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GST Registration in India: Complete Guide & Process 2026
Complete guide to GST registration in India. Learn about eligibility, documents, registration process, returns filing, and GST compliance requirements.
Executive Summary
Goods and Services Tax (GST) is India's comprehensive indirect tax system that replaced multiple central and state taxes. GST registration is mandatory for businesses with turnover exceeding the threshold limit. This guide covers everything about GST - from registration eligibility and required documents to the step-by-step registration process, various GST return forms (GSTR-1, GSTR-3B, GSTR-9), input tax credit claims, and compliance requirements. Whether you are a manufacturer, trader, service provider, or e-commerce operator, understand your GST obligations to avoid penalties and maximize tax benefits.
What is GST Registration?
Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services in India. It replaced multiple taxes like VAT, Service Tax, Excise Duty, and others, creating a unified tax structure across the country.
GST registration is the process of obtaining a unique 15-digit Goods and Services Taxpayer Identification Number (GSTIN) from the GST authorities. Once registered, the business must collect GST from customers, file regular returns, and pay tax to the government.
Types of GST:
- CGST (Central GST): Collected by Central Government on intra-state sales
- SGST (State GST): Collected by State Government on intra-state sales
- IGST (Integrated GST): Collected by Central Government on inter-state sales
Who Needs to Register:
- Businesses with turnover > ₹20 lakhs (₹10 lakhs for special states)
- Inter-state suppliers regardless of turnover
- E-commerce operators and sellers
- Casual taxable persons
- Non-resident taxable persons
- Input service distributors
Why is GST Registration Important?
Input Tax Credit
Claim credit for GST paid on purchases, reducing overall tax liability and cascading effect.
Interstate Trade
GST registration enables seamless interstate sales without multiple state registrations.
Business Credibility
GSTIN adds legitimacy to business, making it easier to deal with corporates and government.
Online Process
Entirely online registration and compliance process through GST portal.
Composition Scheme
Small businesses can opt for composition scheme with lower tax rates and simpler compliance.
Legal Protection
Registered businesses are protected from penalties for non-compliance.
Step-by-Step Process
Check Eligibility and Gather Documents
Verify if you meet threshold limits or mandatory registration criteria. Collect PAN, Aadhaar, address proof, bank details, and business documents.
Apply on GST Portal (Form GST REG-01)
Visit gst.gov.in > Services > Registration > New Registration. Fill Part-A with PAN, mobile, email for OTP verification.
Complete Part-B with Business Details
Login with TRN, fill business details, promoter/partner details, authorized signatory, principal place of business, additional places, and goods/services details.
Upload Required Documents
Upload PAN, identity proof, address proof, photographs, bank statement/cancelled cheque, and business registration documents as applicable.
Submit with DSC or E-Signature
Verify details and submit application using Digital Signature Certificate (DSC) for companies/LLPs or E-signature (Aadhaar OTP) for others.
Verification and GSTIN Allotment
GST officer verifies application. If complete and correct, GSTIN is issued within 7 working days. Certificate can be downloaded from portal.
Documents Required
Costs & Fees
| Item | Government Fee | Professional Fee |
|---|---|---|
| GST Registration Fee | FREE | - |
| Professional Consultation | - | ₹500 - ₹3,000 |
| DSC (if required) | - | ₹1,500 - ₹2,500 |
| Document Notarization | - | ₹100 - ₹500 |
| Total Estimated Cost | Free (Government) / ₹500 - ₹3,000 (Professional) | |
Common Mistakes to Avoid
Wrong HSN/SAC codes
Solution: Research correct codes on CBIC website. Wrong codes can lead to rejection or incorrect tax liability.
Incorrect business constitution
Solution: Select accurate business type (Proprietorship, Partnership, Company, etc.) as it affects compliance requirements.
Not updating core fields
Solution: Changes in business name, address, or partners require amendment application. File within 15 days of change.
Missing return filing deadlines
Solution: GSTR-1 due by 11th/13th, GSTR-3B by 20th of next month. Set multiple reminders to avoid late fees.
Not reconciling input tax credit
Solution: Regularly reconcile GSTR-2A/2B with purchase records. Claim missed ITC within due dates.
Frequently Asked Questions
Related Resources
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