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New GST Registration in India: A Comprehensive Guide

In the ever-evolving landscape of taxation in India, the Goods and Services Tax (GST) plays a pivotal role. GST is a destination-based tax that subsumes various indirect taxes and has simplified the tax structure in the country. If you’re a business owner or an individual looking to understand the process of New GST Registration in India, you’ve come to the right place. In this guide, we will walk you through the essential steps and requirements for registering under the GST regime.

What is GST Registration?

GST Registration is the process of registering a business with the Goods and Services Tax (GST) Network in India. It is mandatory for all businesses that supply goods or services in India and whose turnover exceeds the prescribed threshold limits.
For certain businesses, registration under GST is mandatory. If the organization carries on business without registering under GST, it is an offence under GST and heavy penalties will apply. The GST registration process is online and can be completed in a few simple steps by setupfiling team.

Online GST Registration in Delhi

Nature of GST Registration

  1. The Registration in GST is PAN Based and State Specific registration.
  2. Only one  GST Registration per State/ UT Allowed. 
  3. However, a business entity with many locations in the same state may obtain separate GST Registrations for each of its locations.
  4. Registration of GST is not a Tax Specific, i.e. single Registration for all taxes. i.e. CGST, SGST/UTGST, IGST and Cess.

GST Registration Limit

  • State with Threshold Limit of 10 Lac for Supplier of Goods and/or Services: Manipur, Mizoram, Nagaland and Tripura
  • State/UTs with threshold limit of Rs.20 Lac for supplier of goods and/or services: Arunachal Pradesh, Meghalaya Sikkim, Uttarakhand, Punducherry and Telangana.
  • State/UTs with threshold limit of Rs.20 Lac for supplier of Services/ both goods and services and Rs.40 lac for supplier of Goods (Intra-State): Jammu and Kashmir, Assam, Himachal Pradesh , All other States

Who Needs to Register for GST?

  • GST Registration became mandatory if persons exceed threshold limit
  • GST Registration became mandatory in case of Transfer of Business on Account of succession etc. – Transferee liable to be registered from the date of succession of business
  • GST Registration Became mandatory in case of amalgamation/demerger by an order of High Court etc. – Transferee liable to be registered from the date on which registrar of companies issue incorporation certificate giving effect to order of high court etc
  • GST Registration is important for Businesses that supply goods or services across state border

Persons Not - Liable for GST Registration

  • Person engaged exclusively in supplying goods/services/both not liable to tax/wholly exempt from tax
  • Person making inter-state supplies of taxable services uptoo Rs.20lac*
  • Person Making inter-state supplies of notified handicraft goods uptoo Rs.20lac*
  • Casual Table person making inter-state taxable supplies of notified handicraft goods uptoo Rs.20lac*
  • Person Making only reverse charge supplies
  • Agriculturist limited to supply of produce out of cultivation of land

New GST Registration Fees

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1499 999/-
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  • User ID and Password of GST portal
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Documents Required for GST Registration

To initiate the new gst registration process smoothly, ensure you have the following documents ready:

  1. PAN Card: Permanent Account Number of the applicant.
  2. Aadhar Card: Aadhar card of the applicant.
  3. Business Registration Proof: Partnership deed, certificate of incorporation, or other relevant documents.
  4. Business Address Proof: Rental agreement, electricity bill, or any valid address proof.
  5. Photographs: Passport-sized photographs of the applicant.

Optional Documents that GST Department May Ask at time of Query - 

  • Premises Owner Pan card and Adhaar card 
  • Rented Agreement witnesses Pan card and Adhar Card 
  • Photograph of Business Address with Board and Authoirse Person 
  • Property Tax Receipt or sales Deed or any Legal Property proof 

GST Registration Process

To obtain GST (Goods and Services Tax) registration, you can follow the procedure outlined below:

Step 1: Visit the GST Portal 

Visit the official GST portal  and click on the “Register Now” option.

