Who needs GST registration, what are the turnover thresholds, and how to complete registration online — everything in one guide.
Who Needs GST Registration?
GST registration is mandatory if your aggregate annual turnover exceeds ₹40 lakh (goods) or ₹20 lakh (services). For special category states (north-east, hilly states), thresholds are ₹20 lakh (goods) and ₹10 lakh (services). Certain businesses must register regardless of turnover: inter-state suppliers, e-commerce operators, casual taxable persons, and importers/exporters.
Turnover Thresholds at a Glance
| Business Type | Normal States | Special Category States |
| Goods | ₹40 lakh | ₹20 lakh |
| Services | ₹20 lakh | ₹10 lakh |
| Mixed (goods + services) | ₹20 lakh | ₹10 lakh |
Documents Required
For proprietorship: PAN, Aadhaar, bank statement, business address proof (electricity bill/rent agreement), photograph. For company/LLP: PAN of company, certificate of incorporation, MOA/AOA, bank statement, authorised signatory details.
Step-by-Step GST Registration Process
1. Visit gst.gov.in and click "Register Now". 2. Fill Part A: Enter PAN, email, mobile. 3. OTP verification on email and mobile. 4. TRN (Temporary Reference Number) generated. 5. Fill Part B within 15 days: business details, place of business, bank details, upload documents. 6. Submit with DSC (companies) or EVC (proprietors). 7. ARN generated. 8. GSTIN issued within 3–7 working days.
Composition Scheme — For Small Businesses
Businesses with turnover up to ₹1.5 crore (₹75L for services) can opt for the Composition Scheme. Pay a flat tax rate (1% for traders, 5% for restaurants, 6% for services) on turnover. No input tax credit. Quarterly returns. Cannot do inter-state sales.
GST Return Filing Schedule
| Return | Frequency | Due Date |
| GSTR-1 (outward supplies) | Monthly | 11th of next month |
| GSTR-3B (summary) | Monthly | 20th of next month |
| GSTR-9 (annual) | Yearly | 31st December |
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