GST Registration Online India — New GSTIN Application Guide

Governing Act: Central Goods and Services Tax (CGST) Act, 2017

Relevant Sections: Sections 22, 23, 24 & 25; Rules 8-10 of CGST Rules; Notif. 10/2019-CT, 10/2017-IT

Official Portal: Official GSTN Portal (gst.gov.in)

Statutory Fee: ₹0 (Zero official government fee; FilingBy charges flat advisory fee)

GST Registration is the statutory tax registration under Sections 22 through 25 of the Central Goods and Services Tax (CGST) Act, 2017. For exclusive suppliers of goods, the general threshold is ₹40 Lakhs (under Notification No. 10/2019-Central Tax), but this limit is subject to state adoption: specified special category states (Manipur, Mizoram, Nagaland, Tripura) operate at ₹10 Lakhs, while states like Telangana, Puducherry, Uttarakhand, Meghalaya, and Sikkim apply ₹20 Lakhs. The ₹40 Lakh limit also does not apply to inter-state supplies or specified manufacturing categories.

For service providers, the registration threshold is ₹20 Lakhs (₹10 Lakhs in specified special category states). Crucially, under Notification No. 10/2017-Integrated Tax, service providers supplying inter-state services are exempt from mandatory Section 24 registration if their aggregate turnover remains within the applicable threshold.

Suppliers selling through electronic commerce operators (ECOs) are subject to nuanced rules: service providers through ECOs are exempt below the turnover threshold (Notification No. 65/2017-CT), Section 9(5) services place liability directly on the ECO, and eligible intra-state goods suppliers with turnover below threshold may operate with an enrollment number (Notification No. 34/2023-CT). Compulsory registration applies under Section 24 to non-exempt inter-state goods suppliers, casual taxable persons, input service distributors, and persons liable under reverse charge (RCM). Voluntary registration is open to any business seeking to pass on Input Tax Credit (ITC).

Pricing details

₹999 / Fixed

Key Advantages & Statutory Benefits

  • Legal Authorization to Collect Indirect Tax from Customers across India
  • Seamless Input Tax Credit (ITC) Pass-Through on B2B Purchases and Expenses
  • Access to National Marketplace Onboarding and B2B Vendor Panels
  • Inter-State Commercial Expansion and Eligibility for Public Tenders

Documents Required

  • PAN Card of the Business Entity / Proprietor / Partners / Directors
  • Aadhaar Card of Proprietor / Authorized Signatories (Mobile linked for OTP verification)
  • Proof of Business Premises: Commercial Rent Agreement + Landlord NOC + Electricity Bill (< 2 months old)
  • Bank Account Proof: Cancelled Cheque or Bank Statement showing Name, Account Number, and IFSC
  • Passport size photograph of the Proprietor / Managing Partner / Directors
  • Constitution Proof: Partnership Deed (for firms) or Certificate of Incorporation + MOA/AOA (for companies)
  • Letter of Authorization or Board Resolution appointing the primary Authorized Signatory

Filing Process & Roadmap

  1. Profile Creation & TRN Generation: Submission of basic PAN, mobile, and email details in Part A of Form GST REG-01 to generate a Temporary Reference Number (TRN).
  2. Form REG-01 Part B Compilation: Entering trade name, constitution details, HSN/SAC classifications, business premises proofs, and bank credentials.
  3. Aadhaar OTP Authentication: Completing Aadhaar-based e-KYC authentication of the primary authorized signatory to expedite automated approval.
  4. ARN Tracking & Officer Verification: Generation of Application Reference Number (ARN); jurisdictional tax officer verification (replying to Form REG-03 clarification notice if issued within statutory timelines).
  5. Certificate Grant: Issuance of 15-digit GSTIN and formal Registration Certificate in Form GST REG-06.

Frequently Asked Questions

Q: What are the turnover thresholds for GST registration in India?

A: For exclusive suppliers of goods, the threshold is ₹40 Lakhs in states that adopted Notification No. 10/2019-CT, but ₹20 Lakhs in states like Telangana, Puducherry, Uttarakhand, Meghalaya, and Sikkim, and ₹10 Lakhs in Manipur, Mizoram, Nagaland, and Tripura. For service providers, the threshold is ₹20 Lakhs generally and ₹10 Lakhs in specified special category states.

Q: Does an interstate service provider need compulsory GST registration below the threshold?

A: No. While Section 24(i) generally mandates registration for inter-state suppliers, the Government issued Notification No. 10/2017-Integrated Tax exempting persons supplying inter-state services whose aggregate turnover does not exceed ₹20 Lakhs (₹10 Lakhs in specified special category states) from compulsory registration.

Q: Is GST registration mandatory for everyone selling through e-commerce operators?

A: No, the rule depends on supply nature and notifications. Service providers selling through ECOs are exempt if turnover is below the ₹20L/₹10L threshold (Notification No. 65/2017-CT). For goods, Notification No. 34/2023-CT exempts small intra-state sellers with turnover below the threshold from mandatory registration if they obtain an enrollment number on the GST portal.

Q: How long does the GST registration process take on the GSTN portal?

A: Under the CGST Rules, applications with successful Aadhaar authentication where no query is raised are typically approved by the system within 3 to 7 working days. If the tax officer issues a clarification notice (Form REG-03), the applicant must reply within 7 working days via Form REG-04, after which the officer has 7 working days to process.