Harun Raaj & AssociatesHarun Raaj & Associates
Indirect Tax Servicesvia GST Portal

GST Registration

GST Registration

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STARTING FROM₹1,499
TYPICAL TIMELINE5 days
DOCS REQUIRED3 documents
APPLICABLE TOIndividual, Company, LLP, Partnership

Regulatory Framework

GST registration is mandatory under Section 22 of the Central Goods and Services Tax Act, 2017 for every supplier whose aggregate annual turnover in a financial year exceeds the prescribed threshold — ₹40 lakh for goods suppliers and ₹20 lakh for service providers (₹10 lakh in special category states). Certain categories must register regardless of turnover: inter-state suppliers, e-commerce operators, persons liable to pay tax under reverse charge, and casual taxable persons (Section 24, CGST Act).\n\nKey compliance after registration:\n- Display GSTIN on all tax invoices (Rule 46, CGST Rules 2017)\n- File GSTR-3B monthly or quarterly (Section 39, CGST Act)\n- File GSTR-1 for outward supply details\n- Maintain accounts for at least 72 months (Section 36, CGST Act)\n\nPenalty for non-registration: 10% of tax due or ₹10,000, whichever is higher (Section 122, CGST Act). Intentional evasion attracts 100% of tax evaded.\n\nProcess: Application via GST Portal → ARN generated → Verification by GST officer → GSTIN issued (typically 7 working days from application date under Rule 9, CGST Rules).

How It Works

  1. 1

    Document Collection

    PAN, Aadhaar, address proof, bank statement, and business constitution documents gathered and reviewed by our team.

    Government
  2. 2

    Application Filing on GST Portal

    Form GST REG-01 filed online with all attachments. ARN generated immediately upon submission.

    Government
  3. 3

    Aadhaar Authentication

    Authorised signatory completes Aadhaar OTP verification on the portal — speeds up approval significantly.

    Government
  4. 4

    Officer Verification

    GST officer reviews application within 7 working days (Rule 9, CGST Rules). If additional documents are needed, clarifications filed within 7 days.

    Government
  5. 5

    GSTIN Issued

    GST Registration Certificate (Form GST REG-06) issued with your 15-digit GSTIN. We deliver the certificate and brief you on your compliance calendar.

    Government

Frequently Asked Questions

Who must register for GST and what is the threshold?
Under Section 22 of the CGST Act 2017, registration is mandatory if aggregate turnover exceeds ₹40 lakh (goods, non-special category states) or ₹20 lakh (services or special category states). Section 24 mandates registration regardless of turnover for: inter-state suppliers, e-commerce operators, casual taxable persons, and reverse charge recipients. Voluntary registration is available below the threshold — advisable when purchasing from GST-registered suppliers to claim ITC.
What documents are needed and how long does registration take?
Documents: PAN, Aadhaar of promoter, certificate of incorporation/partnership deed, address proof of principal place of business, bank statement, photograph, and DSC (for companies) or EVC (for others). Timeline: GSTIN issued in 3–7 working days. Form GST REG-01 is filed on the GST portal; Aadhaar authentication is mandatory since 1 August 2020 (Rule 8). Physical verification of premises may be ordered by the officer.
What is the difference between regular and composition scheme?
Regular registration: charge GST at standard rates, collect from customers, file monthly GSTR-1 and GSTR-3B, claim full ITC. Composition scheme (Section 10): turnover ≤ ₹1.5 crore (goods) or ₹50 lakh (services); pay tax at 0.5–5% on turnover; no ITC; file quarterly CMP-08. Composition dealers cannot make inter-state supplies or issue tax invoices. Optimal for local retailers with low input taxes.
What happens if GST registration is not obtained when required?
Section 122(1): supplies made without registration attract a penalty of 100% of the tax amount or ₹10,000 per supply, whichever is higher. Section 73/74 proceedings can be initiated for recovery of unpaid tax. The buyer also loses ITC on purchases from an unregistered supplier where GST should have been charged. Registration does not operate retrospectively — past supplies remain taxable from when the obligation arose.
Can a single PAN have multiple GSTINs?
Yes — a person with business in multiple states must register in each state separately. Within the same state, multiple registrations are possible for separate business verticals under Section 25(2). Each GSTIN is an independent taxable person — returns, payments, and ITC are tracked separately. An e-commerce operator must register in every state from which goods are supplied, regardless of its own physical presence.

Ready to get GST Registration?

File a request in under 2 minutes. Our team contacts you within 24 hours.