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The Goods and Services Tax (GST) is India's unified indirect tax that replaced a complex web of central and state taxes. If you run a business in India, understanding whether you need to register for GST — and how to do it — is essential.
- ₹40 Lakhs — Goods suppliers (₹20 lakhs for special category states)
- ₹20 Lakhs — Service providers (₹10 lakhs for special category states)
- Mandatory regardless of turnover — Inter-state suppliers, e-commerce sellers, reverse charge recipients
Who Must Mandatorily Register for GST?
- ✅ Businesses with annual turnover above the threshold
- ✅ Anyone supplying goods/services across state borders
- ✅ E-commerce operators and sellers on Amazon, Flipkart, Meesho etc.
- ✅ Casual taxable persons and non-resident taxable persons
- ✅ Persons liable to pay tax under Reverse Charge Mechanism (RCM)
- ✅ Input Service Distributors (ISD)
- ✅ Agents supplying goods/services on behalf of others
Documents Required for GST Registration
| Category | Documents |
|---|---|
| All Applicants | PAN Card, Aadhaar, Photo, Bank Account details |
| Proprietorship | Owner's PAN + Aadhaar, address proof |
| Company / LLP | Certificate of Incorporation, MoA/AoA, Directors' PAN + Aadhaar, Board Resolution |
| Business Address | Electricity bill + Rent agreement (if rented) / Property deed (if owned) |
Step-by-Step GST Registration Process
Go to gst.gov.in → Services → Registration → New Registration.
Enter PAN, mobile number, email. OTP verification is done on both mobile and email.
Enter business name, address, bank details, nature of business, HSN/SAC codes for your goods/services.
Upload all required documents. Sign using DSC (for companies) or EVC/Aadhaar OTP (for individuals).
An Application Reference Number (ARN) is issued. The GST officer reviews the application within 7 working days.
A 15-digit GSTIN is allotted. You can now collect GST from customers and file returns.
If you are required to register for GST but fail to do so, the penalty is 10% of the tax due, subject to a minimum of ₹10,000. For deliberate tax evasion, the penalty is 100% of the tax amount.
Even if your turnover is below the threshold, voluntary GST registration can benefit your business — it allows you to claim Input Tax Credit and gives your business a more professional image, especially when dealing with larger companies or government contracts.
GST registration is a critical first step for any business in India. The process is fully online but requires correct documentation and careful form-filling. Legal Chanakya's tax professionals ensure error-free, fast GST registration — typically within 3–5 working days.
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