GST Registration

Overview

GST registration is the process by which a business obtains a GSTIN (a unique 15-digit Goods and Services Tax Identification Number) under the Central Goods and Services Tax Act, 2017. It is mandatory for businesses crossing ₹40 lakh turnover for goods (₹20 lakh for services, ₹10–20 lakh in special category states), for all e-commerce sellers regardless of turnover, and for anyone supplying goods/services across state lines.

Required Documents

• PAN card of the business/proprietor
• Aadhaar card of proprietor/partners/directors
• Proof of business constitution — incorporation certificate, partnership deed, or LLP agreement
• Proof of principal place of business (electricity bill under 2 months old, rent agreement + NOC, or property tax receipt)
• Bank account proof — cancelled cheque or bank statement
• Passport-size photograph of authorised signatory
• Board resolution or letter of authorisation (for companies/LLPs)

Process