GST Registration

What is GST Registration

GST registration is the process of getting your business recognised under the Goods and Services Tax Act and issued a unique GSTIN (GST Identification Number). It's what allows you to legally collect GST, claim input tax credit, issue GST-compliant invoices, and — for exporters — access refund and LUT benefits. Registration is triggered by turnover thresholds, but also by certain activities regardless of turnover, such as interstate supply or e-commerce sales.

Who needs it

• Businesses crossing the threshold turnover — ₹40 lakh for goods and ₹20 lakh for services in most states, with lower thresholds in special category states
• Anyone making interstate taxable supply, regardless of turnover
• Exporters of goods or services who want to claim GST refunds and LUT benefits
• E-commerce sellers and operators required to register irrespective of turnover
• Businesses opting for voluntary registration to claim input tax credit

Documents Required

• PAN card of the business/proprietor
• Aadhaar card of the proprietor, partners or directors
• Business address proof
• Bank account details
• Incorporation certificate or partnership deed, as applicable
• Photographs of the proprietor, partners or directors
• Digital signature (for companies and LLPs)

Process

1. Apply on the GST portal using Form GST REG-01.
2. Submit business and promoter details along with the required documents.
3. The jurisdictional officer verifies the application — this may include a clarification query or physical verification of the premises.
4. GSTIN is issued once the application is approved.

FAQs

Is GST registration mandatory for exporters regardless of turnover?

Most exporters register to access refund and LUT benefits even if their turnover is below the general threshold, though exact applicability can vary by case [TODO: confirm from policy docs].

How long does registration take?

Typically a few working days once all documents are in order and there are no clarification queries from the department.

Can registration be cancelled?

Yes. Registration can be cancelled on the taxpayer's own request, or by the department for specified instances of non-compliance.