Step 2: Fill out the Application Form for New GST Registration

Fill out Form GST REG-01 with the following information:

  1. Legal Name: Enter the proprietorship’s legal name as it appears in the business documentation.
  2. PAN: Enter the proprietor’s Permanent Account Number (PAN).
  3. Email and mobile phone number: Please include a valid email address and phone number for correspondence and verification.
  4. State and District: Choose the state and district in which the company is located.
  5. Enter the business name, constitution (sole proprietorship), and the date the business began.
  6. Authorized Signatory: Enter the information for the authorized signatory (proprietor).

Step 3: Verify Details and Submit Application

Verify all the information provided and apply. You may need to digitally sign the application using a Class 2 or 3 digital signature certificate or you can also verify this through Adhaar OTP. 

Step 4: ARN Generation and Acknowledgment

Following submission, an Application Reference Number (ARN) will be produced, along with an acknowledgment receipt. Save this ARN for future use and tracking.

Step 5: Verification and Approval of New GST Registration Application

Following submission, an Application Reference Number (ARN) will be produced, along with an acknowledgment receipt. Save this ARN for future use and tracking.

Step 6: GST Registration Certificate Issuance

The GST registration certificate will be issued after successful verification. The certificate is available for download through the GST portal.

GST Registration benefits

GST Registration in India comes with numerous benefits that can significantly impact businesses and taxpayers positively. Let’s explore some of the key advantages of obtaining GST registration:

  1. Legitimate Business Entity: GST registration establishes your business as a legal entity recognized by the government. It builds trust among customers, suppliers, and partners, which can lead to increased credibility and better business opportunities.
  2. Input Tax Credit (ITC): One of the most significant advantages of GST registration is the ability to claim Input Tax Credit (ITC) on taxes paid on purchases. This means that businesses can reduce their overall tax liability by offsetting the GST they paid on inputs against the GST they collect on sales.
  3. Interstate Business Expansion: For businesses involved in interstate trade, GST registration is mandatory. By registering under GST, you can expand your market reach and conduct business seamlessly across state borders.
  4. Competitive Edge: GST compliance can provide a competitive edge to your business. When you are GST registered, your goods and services become more attractive to other businesses and customers, especially those who can claim ITC on their purchases.
  5. Threshold Benefits: Although GST registration is mandatory for businesses with an annual turnover exceeding the prescribed threshold, voluntary registration is also available for businesses below the threshold limit. Voluntarily registering for GST allows businesses to avail ITC benefits and become part of the formal economy.
  6. Seamless Input Tax Credit Chain: Under the pre-GST regime, the cascading effect of taxes was a significant concern for businesses. With GST, the seamless flow of input tax credit across the supply chain reduces the tax burden and ultimately benefits the end consumer.
  7. Better Compliance and Transparency: GST encourages better compliance and transparency in tax reporting. The electronic and online nature of GST processes leaves little room for tax evasion, ensuring a level playing field for all businesses.
  8. Easier Export Procedures: For exporters, GST registration is essential to claim refunds on taxes paid on exported goods and services. This helps make exports more competitive in the global market.
  9. Reduced Price Variability: GST replaces the multiple tax layers with a single tax, resulting in reduced price variability for goods and services. This can stabilize prices and positively impact consumers.
  10. Improved Logistics and Supply Chain Management: The uniform tax structure of GST helps in streamlining logistics and supply chain management, reducing transportation time, and eliminating interstate check posts, which were significant bottlenecks under the earlier tax regime.
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Penalty for Not Obtaining GST Registration

An offender not paying tax or making short payments (genuine errors) has to pay a penalty of 10% of the tax amount due subject to a minimum of Rs.10,000.

The penalty will at 100% of the tax amount due when the offender has deliberately evaded paying taxes

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FAQ's On GST Registration

What is GST registration?

GST registration refers to the process of obtaining a unique Goods and Services Tax Identification Number (GSTIN) for a business or individual. GSTIN is a 15-digit alphanumeric code issued by the government, and it serves as a unique identification for taxpayers under the Goods and Services Tax (GST) regime in India.

