New GST Registration

Any business or individual in India whose aggregate annual turnover exceeds ₹40 lakh (for goods) or ₹20 lakh (for services) is mandatorily required to register under GST. For special category states such as Uttarakhand, Himachal Pradesh, and North-Eastern states, the threshold is ₹20 lakh for goods and ₹10 lakh for services. Additionally, inter-state suppliers of goods or services, e-commerce operators and sellers on platforms like Amazon and Flipkart, casual taxable persons and non-resident taxable persons, businesses liable to pay tax under reverse charge mechanism, input service distributors, and agents of a supplier are required to register regardless of turnover. Voluntary GST registration is also available for businesses below the threshold and is often beneficial for claiming Input Tax Credit and building B2B credibility.

Yes, you can file GST returns without a Chartered Accountant. The GST portal (www.gst.gov.in) allows registered taxpayers to file returns — GSTR-1, GSTR-3B, GSTR-9, etc. — directly on their own. However, hiring a CA or GST practitioner is strongly recommended if your business involves complex transactions, multiple tax heads, or inter-state supplies; if you have significant Input Tax Credit to reconcile; if your annual turnover is above ₹5 crore (mandatory audit applies); or if you are dealing with GST notices or assessments. For small businesses with straightforward operations, filing independently is feasible. SetupFiling.in offers affordable GST filing services to ensure 100% accuracy and compliance, starting at just ₹499/month.

Yes, any individual — whether a sole proprietor, freelancer, or self-employed professional — can apply for GST registration in India. GST registration is not limited to companies or firms. An individual can register if their turnover exceeds the prescribed threshold (₹40 lakh for goods, ₹20 lakh for services), they supply goods or services across state lines, they sell via e-commerce platforms, or they voluntarily want to register for business credibility. The process is fully online at gst.gov.in and requires basic documents like PAN card, Aadhaar, bank details, and address proof.

The minimum annual turnover for mandatory GST registration in India is ₹40 lakh for businesses supplying goods in regular states, ₹20 lakh for service providers in regular states, ₹20 lakh for goods suppliers in special category states (Himachal Pradesh, Uttarakhand, and North-East states), and ₹10 lakh for service providers in special category states. Below these thresholds, registration is not mandatory. However, voluntary registration is always allowed and often beneficial for claiming Input Tax Credit, building credibility with corporate clients, participating in government tenders, and expanding interstate business. Certain businesses — such as e-commerce sellers, inter-state suppliers, and casual/non-resident taxable persons — must register regardless of turnover.

The documents required for GST registration depend on the type of business entity. For a Sole Proprietor: PAN card and Aadhaar card of the owner, passport-size photograph, bank account details (cancelled cheque or bank statement), and address proof of business premises (electricity bill, rent agreement, etc.). For a Partnership Firm or LLP: PAN of the firm and partners, partnership deed or LLP agreement, Aadhaar and photographs of designated partners, bank account details, and address proof of the principal place of business. For a Private Limited Company: Certificate of Incorporation, PAN of the company, Aadhaar and PAN of all directors, MOA and AOA, board resolution authorising signatory, bank account details, and registered office address proof. Additional documents such as an NOC from the property owner (if rented) and a letter of authorisation for the authorised signatory may also be required. SetupFiling.in handles the entire documentation and filing process for a smooth, rejection-free registration.

Getting a GST number (GSTIN) in India is completely free of any government cost — there is no official government fee for GST registration. The registration is done online at gst.gov.in at zero cost. However, if you engage a professional such as a CA, CS, or a service provider like SetupFiling.in to handle your GST registration, there may be a professional service fee involved, typically ranging from ₹500 to ₹2,000 depending on the complexity and service provider. SetupFiling.in offers GST registration assistance at transparent, affordable pricing, ensuring correct documentation, faster processing, and zero rejections.

Yes, the GST Registration Certificate is completely free. There is no government fee to obtain your GST certificate (Form GST REG-06) in India. Once your GST application is approved (usually within 7 to 10 working days of submission), your GST Registration Certificate is automatically generated and available for download from the GST portal (gst.gov.in) under the "View/Download Certificates" section. The certificate contains your GSTIN (15-digit GST Identification Number), business name and address, nature of business and constitution, and date of liability and validity. While the certificate itself is free, hiring a professional for accurate filing and faster approval may involve a nominal service fee.

