GST Registration
RecommendedProfessional assistance and application support included.
Obtain your Goods and Services Tax (GST) registration for tax compliance.
Select the option that matches your requirement. Our team will confirm the scope before starting your application.
Professional assistance and application support included.
Government fees and third-party charges apply where mentioned.
GST registration is an important compliance requirement for businesses and professionals who become liable under Indian GST law. Registration provides a unique 15-digit Goods and Services Tax Identification Number (GSTIN) and enables the tax authorities to identify the registered person and monitor GST transactions.
A person may need registration because the applicable turnover threshold is crossed, because the activity falls within a mandatory-registration category, or because voluntary registration is commercially useful.
LegallensIndia assists with eligibility review, document preparation, online filing, Aadhaar authentication, clarification responses, GSTIN allotment, certificate download, and post-registration compliance.
Contact our professionals to simplify your GST registration process and maintain compliance under the GST framework.
The Goods and Services Tax was introduced on 1 July 2017 as a destination-based indirect tax. It replaced several Central and State levies and created a more unified framework for taxing the supply of goods and services.
GST applies throughout the supply chain, including manufacture, wholesale, retail, and final consumption. Eligible input tax credit helps reduce tax cascading, while revenue generally follows the destination or place of consumption under the applicable place-of-supply rules.
Registration liability is not identical for every business. It depends on aggregate turnover, the State or Union Territory, whether the person supplies goods or services, exemptions, compulsory-registration provisions, and notifications applicable to the activity.
GST on a transaction is divided according to whether the supply is intra-State or inter-State.
CGST is levied by the Central Government on an intra-State supply of goods or services. It generally applies together with the corresponding State or Union Territory GST.
SGST is levied by the relevant State Government on an intra-State supply. The place-of-supply and location-of-supplier rules determine whether a transaction is intra-State.
IGST is levied on inter-State supplies, imports, and other transactions treated as inter-State supplies under GST law. It is administered by the Central Government and apportioned under the statutory settlement mechanism.
UTGST applies with CGST to intra-Union-Territory supplies in Union Territories that do not have their own legislature, subject to the applicable GST law.
Registration may arise under the turnover provisions or mandatory- registration provisions. Notifications and exemptions should be checked for the specific activity.
Persons dealing exclusively in wholly exempt or non-taxable supplies are generally not liable under the ordinary threshold rule. An agriculturist is also excluded to the extent specified for produce out of cultivation of land.
The general threshold is based on aggregate turnover during a financial year. The higher threshold for exclusive suppliers of goods applies only where the relevant notification and conditions are met.
| Supplier Category | General Threshold Position |
|---|---|
| Service providers | Generally ₹20 lakh, with ₹10 lakh applying in the States currently covered by the lower threshold, subject to Section 22 and notifications. |
| Exclusive suppliers of goods | Up to ₹40 lakh in States or Union Territories that adopted the enhanced threshold and where all notification conditions are satisfied. |
| Goods suppliers not qualifying for ₹40 lakh | The ordinary ₹20 lakh or applicable lower threshold may apply. |
| Compulsory-registration categories | Registration may be required irrespective of turnover, subject to specific exemptions and notifications. |
| Voluntary applicants | May apply below the threshold but become subject to normal registered-person obligations after registration. |
Threshold rules have exceptions. Interstate suppliers of services and certain suppliers through e-commerce operators may benefit from notified exemptions, so registration should not be decided from a single checklist alone.
Aggregate turnover is calculated on an all-India PAN basis. It generally includes the aggregate value of taxable supplies, exempt supplies, exports, and inter-State supplies of persons having the same PAN.
Aggregate turnover excludes CGST, SGST, UTGST, IGST, and cess. It also excludes the value of inward supplies on which tax is payable under reverse charge. Turnover from every place of business under the same PAN must be considered together.
The GST registration certificate is issued electronically in Form GST REG-06 after approval. It records the legal name, trade name, GSTIN, constitution of business, principal and additional places of business, registration date, and other approved particulars.
GSTIN stands for Goods and Services Tax Identification Number. It is a unique 15-character alphanumeric identifier assigned to a registered person for a particular State or Union Territory.