GST registration is mandatory for businesses with an annual aggregate turnover above the prescribed threshold, which is currently Rs. 40 lakhs (Rs. 10 lakhs for special category states and Uttarakhand). However, certain businesses may be required to register for GST even if their turnover is below the threshold, such as e-commerce operators, inter-state suppliers, casual taxable persons, and non-resident taxable persons.

Who needs to register for GST?

Any business that supplies goods or services in India and has an annual turnover of more than Rs. 40 lakhs (Rs. 10 lakhs for Northeastern states) is required to register for GST. This includes both individuals and entities, such as proprietorships, partnerships, LLPs, and companies.

Can I take GST on Voluntary Basis?

Yes, you can apply for GST on Voluntary Basis also.

What are the benefits of GST registration?

There are several benefits of GST registration, including:

  • Legitimacy: GST registration gives your business legitimacy and credibility.
  • Input tax credit: GST registered businesses can claim input tax credit on their purchases.
  • Compliance: GST registration ensures that your business is compliant with the law and avoids penalties.
  • Competitive advantage: GST registration gives your business a competitive advantage as many businesses only deal with registered suppliers.

What is the threshold limit for GST registration?

The threshold limit for GST registration is Rs. 40 lakhs (Rs. 10 lakhs for Northeastern states). Businesses with an annual turnover below this limit are not required to register for GST. However, businesses that supply goods or services through e-commerce platforms are required to register for GST, regardless of their turnover.

What is the cost of GST registration?

No, there is no Govt fee for GST Registration in India. However there is professional fee for GST Registration. Our fee for GST Registration is Rs1499/- 

Is GST registration free?

Yes, GST registration is free in India. There is no Govt fee required to be paid for GST registration.

What are the documents required for GST registration?

The documents required for GST registration depend on the type of business. Generally, the following documents are required:

  • PAN card of the business owner
  • Aadhaar card of the business owner
  • Business registration certificate
  • Bank account details
  • Proof of business address

What is the process for GST registration?

The process for GST registration in India is as follows:

  1. Generate a TRN (Temporary Registration Number): The first step is to generate a TRN (Temporary Registration Number). To do this, go to the GST Portal and click on the “Generate TRN” link. To create a TRN, you will need to enter your PAN number, mobile phone number, and email address.
  2. Create an Account at the GST Portal: Once you have your TRN, you can create an account at the GST Portal. To create an account, you need to enter your PAN number, Aadhaar number and mobile number.
  3. Fill out the GST registration form: After creating an account, you can fill out the GST registration form. The form requires you to enter information about your company. B. Company name, address, and type of entity.
  4. Upload Required Documents: You will need to upload the required documents to support the information you have provided on the GST registration form. Required documents vary depending on the type of business entity.
  5. Payment of GST registration fee: There is no fee for GST registration.
  6. Submit GST Registration Form: Once you have completed the GST registration form and uploaded the required documents, you can submit the form. GST authorities will process your application and issue his GST registration certificate within a few days.

What is the limit of GST?

The limit of GST (Goods and Services Tax) in India is the annual turnover threshold that businesses must meet in order to be required to register for GST. The limit varies depending on the type of business entity and the state in which the business is located.

For businesses that supply goods, the annual turnover threshold is as follows:

  • Normal category states: Rs. 40 lakhs
  • Special category states: Rs. 20 lakhs
    For businesses that supply services, the annual turnover threshold is as follows:
  1. Normal category states: Rs. 20 lakhs
  2. Special category states: Rs. 10 lakh

Special category states include the following:

  1. Andaman and Nicobar Islands
  2. Assam
  3. Jammu and Kashmir
  4. Lakshadweep
  5. Meghalaya
  6. Mizoram
  7. Nagaland
  8. Sikkim
  9. Telangana
  10. Puducherry

Businesses that are engaged in both the supply of goods and services must meet the higher of the two turnover thresholds in order to be required to register for GST.

