Complete guide to GST registration — eligibility, required documents, the online application process, and post-registration compliance.
What is GST?
Goods and Services Tax (GST) replaced VAT, Service Tax, and Excise Duty from July 2017. It follows a dual structure: CGST + SGST for intra-state, and IGST for inter-state transactions.
Who Must Register?
- Annual aggregate turnover exceeds ₹40 lakhs (goods) or ₹20 lakhs (services)
- Inter-state supply of goods (regardless of turnover)
- E-commerce sellers (Amazon, Flipkart) — regardless of turnover
- Casual taxable persons and non-resident taxable persons
Documents Required
- PAN card of business / proprietor / partners / directors
- Aadhaar of authorised signatory
- Business address proof (electricity bill, rent agreement, or NOC)
- Bank statement or cancelled cheque
- MOA/AOA or Partnership Deed (for companies/firms)
Application Process
Step 1: Visit gst.gov.in → New Registration → enter PAN, mobile, email → OTP verification.
Step 2: Fill Part A (basic details) and Part B (business, promoter, address, bank details).
Step 3: Upload documents → submit with DSC or EVC (Aadhaar OTP).
Step 4: Receive ARN for tracking. GSTIN issued within 5-7 working days.
Key Filing Deadlines Post-Registration
| Return | Frequency | Due Date |
|---|---|---|
| GSTR-1 | Monthly | 11th of next month |
| GSTR-3B | Monthly | 20th of next month |
| GSTR-9 | Annual | 31st December |
Late fees: ₹50/day (₹25 CGST + ₹25 SGST) + 18% interest on unpaid tax.