section 24 also makes registration mandatory regardless of turnover for inter-state suppliers, e-commerce operators, casual taxable persons, non-resident taxable persons, RCM cases, and OIDAR providers.

What happens if I do not register for GST when I am liable?

Failure to register when liable can attract a penalty under Section 122(1) of the CGST Act, 2017: the higher of ₹10,000 or 100% of the tax due. You may also owe interest under Section 50 on tax that should have been paid from the date liability arose.

What documents are required for GST registration?

For a proprietorship, you usually need PAN, Aadhaar, a photograph, business address proof, and a bank account proof. For companies, the usual set is Certificate of Incorporation, MOA/AOA, PAN of the company, board resolution for the signatory, and KYC for directors. Partnerships generally need the partnership deed, PAN of the firm and partners, and partner KYC.

How long does GST registration take?

With Aadhaar authentication, GST registration is typically approved in about 3 working days. Without Aadhaar authentication, the officer can take up to 30 working days. If a notice is issued, the applicant must respond within the prescribed timeline before approval or rejection is decided.

What is the Composition Scheme under GST?

The Composition Scheme under Section 10 lets eligible small taxpayers pay tax at a fixed percentage of turnover instead of the regular GST rate. It is designed for smaller businesses, but composition dealers cannot claim input tax credit, cannot make inter-state supplies, and file under the composition return structure instead of regular GST returns.

Can I apply for GST registration voluntarily below the threshold?

Yes. Section 25(3) allows voluntary GST registration even if you are below the threshold. This can help when you sell to GST-registered customers, want to claim input tax credit, or plan to export and claim zero-rated benefits.

How much does GST registration cost?

There is no government fee for GST registration. At Harun Raaj & Associates, new GST registration starts at ₹999 and includes document verification, filing, Aadhaar authentication support, ARN tracking, and GSTIN delivery. Composition Scheme registration is ₹1,499.

Validate Any GSTIN — Free Tool

Instantly verify any 15-digit GSTIN before doing business. Check registration status, state, and PAN linkage.

Open GSTIN Validator →

Get Your GSTIN in 3 Working Days

Every day you operate without GST registration (when liable) is a day of potential ₹10,000 penalty. Our CA handles the entire process — you only need to share documents and complete Aadhaar OTP.

Register for GST — Starting ₹999 →Ask a CA about eligibility

ICAI-registered Chartered Accountants · Aadhaar-authenticated filing · 3–7 working day GSTIN · Section 22 & Section 24 CGST Act, 2017