A standard GST registration in India is valid for a lifetime — it does not expire as long as the registered business remains active and compliant. However, exceptions apply: a Casual Taxable Person's registration is valid for the period specified in the application or 90 days, whichever is earlier (extendable); a Non-Resident Taxable Person's registration is similarly valid for up to 90 days. If a taxpayer fails to file returns, pays no tax, or surrenders voluntarily, the registration can be cancelled by the GST officer or surrendered by the taxpayer. For regular taxpayers, keeping your GSTIN active requires filing returns on time (even nil returns), paying GST dues promptly, and updating business details as required.

GST registration is compulsory in India for businesses with annual turnover exceeding ₹40 lakh (goods, regular states), ₹20 lakh (services, regular states), or the applicable special category state limits. It is also mandatory regardless of turnover for persons making inter-state taxable supplies, casual taxable persons and non-resident taxable persons, e-commerce operators and sellers on such platforms, persons liable to pay under the reverse charge mechanism, input service distributors, and TDS deductors under GST such as government entities and PSUs. The penalty for non-registration when required is equal to 10% of the tax due (minimum ₹10,000), or 100% of the tax due in cases of intentional tax evasion.

The GST registration online process is entirely digital and completed on the GST portal at gst.gov.in. The steps are: (1) Visit gst.gov.in, go to Services > Registration > New Registration, and select "Taxpayer" as the type. (2) Enter your mobile number and email ID, verify the OTPs received on both, and save the Temporary Reference Number (TRN) generated. (3) Log in using your TRN and complete Part B of the application, including business details, address, nature of business, HSN/SAC codes, and bank account information. (4) Upload all required documents in the prescribed format. (5) Submit using a Digital Signature Certificate (DSC) for companies and LLPs, or Electronic Verification Code (EVC) for proprietors and individuals. (6) Respond to any officer query raised within 7 working days. (7) Receive your GSTIN and GST Registration Certificate on approval, typically within 3 to 7 working days. SetupFiling.in handles the entire process on your behalf for a flat fee of ₹999.

Yes, you can register for GST on your own through the official GST portal at gst.gov.in. The government has made the GST registration process fully digital and self-service. The self-registration steps are: visit gst.gov.in and go to Services > Registration > New Registration; select taxpayer type and state; fill Part A with PAN, email, and mobile number and verify OTPs; receive your TRN; fill Part B with business details, address, bank details, and upload documents; submit using DSC or EVC; and track your application using the ARN number. Your GSTIN is issued in 7 to 10 working days if no query is raised. While self-registration is possible, common mistakes such as incorrect document uploads, wrong business category selection, or address proof mismatch can lead to rejection. SetupFiling.in's experts ensure first-time approval with zero errors.

GST in India is structured into the following rate slabs: 0% (Nil) for essential items such as fresh food, healthcare, and education; 5% for basic necessities like edible oil, sugar, tea, and processed food; 12% for standard goods and some services including business-class air travel and apparel above ₹1,000; 18% for most services and goods including professional services, IT services, and restaurants with ITC; and 28% for luxury items such as automobiles, tobacco, aerated drinks, and casinos. Special rates of 3% apply to gold, silver, and jewellery, and 0% (zero-rated) applies to exports with a full refund of ITC paid. For businesses, the net GST payable is calculated as Output GST minus Input Tax Credit (ITC).

The four types of GST in India are: (1) CGST (Central GST) — levied by the Central Government on intra-state supply of goods and services, with revenue going to the Centre; (2) SGST (State GST) — levied by the State Government on intra-state supply, with revenue going to the respective state; CGST and SGST are always charged together on intra-state transactions; (3) IGST (Integrated GST) — levied by the Central Government on inter-state supply of goods and services and on imports, with revenue shared between the Centre and the destination state; and (4) UTGST (Union Territory GST) — levied on supply in Union Territories without a legislature such as Dadra and Nagar Haveli, Daman and Diu, Lakshadweep, and Chandigarh, functioning like SGST for those territories. This four-tier structure ensures both the Centre and States receive their fair share of GST revenue from every transaction.

Yes, a salaried person can get a GST number in India, provided they also have a separate business or professional activity generating taxable income. Salary itself is not subject to GST — it is governed by income tax only. However, if you run a freelance or consulting business alongside your job, have rental income from commercial property, sell goods or operate a small business, or provide professional services independently, and your income from such activities exceeds ₹20 lakh (services) or ₹40 lakh (goods) per year, you are required to register for GST. The GST registration for a salaried individual is done in their personal name as a sole proprietor, using their personal PAN card.

Yes, self-employed individuals in India must pay GST if their annual income from business or professional services exceeds ₹20 lakh in regular states or ₹10 lakh in special category states. This applies to freelancers, consultants, independent contractors, and gig workers who provide services independently. If your combined service income from multiple clients crosses the threshold, GST registration and payment become mandatory. Once registered, you must charge GST (typically 18% on professional services) on invoices to clients, file monthly or quarterly GST returns (GSTR-1 and GSTR-3B), and claim Input Tax Credit on eligible business expenses. SetupFiling.in offers complete GST compliance packages for self-employed professionals starting at ₹499/month.

