GST Registration in India: Thresholds, Verification & Online Application Guide
Goods and Services Tax (GST) registration is a mandatory 15-digit tax identification number (GSTIN) issued by the Central Board of Indirect Taxes and Customs (CBIC) for businesses supplying goods or services exceeding statutory turnover thresholds.
📌 In This Practical Manual
1. Eligibility Criteria & Statutory Requirements
Prior to initiating electronic filings on government portals (MCA V3, GSTN, or IP India), ensure full compliance with the following statutory parameters:
- ✓Goods Suppliers: Aggregate annual turnover exceeding ₹40 Lakhs (₹20 Lakhs for Special Category States).
- ✓Service Providers: Aggregate annual turnover exceeding ₹20 Lakhs (₹10 Lakhs for Special Category States).
- ✓Interstate Taxable Suppliers: Mandatory registration irrespective of turnover threshold.
- ✓E-Commerce Sellers & Operators: Mandatory registration under Section 24 of CGST Act.
- ✓Casual Taxable Persons & Non-Resident Taxable Persons.
2. Step-by-Step Filing Procedure
Our streamlined end-to-end execution workflow designed to minimize rejection queries and achieve fastest statutory approval:
TRN Generation (Part A of REG-01)
Enter PAN, mobile number, and email ID on the GST common portal to receive OTPs and generate a Temporary Reference Number (TRN).
Form REG-01 (Part B) Submission
Complete business details, principal place of business, bank account information, HSN/SAC codes, and upload proof of business premises.
Aadhaar Authentication
Promoter and primary authorized signatory complete biometric or OTP-based Aadhaar authentication for instant deemed approval within 7 working days.
GSTIN & Certificate Issuance (REG-06)
Upon verification, Form GST REG-06 is generated with the 15-digit alphanumeric GSTIN.
3. Mandatory Document Checklist
Keep these documents scanned and self-attested in clear high-resolution PDF/JPEG format:
4. Post-Registration Compliance Slabs
Failure to adhere to post-registration filing dates attracts heavy recurring statutory fines and director disqualification risks:
| Statutory Due Date | Compliance Requirement |
|---|---|
| Monthly (By 11th) | Filing of Outward Supplies (Form GSTR-1) |
| Monthly (By 20th) | Summary Return & Net Tax Settlement (Form GSTR-3B) |
| Quarterly (QRMP) | Invoice Furnishing Facility (IFF) and Quarterly GSTR-3B |
| Annually (By Dec 31) | Filing of GST Annual Return (Form GSTR-9) |
5. Frequently Asked Questions
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