GST registration and GSTIN online

GST registration is the process of obtaining a 15-digit GSTIN from the GST Network (GSTN) under the GST Act, 2017. It authorizes a business to collect GST on outward supplies, claim input tax credit, and issue GST-compliant invoices. Registration is mandatory for businesses above certain turnover thresholds or in certain categories irrespective of turnover.

No. GST registration is mandatory only for businesses with turnover above ₹20 lakh (₹10 lakh in special category states) or for those in mandatory categories like inter-state suppliers, e-commerce operators, and casual taxable persons. Businesses below the threshold can register voluntarily.

The threshold is ₹20 lakh per financial year for businesses in special category states (north-eastern states, Himachal Pradesh, Uttarakhand) and ₹40 lakh per financial year for all other states. This is specified under Section 22 of the CGST Act, 2017.

Mandatory registration is required by law when you cross the turnover threshold or fall into a specified category. Voluntary registration is optional - you can register even if your turnover is below the threshold. Voluntary registration allows you to claim ITC and is often beneficial if you have significant purchases with GST.

Yes. A sole proprietorship can register for GST using the proprietor's PAN and Aadhaar. There is no minimum capital requirement. The proprietor is the authorized signatory for the GSTIN.

GSTIN (Goods and Services Tax Identification Number) is a 15-digit alphanumeric number based on the PAN of the taxpayer. The first two digits represent the state code, the next ten are the PAN, the 13th digit is the entity number, the 14th is 'Z' by default, and the 15th is a check digit.

Typically 3 to 7 working days from when all documents are submitted correctly on the GST portal. The ARN is generated the same day, and the GST officer has 3 working days to review before issuing the GSTIN. Queries from the officer can add a few more days.

PAN card, Aadhaar of authorized signatory, proof of business address, bank proof (cancelled cheque or statement), photograph, and business registration proof. A DSC is required for companies and LLPs. The exact list varies by entity type.

No. GST registration on the GST portal (gstn.org.in) is completely free. There is no government fee. You only pay a professional fee if you use a CA or consultant to help with the application.

The turnover threshold for the composition scheme is ₹1.5 crore per financial year (raised from ₹1 crore from 1 April 2024 under CGST Amendment Rules, 2024). Special category states have a threshold of ₹75 lakh.

Yes. You can voluntarily cancel your GST registration by filing Form GST REG-19 on the GST portal. You must also file Form GSTR-10 (final return) within 3 months of the cancellation order. The GST officer can also cancel registration suo motu under Section 29 for violations.

If you are required to register but do not, you face penalties under Section 122 of the CGST Act: up to ₹10,000 or the tax amount evaded, whichever is higher. Additionally, you cannot claim ITC on purchases, and many B2B customers and e-commerce platforms will refuse to work with you.

Log into the GST portal (gstn.org.in) using your credentials. Navigate to 'Services > Registration > Application Status' to see whether your application is pending, approved, or rejected. You can also check using your ARN on the portal without logging in.

NRIs can register for GST if they make taxable supplies in India. They must appoint an authorized signatory resident in India and obtain a PAN. The GSTIN is tied to the PAN, so the NRI must apply for a PAN first.

Form GST REG-01 is the application form for GST registration filed on the GST portal. Part A is filed first to generate the TRN (Temporary Reference Number), and Part B is then completed with all detailed information and documents. This is the primary form for new GST registration applications.

DSC is required for certain categories - specifically, companies (Private Limited, Public Limited, OPC), LLPs, and entities registered under Section 25 of the Companies Act. For sole proprietorships and partnership firms, DSC is optional; Aadhaar-based e-sign can be used instead.