GST Registration in India is mandatory for businesses that cross the prescribed turnover limit or fall under compulsory registration criteria. Goods and Services Tax (GST) has unified indirect taxes and simplified compliance across the country. In this Saving Mantra guide, we explain what GST registration is, who should apply, and the step-by-step process for GST Registration in India in a simple and practical manner.
What is GST Registration?
GST Registration is the process by which a business obtains a GSTIN (Goods and Services Tax Identification Number). GSTIN is a unique 15-digit number issued by the tax authorities, allowing businesses to collect GST, claim input tax credit, and file GST returns legally.
Who is Required to Register Under GST?
GST Registration is mandatory if:
- Annual turnover exceeds ₹40 lakh (₹20 lakh for services, lower limits for special category states)
- Inter-state supply of goods or services
- E-commerce sellers or operators
- Casual taxable person or non-resident taxable person
- Input Service Distributor (ISD)
- Businesses required to deduct or collect TDS/TCS under GST
Benefits of GST Registration
- Legal recognition as a taxable supplier
- Ability to collect GST from customers
- Claim Input Tax Credit (ITC)
- Easy inter-state business expansion
- Improved business credibility
- Compliance with government regulations
Step-by-Step Process for GST Registration in India
Step 1: Check Eligibility for GST Registration
Verify whether your business is liable for mandatory or voluntary GST registration based on turnover and nature of business.
Step 2: Gather Required Documents
Keep all business, promoter, and address documents ready before starting the application.
Step 3: Visit GST Portal and Create Login
Access the official GST portal and generate a Temporary Reference Number (TRN) using your mobile number and email ID.
Step 4: Fill GST Registration Application (Form GST REG-01)
Enter business details such as:
- Legal name of business
- PAN of business/entity
- Business address
- Nature of business activities
- Bank account details
Step 5: Upload Documents
Upload scanned copies of required documents in prescribed formats and sizes.
Step 6: Verification via OTP / DSC / EVC
Verify the application using:
- Aadhaar OTP
- Digital Signature Certificate (DSC)
- Electronic Verification Code (EVC)
Step 7: GST Officer Verification
The GST officer may approve the application or raise a clarification/query. Respond within the given timeline to avoid rejection.
Step 8: Issue of GSTIN and Certificate
Upon approval, you receive your GSTIN and GST Registration Certificate, enabling you to start charging GST legally.
Documents Required for GST Registration
For Proprietor / Partners / Directors:
- PAN Card
- Aadhaar Card
- Photograph
- Mobile number and email ID
For Business:
- PAN of business
- Address proof (Electricity Bill, Rent Agreement, Property Tax Receipt)
- Bank statement or cancelled cheque
- Partnership Deed / Incorporation Certificate (if applicable)
Post GST Registration Compliance
- Monthly/Quarterly GST Return filing
- Timely payment of GST liability
- Maintenance of records and invoices
- Annual GST return filing
- Responding to notices and reconciliations
Why Choose Saving Mantra for GST Registration?
- Expert-assisted GST registration process
- Error-free application and faster approval
- Affordable and transparent pricing
- Dedicated post-registration compliance support
- Assistance in GST returns and notices
Conclusion
GST Registration in India is a crucial step for running a compliant and scalable business. Understanding eligibility and following the correct step-by-step GST registration process ensures smooth approval and long-term benefits. With Saving Mantra, you get complete support from registration to ongoing GST compliance.