GST Registration: Who Needs It and How to Apply

GST registration becomes mandatory once your aggregate turnover crosses ₹40 lakh for goods (₹20 lakh for special-category states) or ₹20 lakh for services (₹10 lakh for special-category states). But turnover isn't the only trigger — several activities require registration regardless of how small your revenue is.

Mandatory Registration Regardless of Turnover

• Selling on e-commerce marketplaces like Amazon, Flipkart, or Meesho
• Making any inter-state supply of goods
• Exporting or importing goods or services
• Operating as a casual taxable person or non-resident taxable person
• Liable to pay tax under reverse charge

Documents Required

• PAN of the business/proprietor
• Aadhaar of the authorised signatory
• Proof of business registration (incorporation certificate, partnership deed, etc.)
• Address proof of the principal place of business
• Bank account details (cancelled cheque or bank statement)
• Digital Signature Certificate (mandatory for companies and LLPs)

Timeline

Once the application (Form GST REG-01) is filed with all documents in order, GSTIN is typically issued within 2–7 working days. Applications flagged for physical verification (common for businesses without a clearly documented office address) can take longer.

Registering voluntarily below the threshold is also allowed and sometimes worthwhile — it lets you claim input tax credit on purchases and signals legitimacy to B2B customers who prefer dealing with GST-registered vendors.