What is GST Registration
GST Registration is the process under which the taxpayers formally register themselves under the law and are allotted with a Goods and Service Tax Identification Number commonly known as GSTIN. In other words, GST Registration makes the taxpayer a legally recognized person under the GST law to collect tax from the customer and avail input tax credit on purchases.
Under the GST structure, a person shall be treated as a normal taxable person having aggregate turnover above the thresh-old limit of ₹40 lakh, ₹20 lakh depending on the nature of business and state of operation. For certain small taxpayers, opted Composition Scheme under Section 10 of the CGST Act, the limit is ₹1.5 crore for goods suppliers and ₹50 lakh in case of service providers.
Whereas in some specific cases, it is obligatory to get registration under GST irrespective of the turnover, for example, interstate supply and e-commerce operator. The whole process of application and issuance of GSTIN from the portal of GST is termed as registration under GST.
Operating a business without registering for GST when it becomes legally necessary is considered an offence under the law of GST, attracting severe penalties, interest, and legal consequences.
Generally, GST registration is approved in 2-6 working days. However, this is dependent on the verification of documents and authentication of Aadhaar. This can be done quickly and efficiently by a professional with minimal chance of rejection and delay.
Who needs to obtain GST Registration?
The following categories of persons and entities are compulsorily required to obtain GST registration:
- Persons registered under the earlier indirect tax laws (like VAT, Excise Duty, and Service Tax).
- Businesses whose annual turnover exceeds the prescribed threshold limit of ₹40 lakh / ₹20 lakh, as applicable.
- Persons engaged in inter-state supply of goods or services
- Casual taxable persons and Non-resident taxable persons
- Agents of suppliers Input Service Distributors (ISD)
- Persons liable to pay tax under Reverse Charge Mechanism (RCM)
- Suppliers through e-commerce for services under reverse charge as per notifications issued under Section 9(3) Suppliers through e-commerce, except those notified under Section 9(5)
- Every e-commerce operator who is liable to collect TCS under Section 52
- Persons liable to pay tax under CGST Section 9(5)
- Government departments or authorities obliged to deduct TDS under Section 51
- Suppliers of OIDAR services from outside India to unregistered persons in India
- Every person supplying online money gaming services from outside India to Indian customers
Bank Account Details Requirement as per Rule 10A
As per the advisory issued by GSTN dated 20th November 2025, it is mandatory for all the taxpayers, other than those registered under TDS, TCS, or suo-moto, to provide valid bank account details within 30 days from the date of approval of GST registration or prior to filing GSTR-1 or IFF, whichever is earlier.
Failure to upload and verify bank details within the stipulated time may lead to:
- Suspension of GST registration
- Delay or blockage in the processing of refund
- Issues of invoice verification and return filing.
The taxpayers can add or amend the bank account details by filing a non-core amendment application on the GST portal by following the path.
Services → Registration → Amendment of Registration (Non-Core Fields)
Therefore, compliance with the Rule 10A, in time, is highly required to ensure seamless GST operations and ease of compliance.
Benefits of GST Registration
A . For regular registered companies
- Eligibility to claim input tax credit on purchases.
- Ability to conduct trade across states without any restriction
- More credibility, greater legal standing
- Improved tax compliance and less penalties affecting the business end
B . For Composition dealers
- Simplified compliance requirements
- Tax rates are lower than usual GST rates.
- Reduced paperwork and returns
- Consequently, this has minimal impact on working capital.
C . For businesses opting for voluntary GST registration below ₹ 40 lakh*
- Avail benefit of input tax credit.
- Freedom to sell products and services across states.
- Ability to sell through e-commerce sites.
- Enhanced reputation and better market competitive advantage.
- All about the GST Registration Process.
Registration under GST is done online through the official portal. Applicants need to submit Form GST REG-01 with all the required documents. Again, the details should be accurate, and uploads should be correctly made to avoid postponement or rejection.
The registration process follows strict verification norms as prescribed by CBIC. According to Central Tax Instruction No. 03/2025-GST dated 17th April 2025, the tax officers are supposed to verify the principal place of business and undertake physical verification, in cases necessary, for ensuring more genuine registrations and expeditious approvals.
Further, vide GSTN advisory dated 12th February 2025, some applicants must undergo Aadhaar-based biometric authentication at the notified GST Suvidha Kendras. If it is necessarily required and not done within the said time, the ARN may not get generated, causing delay in registration.
The professional GST registration services help the applicant in checking eligibility, preparation of document and authentication, thereby getting the GSTIN with least hassle.
GST Registration Charges/fees
The GST Act does not stipulate any government fee towards GST registration via the GST portal. However, the procedural steps are elaborate, and much information needs to be submitted in compliance with the requirements.
Businesses can go for professional services on GST registration with the sole aim of saving time, ensuring accuracy, and eluding errors. With the aid of expert assistance, applicants are accorded end-to-end support in documentation, filing of application, follow-ups, and issuing GSTIN finally.
Documents required for GST Registration
The followings are the general documents required for GST registration:
- PAN card of the applicant or business
- Aadhar card of the proprietor or partners or directors
- Proof of business registration or incorporation certificate.
- Photo identity with address proof of promoters/directors.
- Proof of principal place of business-rent agreement, electricity bill, etc.
- Bank statement or cancelled cheque
- Digital Signature Certificate [DSC, wherever applicable]
- Authorization letter or board resolution for the authorized signatory
GSTIN
GSTIN is a unique 15-digit identification number assigned to every registered taxpayer under the GST regime. It will be state-specific and shall be used to file returns, issue tax invoices, and claim input tax credits.
GSTIN verifies the authenticity of suppliers, ensuring obviated transparency in GST transactions. Every registered business is bound to mention its GSTIN on invoices, returns, and in official communications.
GST Registration Certificate
Upon successful registration, the GST department issues a GST Registration Certificate containing information such as:
- Legal name and tradename
- GSTIN
- Principal and other business addresses
- Authorized signatures
- Specifics of jurisdiction
The certificate of registration shall be displayed prominently at the principal place of business and at every additional place of business. Penalty for not taking GST Registration Failure to obtain registration when required to do so may lead to heavy penalties. If the tax remains unpaid or is short-paid due to genuine reasons, the penalty is 10% of the amount of the tax, subject to a minimum amount of ₹ 10,000. In cases of wilful default or fraud, it may be as high as 100% of the tax payable, plus interest and other legal proceedings.
Consequences for Failure to Acquire GST Registration
If GST registration is not obtained when required, there shall be severe penalties. For non-payment or under-payment of tax on genuine grounds, the penalty is 10% of the tax, subject to a minimum of ₹10,000.
However, in cases of deliberate evasion of taxes and tax fraud, the fine can be 100% of the taxes due, and so on.
