GST registration

GST registration is the application on gst.gov.in that issues a GSTIN when turnover crosses the section 22 threshold, or when section 24 makes registration compulsory. Company Suggestion files GST REG-01 and follows it through to the REG-06 certificate.

When is GST registration required?

Section 22 of the CGST Act requires registration once aggregate turnover in a financial year exceeds the threshold. Aggregate turnover counts taxable supplies, exempt supplies and exports. It is computed on an all-India basis for one PAN.

Goods: ₹40 lakh in most states, and ₹20 lakh in special category states.
Services: ₹20 lakh, or ₹10 lakh in special category states.
A person who supplies both goods and services stays on the service threshold.

Ice cream, pan masala and tobacco do not get the higher goods threshold. A proprietorship, a partnership, an LLP and a private limited company are tested on the same turnover rule. The structure does not change the limit.

Who must register below the threshold?

Section 24 makes registration compulsory even when turnover is under the limit. The usual cases are these.

Inter-state supply of goods. Inter-state supply of services stays optional while turnover is under section 22.
A casual taxable person, and a non-resident taxable person.
A person required to pay tax under reverse charge.
An e-commerce operator required to collect tax at source, and an input service distributor.

Voluntary registration under section 25(3) is open to anyone who wants a GSTIN before the threshold.

Which papers does the application need?

GST REG-01 is filed with the papers of the person and of the place of business.

PAN of the business, and Aadhaar of the authorised signatory
Photograph of the authorised signatory
Proof of constitution: certificate of incorporation, LLP agreement, partnership deed, or the proprietor’s PAN
Place of business: ownership or rent papers, a utility bill not older than two months, and a no-objection from the owner when the place is rented
Bank proof: a cancelled cheque or the first page of the statement
A board resolution or authorisation letter, where a company or an LLP is the applicant

What are the filing steps?

Company Suggestion files the registration in five steps.

The threshold, or a section 24 trigger, is confirmed for that PAN.
PAN, Aadhaar and the place-of-business papers are collected.
GST REG-01 is filed on gst.gov.in and an acknowledgement is saved.
Any notice from the officer is answered inside the time the notice states.
GST REG-06, the registration certificate, is downloaded. Returns start from the effective date.

Frequently asked questions

4 questions cover the rules that decide this registration.

What is the turnover limit for GST?

Section 22 of the CGST Act uses aggregate turnover. For a supplier of goods the threshold is ₹40 lakh in most states and ₹20 lakh in special category states. For services it is ₹20 lakh, or ₹10 lakh in special category states.

How long does GST approval take?

When Aadhaar is authenticated and the officer raises no query, Rule 9 gives the approval within seven working days. A query, or a case without Aadhaar authentication, takes longer.

Can a business register before it crosses the limit?

Yes. Section 25(3) allows voluntary registration. From the effective date the business charges GST and files returns.

Does a new company keep the owner’s GSTIN?

No. A company, a one person company and an LLP take a GSTIN on their own PAN. A proprietorship uses the owner’s PAN inside the GSTIN.