GST (Goods and Services Tax) registration gives your business a GSTIN — a 15-digit unique tax identification number. Once registered, you can collect GST from customers, claim Input Tax Credit (ITC), and supply to other GST-registered businesses. Here's who needs to register and how.
GST Registration Threshold Limits 2025
| Category | Mandatory Registration Limit |
|---|---|
| Goods (supply of products) | Annual turnover > ₹40 lakh |
| Services | Annual turnover > ₹20 lakh |
| Special category states (NE + hilly states) | ₹10 lakh for services, ₹20 lakh for goods |
| E-commerce operators/suppliers | Mandatory regardless of turnover |
| Interstate supply | Mandatory regardless of turnover |
| Reverse charge mechanism (RCM) | Mandatory if you receive RCM supplies |
⚠️ Special Cases — Mandatory Registration Regardless of Turnover: E-commerce sellers (Amazon, Flipkart, Meesho), interstate suppliers, input service distributors, casual taxable persons, non-resident taxable persons, and those making TDS/TCS deductions must register regardless of turnover.
Voluntary GST Registration — Why It's Worth It
Even if below the threshold, voluntary GST registration helps because:
- Claim Input Tax Credit — recover GST paid on purchases and expenses
- Sell to large companies — most corporates require GSTIN on invoices
- Business credibility — GSTIN on your invoice looks professional
- E-commerce readiness — sell on Amazon/Flipkart without limits
Documents Required for GST Registration
| For Proprietorship | For Partnership/LLP/Pvt Ltd |
|---|---|
| PAN of proprietor | PAN of firm + all partners/directors |
| Aadhaar of proprietor | Aadhaar of authorized signatory |
| Bank statement/cancelled cheque | Partnership deed / Incorporation certificate |
| Business address proof | Business address proof |
| Passport photo | Board resolution / authorization letter |
Business Address Proof (Any one):
- Own property: Electricity bill + property tax receipt
- Rented: Rent agreement + NOC from landlord + electricity bill
- Shared space: Consent letter + electricity bill of owner
GST Registration Process — Step by Step
- Apply on gst.gov.in → New Registration → Part A
- Enter PAN, email, mobile → OTP verification → Get TRN (Temporary Reference Number)
- Login with TRN → Complete Part B (full application) → upload documents
- Submit with DSC (companies) or Aadhaar OTP verification
- Receive ARN (Application Reference Number) — track status on portal
- GST officer may send notice for clarification within 3 working days
- GSTIN issued in 3-7 working days if all documents correct
GST Composition Scheme — Small Businesses
Businesses with turnover below ₹1.5 crore (₹75 lakh for services) can opt for the Composition Scheme:
- Pay flat GST of 1-6% on turnover (instead of complex rate-based GST)
- File quarterly returns (CMP-08) instead of monthly
- Cannot collect GST from customers or claim ITC
- Best for small retailers, restaurants, manufacturers with small turnovers
KyaTax handles GST registration end-to-end — document preparation, application filing, officer queries, and GSTIN tracking. Our team ensures approval in 3-7 days. Get your GSTIN →