Whether you are starting a retail business, supplying services or expanding to a new State, Goods and Services Tax (GST) registration should be assessed before transactions begin. The requirement depends on turnover, supply type, location and specific statutory rules. This guide summarises essential considerations and explains the government portal process.
Who must obtain GST registration?
Under the CGST Act, registration depends on aggregate turnover and other mandatory-registration provisions. Common general thresholds include ₹40 lakh for eligible persons exclusively supplying goods in specified States, and ₹20 lakh for many service suppliers. Lower thresholds or special conditions may apply. The ₹40 lakh threshold does not apply to every goods business; an inter-State or e-commerce activity should also be assessed against applicable notifications and exemptions.
Understanding aggregate turnover
Aggregate turnover broadly takes into account taxable and exempt supplies, exports and inter-State supplies of persons with the same PAN on an all-India basis, subject to statutory exclusions. Separate branches using the same PAN should not assume independent turnover thresholds without reviewing the law.
Information and documents
- PAN and identity information for the relevant legal person and authorised signatory.
- Entity documents, such as incorporation certificate, partnership deed or other applicable formation evidence.
- Business address proof, such as ownership records, rent agreement or permitted consent document.
- Relevant photographs, contact details, business activities and authority letters, where required.
Step-by-step application
- Open the official GST portal and choose Services → Registration → New Registration.
- Complete Part A with the prescribed basic business details and verify contact information.
- Use the Temporary Reference Number (TRN) to complete Part B.
- Enter applicant, location, goods/services and other required particulars and upload the requested records.
- Complete Aadhaar authentication or biometric/document verification where applicable.
- Submit through the prescribed authentication method and retain the acknowledgement or Application Reference Number (ARN).
- Track the application and answer any clarification notice through the portal.
Fees and processing
The ordinary GST government registration application does not itself carry a government portal filing fee. Private professional costs, if any, are separate. Processing time is fact-dependent; biometric verification, additional checks and clarification notices can affect completion.
Common mistakes
Mismatched PAN and legal name, incorrect business address evidence, inappropriate entity classification and failure to monitor notices frequently cause avoidable problems. Registration also creates return and record-keeping duties; it is not a blanket tax exemption.
Frequently asked questions
Does every small business need registration?
No. The answer depends on statutory thresholds, nature of supply and special provisions.
Is GST registration the same as company incorporation?
No. They are distinct regulatory processes.
Does an ARN guarantee approval?
No. It establishes that the application has reached the applicable acknowledgement stage, not that registration is necessarily granted.
Related service: Kayda Clinic GST Registration.