GST registration: who, when and how

When you must register

• Aggregate turnover above ₹40 lakh (goods) or ₹20 lakh (services) in a year. Some north-eastern and hill states have lower limits (₹10–20 lakh).
• Regardless of turnover: inter-state suppliers of goods, casual and non-resident taxable persons, persons liable under reverse charge, e-commerce operators and most sellers through them, ISDs, GST TDS/TCS deductors, and agents supplying on behalf of others.

How to apply

1. On the GST portal, fill REG-01 Part A with PAN, mobile and email (OTP verification).
2. Complete Part B: business details, promoters, principal and additional places of business, goods/services (HSN/SAC), bank account.
3. Upload documents: PAN, Aadhaar, photos, address proof (electricity bill, rent agreement or NOC), bank proof.
4. Aadhaar authentication (biometric at a GST Suvidha Kendra in some states).
5. Approval normally within 7 working days (up to 30 days if physical verification is required). Certificate: REG-06.

After registration

Display the certificate and GSTIN at each place of business, start issuing tax invoices, and file returns from the effective date.

Sources

• Central Goods and Services Tax Act, 2017 (as amended)