Company GST Registration

GST registration is mandatory for a private limited company once its annual turnover crosses ₹40 Lakh for goods or ₹20 Lakh for services (₹20 Lakh and ₹10 Lakh respectively in special category states). It also becomes compulsory earlier if the company sells through e-commerce platforms, makes inter-state supplies, or is otherwise covered under Section 24 of the CGST Act, regardless of turnover.

Most companies choose to complete company GST registration soon after incorporation, since it is required to open a current bank account, raise GST-compliant invoices, and onboard clients or marketplaces.

A company supplying goods must register once aggregate turnover exceeds ₹40 Lakh in a financial year, while a company supplying services must register once turnover exceeds ₹20 Lakh. For companies operating in special category states such as the North-Eastern states, Himachal Pradesh, or Uttarakhand, the limits are lower — ₹20 Lakh for goods and ₹10 Lakh for services.

These thresholds do not apply to certain categories such as inter-state suppliers, e-commerce sellers, and companies required to deduct TDS/TCS under GST, who must register irrespective of turnover.

A company applying for GST registration typically needs its Certificate of Incorporation, PAN card of the company, MOA and AOA, PAN and Aadhaar of all directors, a board resolution authorising a signatory, and proof of the principal place of business such as a rent agreement or electricity bill along with a No Objection Certificate.

Bank account details (a cancelled cheque or bank statement) and photographs of the directors and authorised signatory are also needed. You can review the complete checklist on the page listing all documents required for GST registration before you begin the application.

The government does not charge any fee to register a company under GST on the official portal — the process itself is free of cost. However, most companies engage a professional to handle document preparation, application filing, and query resolution, and such consultancy charges typically range between ₹1,500 and ₹6,000 depending on the complexity of the case.

You can compare the exact break-up of government and professional charges on the dedicated page for GST registration fees in India.

If the application and documents are in order and Aadhaar authentication of the authorised signatory is successful, a company usually receives its GSTIN within 7 working days. If Aadhaar authentication is not opted for, or if the officer raises a query, physical verification of the registered office may be required, which can extend the timeline to 15–30 days.

Once approved, the company can download its GST Registration Certificate directly from the GST portal.

Yes. A company can apply for voluntary GST registration immediately after it completes the process to register a new company, even before crossing the turnover threshold or commencing commercial operations. Voluntary registration is common because banks, vendors, and B2B clients often expect a GSTIN before onboarding a new company as a supplier.

Once voluntarily registered, the company must comply with all regular GST obligations, including timely return filing, just like a company that registered after crossing the mandatory threshold.

Yes, unlike proprietorships and individuals, companies and LLPs are required to digitally sign their GST registration application using a Class 2 or Class 3 Digital Signature Certificate of an authorised director. The application cannot be submitted using an EVC (Electronic Verification Code) in the case of companies.

It is advisable to keep a valid DSC of the authorised signatory ready before starting the application to avoid last-minute delays.

A company's GST application requires Certificate of Incorporation, MOA/AOA, and mandatory DSC-based signing, whereas a proprietorship only needs the proprietor's PAN and Aadhaar and can be verified through Aadhaar authentication or EVC without a DSC. A company must also submit board authorisation for its signatory, which is not applicable to a sole proprietor.

For a broader comparison of compliance, liability, and taxation, you may also find it useful to review the difference between sole proprietorship and private limited company before choosing your business structure.

Yes, the GST application requires PAN, Aadhaar, photograph, and address proof of every director listed under the "Promoter/Partner" tab of the form, not just the authorised signatory. Incomplete or mismatched director details are one of the most common reasons GST applications get sent back for clarification.

Only one director, however, needs to be designated as the authorised signatory who digitally signs and files the application on behalf of the company.

Yes. GST registration is state-specific, so a company with a place of business, branch office, warehouse, or fixed establishment in more than one state must obtain a separate GSTIN for each state, even though the company itself is a single legal entity incorporated under the Companies Act.

A company may also register more than one GSTIN within the same state if it operates multiple business verticals and wants them tracked separately, subject to meeting the conditions prescribed under the CGST Rules.

A company that is liable to register but fails to do so is treated as a defaulter under the CGST Act. The penalty is 10% of the tax due, subject to a minimum of ₹10,000, and if the tax authorities establish deliberate evasion, the penalty can rise to 100% of the tax amount, along with interest on the unpaid tax.

Beyond penalties, unregistered companies also cannot legally collect GST from customers, cannot claim input tax credit, and often lose out on B2B business since most corporate buyers require a valid GSTIN on the invoice.

Yes, a private limited company can opt for the Composition Scheme if its aggregate annual turnover is up to ₹1.5 Crore (₹75 Lakh in special category states), and it is not engaged in inter-state supply, e-commerce sales requiring TCS, or the supply of non-eligible goods and services such as ice cream, pan masala, or tobacco.

Companies under this scheme pay tax at a lower fixed rate on turnover but cannot charge GST separately on invoices or claim input tax credit, which makes it more suitable for small, locally operating companies than for B2B-heavy businesses.

After submitting the application, you receive an Application Reference Number (ARN) which can be used on the GST portal's "Track Application Status" page to check whether the application is pending for processing, pending for clarification, approved, or rejected.

Once approved, the company should download and verify its GST registration certificate to confirm the GSTIN, business details, and effective date of registration are correctly reflected.

GST registration is a separate process from company incorporation and is not automatically granted when a company is registered with the Ministry of Corporate Affairs. Incorporation gives the company its Certificate of Incorporation, PAN, and TAN, while GST registration must be applied for independently on the GST portal once the company decides to start invoicing or crosses the applicable turnover threshold.

Many companies apply for GST registration soon after incorporation and alongside other early filings such as annual compliance for a Pvt Ltd company, so that banking, invoicing, and statutory obligations are all in place from the start.

Yes, a company can add, remove, or replace its authorised signatory by filing a non-core amendment application on the GST portal, supported by a fresh board resolution and the new signatory's DSC. This type of amendment does not require approval from a tax officer and typically reflects on the GST portal within a few working days.

Keeping the authorised signatory details updated is important, since this person is responsible for filing GST returns and other compliance filings such as the GST registration process online for any additional business locations the company may add later.