The GSTIN is linked to the taxpayer's PAN and State code and is used for invoices, returns, payments, e-way bills, e-invoices where applicable, notices, refunds, and other GST compliance.
A person below the mandatory threshold may apply voluntarily. Once registration is granted, the person is treated as a normal registered taxable person and must comply with invoicing, payment, return filing, recordkeeping, and other applicable GST obligations.
Voluntary registration should be chosen after considering recurring return filing, tax payment, reconciliation, invoice, and record- maintenance costs.
| Entity Type | Commonly Required Documents |
|---|---|
| Proprietor or Individual | PAN and Aadhaar of proprietor, photograph, mobile and email, business details, authorised-signatory details, and principal-place proof. |
| Partnership or LLP | Firm PAN, partnership or LLP deed, incorporation record for LLP, partner and signatory details, photographs, authorisation, and place-of-business proof. |
| Hindu Undivided Family | HUF PAN, Karta PAN and Aadhaar, photograph, business details, and principal-place proof. |
| Company | Company PAN, incorporation certificate, constitutional documents, director and authorised-signatory details, photograph, board resolution or authorisation, and place-of-business proof. |
| Trust, Society, or Other Entity | Entity PAN, registration instrument, governing document, office-bearer and signatory details, authorisation, and place-of-business proof. |
The accepted evidence depends on whether the premises are owned, rented, leased, shared, or used with consent.
Review the PAN-based aggregate turnover, States of operation, goods or services supplied, e-commerce activity, interstate supplies, reverse-charge liability, and compulsory-registration provisions.
Collect the legal and trade names, PAN, constitution, promoter details, business activities, goods or service codes, places of business, contact details, and authorised-signatory information.
Complete Part A of Form GST REG-01 on the official GST Portal using PAN, mobile number, email, and State or Union Territory details. Verify the OTPs to receive a Temporary Reference Number.
Use the reference number to complete Part B, add promoters, authorised signatory, principal and additional places, goods or services, State-specific information, and upload the required documents.
Complete Aadhaar authentication where applicable. Applicants who do not use or complete it may be subject to site verification or additional scrutiny under the current registration process.
Verify the application using DSC, electronic verification code, or another permitted method based on the constitution of business. Preserve the Application Reference Number generated after filing.
If the proper officer issues a clarification notice, submit an accurate response and supporting documents within the period stated on the Portal.
After approval, the GSTIN is allotted and the registration certificate becomes available for download from the GST Portal.
Furnish and validate bank-account details after registration within the period required by the current GST rules and Portal process. Failure to update them can affect return filing and registration status.
The government does not charge a fee for filing a standard GST registration application on the official Portal. Professional charges may apply for eligibility review, document preparation, filing, clarification responses, and compliance assistance.
Approval time depends on Aadhaar authentication, officer scrutiny, document quality, site verification, clarification notices, and GST Portal processing. A fixed three-to-seven-day approval period cannot be guaranteed.
Penalties depend on the nature of the contravention, tax involved, intent, disclosure, and applicable statutory provision.
Registration creates ongoing obligations. A registered taxpayer must file the returns and statements applicable to its taxpayer type and tax period, even where a nil return is required.
Our GST professionals examine turnover, business activity, operating States, supply model, and compulsory-registration provisions before recommending the correct registration type.
We provide an entity-specific checklist and review PAN, Aadhaar, incorporation, authorisation, and premises records for consistency before filing.
LegallensIndia prepares Form GST REG-01, uploads the documents, coordinates verification, and preserves the application reference details.
If the officer requests information or documents, our team helps prepare and submit a clear response through the GST Portal.
After approval, we help download the certificate, review the GSTIN details, add bank information, and explain invoice and return-filing obligations.
Our professionals can assist with periodic GST returns, reconciliations, amendments, notices, annual returns, and other ongoing compliance requirements.
A correctly prepared GST application reduces avoidable clarification notices and helps the business begin its tax compliance with accurate legal, promoter, and premises records.
LegallensIndia provides end-to-end assistance from liability assessment and document collection through Form GST REG-01 filing, clarification, GSTIN allotment, and post-registration compliance.
Contact our GST experts today to begin your online registration and keep your business compliant.