How to cancel GST registration?

If you want to cancel your GST registration, you can do so through the GST portal. The process involves submitting an application for cancellation and completing the verification process.

Is GST registration mandatory for E-commerce sellers?

Yes, GST registration is mandatory for e-commerce sellers. If you sell goods or services through an e-commerce platform, such as Amazon, Flipkart, or Paytm, you are required to register for GST, regardless of your turnover.

What is the penalty for not registering under GST?

If you are required to register for GST but fail to do so, you may be liable to pay a penalty. The penalty for not registering under GST is 10% of the tax amount or Rs. 10,000, whichever is higher.

What is the difference between GST registration and GSTIN?

GST registration is the process of obtaining a unique Goods and Services Tax Identification Number (GSTIN) from the government of India. On the other hand, GSTIN is a unique 15-digit alphanumeric code that is assigned to every GST registered business. It is used to file GST returns, claim input tax credit, and collect GST from customers.

How can I check my GST registration status?

You can check your GST registration status online through the GST portal. Simply log in to your account and go to the ‘Services’ tab. From there, click on ‘Registration’ and then ‘Track Application Status’. You will be able to see the status of your application.

What are the penalties for non-compliance with GST?

Non-compliance with GST regulations can lead to various penalties and consequences. It is crucial for businesses and taxpayers to adhere to GST rules to avoid legal repercussions. Here are the penalties that can be imposed for non-compliance:

  1. Late Filing of GST Returns: If a registered taxpayer fails to file their GST returns within the prescribed due dates, they are liable to pay a late fee. The late fee is Rs. 50 per day for each CGST and SGST return and Rs. 100 per day for each IGST return. The maximum late fee is capped at Rs. 5,000 per return.
  2. Incorrect or Missing Information: Providing inaccurate or incomplete information while filing GST returns can attract penalties. The penalty for such errors is Rs. 10,000 or 10% of the tax amount, whichever is higher.
  3. Fraudulent Tax Evasion: Engaging in fraudulent activities to evade taxes can lead to severe penalties and legal action. The penalty for tax evasion can be up to 100% of the tax evaded.
  4. Failure to Register for GST: If a taxpayer is required to register for GST but fails to do so, they can be liable to pay a penalty. The penalty can be 10% of the tax due or Rs. 10,000, whichever is higher.
  5. Not Issuing GST Invoices: Businesses are required to issue GST-compliant invoices for their supplies. Failure to issue proper GST invoices can result in a penalty of up to Rs. 25,000.
  6. Non-Payment of GST: If a registered taxpayer collects GST from their customers but fails to remit the tax to the government, they may face penalties, including interest on the outstanding tax amount.
  7. Wrongfully Availing Input Tax Credit (ITC): Claiming ITC on ineligible purchases or without proper supporting documents can lead to penalties. The penalty can be 10% of the ITC claimed or Rs. 10,000, whichever is higher.
  8. Failure to Display GSTIN: Registered businesses are required to prominently display their GSTIN at their place of business. Failure to do so can attract a penalty of up to Rs. 25,000.
  9. Not Issuing Receipts: Businesses are required to issue proper GST-compliant receipts for every transaction. Failure to issue receipts can lead to a penalty of up to Rs. 5,000.
  10. Non-Compliance with GST Rules: Any non-compliance with GST rules and regulations, including maintaining proper books of accounts and records, can result in penalties.

It is essential for businesses and taxpayers to be aware of the GST compliance requirements and ensure timely and accurate filing of returns. Maintaining proper records, issuing correct invoices, and complying with GST provisions can help businesses avoid penalties and maintain a good reputation in the market.

Remember, the penalties mentioned above can vary depending on the severity of the non-compliance and the discretion of the tax authorities. Therefore, it is advisable to seek professional advice and ensure full compliance with GST laws to avoid penalties and legal hassles.