No, you cannot claim Input Tax Credit or recover GST if you are not registered under GST. GST benefits — including ITC — are available only to GST-registered businesses. If you are unregistered, you cannot charge GST from your customers (doing so is illegal and attracts penalties), you cannot claim ITC on your purchases, you cannot issue a GST-compliant tax invoice, and you are not eligible for GST refunds. If you accidentally paid GST on a purchase and you are unregistered, that GST becomes a sunk cost you cannot recover. If your business is growing and you want to start claiming ITC and issuing proper GST invoices, registering with SetupFiling.in can be completed within 7 to 10 working days.

Yes, you can start a business in India without GST registration, provided your expected annual turnover is below the mandatory threshold of ₹40 lakh per year for goods-based businesses or ₹20 lakh per year for service-based businesses in regular states. However, you must register from day one if you plan to sell on e-commerce platforms such as Amazon, Flipkart, or Meesho; if you will supply goods or services across state borders; or if you are a casual taxable person or non-resident supplier. Starting without GST means you cannot collect GST from customers, cannot claim Input Tax Credit, and your business may be perceived as less credible by B2B clients. As your business grows and crosses the threshold, GST registration becomes mandatory. It is often smarter to register voluntarily from the start.

The following are not required to pay GST in India: businesses below the annual turnover threshold (below ₹40 lakh for goods suppliers and below ₹20 lakh for service providers in regular states); agriculturists supplying produce grown by themselves; suppliers of wholly exempt goods and services such as fresh vegetables, milk, eggs, education, and healthcare; salaried employees whose salary income is fully outside GST scope; and unregistered persons making occasional intra-state supplies below the threshold. Additionally, certain goods and services carry a 0% (Nil) GST rate, meaning no GST is payable even if registered. Exported goods and services are zero-rated, and exporters are eligible for a full refund of ITC paid.

The GST Composition Scheme is a simplified tax scheme available to small businesses with annual turnover up to ₹1.5 crore (₹75 lakh for special category states) for manufacturers and traders, ₹75 lakh for restaurants, and ₹50 lakh for service providers. Under the Composition Scheme, businesses pay a flat reduced tax rate (ranging from 1% to 6%) instead of the regular GST rates and are not required to file monthly returns. However, businesses under the Composition Scheme cannot collect GST from customers, cannot claim Input Tax Credit, and cannot supply goods across state borders. The scheme is designed to reduce the compliance burden for small businesses. Once turnover exceeds the Composition Scheme limit, the business must switch to regular GST registration.

Under Section 122 of the CGST Act, the penalties for not registering under GST when mandatory are significant. Not registering when required attracts a penalty of 100% of the tax due or ₹10,000 — whichever is higher. Incorrect invoicing carries a penalty of ₹25,000 per instance. Late GST return filing attracts ₹100 per day per Act (₹100 CGST plus ₹100 SGST = ₹200 per day), with a maximum of ₹5,000. Fraudulent activities attract a penalty of ₹10,000 or the full tax evaded (whichever is higher) plus the possibility of prosecution. Not displaying the GST certificate at business premises carries a penalty of ₹25,000. Timely registration and compliance are essential to avoid these penalties.

Yes, a virtual office address is legally valid for GST registration, provided the virtual office service provider gives you proper documentation including a rent agreement in your business name, a No Objection Certificate (NOC) from the property owner, and a recent utility bill for the address. A virtual office provides a real, physical business address in a commercial building that you can use as your principal place of business for GST registration without physically occupying the space. The GST department accepts virtual office addresses when documents are in order. Without these three documents from your virtual office provider, your GST application may be rejected. This option is popular with startups, freelancers, and remote-first businesses that do not have a traditional commercial office space.

SetupFiling.in manages the entire GST registration process for you, handled by experienced Chartered Accountants and legal professionals. Our team assists with document checklist preparation, document review and verification, filing Form GST REG-01 on the GST portal, ARN tracking and status monitoring, and responding to any officer clarification notices on your behalf. We offer three packages: a Silver Package (GST registration only at ₹999), a Gold Package (GST registration plus 6 months of return filing at ₹1,999), and a Premium Package (GST registration plus 12 months of return filing at ₹3,699). All packages include CA-assisted filing, GSTIN delivery, and portal credentials with no hidden charges. Payments are secured by Razorpay with a full refund policy if the application fails due to our error.