Who has to register
| Situation | Registration |
|---|---|
| Aggregate turnover above ₹20 lakh in a year | Required. Telangana kept the ₹20 lakh limit for goods as well as services; most other states use ₹40 lakh for goods. |
| Supplying goods to another state | Required from the first sale |
| Selling goods through an e-commerce operator | Required from the first sale |
| Tax payable under reverse charge | Required |
| Casual or non-resident taxable person | Required before starting business |
| Below the threshold | Optional. Voluntary registration lets you claim input tax credit and work with larger clients. |
Exports of services count towards aggregate turnover. Supplying services to other states does not, on its own, make registration compulsory below the threshold.
Documents
- PAN of the business; PAN and Aadhaar of the proprietor, partners or directors
- Photographs of the promoters and the authorised signatory
- Proof of the principal place of business: electricity bill or property tax receipt, with a rental agreement or consent letter if the premises are not owned
- Bank statement or cancelled cheque
- Certificate of incorporation or partnership deed, and a board resolution or authorisation letter for the signatory
Process and timelines
- Application in REG-01 on the GST portal.
- Aadhaar authentication of the promoter and signatory. Where the portal requires it, biometric verification at a GST Suvidha Kendra.
- The officer approves the application or raises a query in REG-03, which must be answered within seven working days.
- Approval usually follows within seven working days of Aadhaar authentication, or up to 30 days if the officer orders a physical verification. Low-risk applicants can opt for system-based approval within three working days.
After registration
- GSTR-1 by the 11th and GSTR-3B by the 20th of each month, or quarterly under the QRMP scheme.
- File returns even for months with no sales; late nil returns still attract late fees.
- Display the registration certificate at your place of business and show your GSTIN on every invoice.
See every GST due date for your business in the compliance calendar, with free email reminders.
Questions we are asked
I am a freelancer with foreign clients. Do I need GST?
Exports of services are zero-rated, but they count towards your aggregate turnover. Once it crosses ₹20 lakh you must register, and then file an LUT to export without paying IGST.
Can I register using my home address?
Yes, with proof of address and, if the home is not in your name, a consent letter or rental agreement from the owner.
Is there a government fee for GST registration?
No. GST registration has no government fee.