What is GST Registration?

In the GST Regime, businesses whose turnover exceeds Rs. 40 lacs for Normal category states and 20 lacs for Special category states. There has been no
change in the threshold limits for service providers. Persons providing services need to register if their aggregate turnover exceeds Rs.20 lakh for normal category states and Rs.10 lakh for special category states.

For certain businesses, registration under GST is mandatory. If the organization carries on business without registering under GST, it will be an offence under GST and heavy penalties will apply.

The threshold of annual turnover for composition scheme was increased to Rs.1.5 crores from 1st April 2019. The taxpayers registered under the scheme have to pay tax quarterly and file returns annually from 1st April 2019. The limit remains unchanged at Rs.75 lacs for North Eastern states & Uttarakhand.

New scheme introduces a fixed tax rate of 6% with 3% CGST and 3% SGST. Independent service providers, as well as mixed suppliers of goods and services
with an annual turnover of up to Rs.50 lacs in the preceding financial year can opt for this scheme.

It is mandatory to Register in GST:

– If you own an e-commerce business
– If you own an inter-state business
– If you are required to pay tax under reverse charge
– If you are required to pay tax under Section 9(5)
– You are a non-resident liable to pay taxes producing taxable supply

So, we can say that There is 4 type of Registration can be done by person who opt for GST registration.

  • Normal Taxpayer: Most businesses in India fall under this category. You need not provide any deposit to become a normal taxpayer. There is also
    no expiry date for taxpayers who fall under this category. You can collect tax and also claim you input tax credit while filling returns.
  • Casual Taxable Person: Individuals who wish to set up a seasonal shop or stall can opt for this category. You must deposit an advance amount that is
    equal to the expected GST liability during the time the stall or seasonal shop is operational. The duration of the GST Registration under this category is 3 months and it can be extended or renewed.
  • Composition Taxpayer: if you wish to obtain the GST Composition Scheme. You will have to deposit a flat under this category. Input tax credit cannot be obtained under this category.
  • Non-Resident Taxable Person: If you live outside India, but supply goods to individuals who stay in India, opt for this type of GST Registration.
    Similar to the Casual Taxable Person type, you must pay a deposit equal to the expected GST liability during the time the GST registration is active.
    The duration for this type of GST registration is usually 3 months, but it can be extended or renewed at the type of expiry.


The process is Online and you can apply for GST No. through GST portal. There are no fees for application on portal. If you are person resident in India and
applying for GST registration then you should check you Aadhaar No. is linked with your Mobile No. or not. Now it is mandatory to verify your mobile with
Aadhaar OTP while making application as per new rule and also you have to upload E-KYC documents on portal.

Documents required to Complete GST Registration

• PAN card.
• Aadhaar card.
• Business address proof.
• Bank account statement and cancelled cheque.
• Incorporation Certificate or the business registration proof.
• Digital Signature.
• Director’s or Promoter’s ID proof, address proof, and photograph.
• Letter of Authorisation or Board Resolution from Authorised Signatory.

Once the relevant documents have been uploaded, an Application Reference Number (ARN) will be sent via SMS and email to confirm the registration. Please Save for further processing of GST application.

After receiving ARN you need to log in again through GST portal and upload fill all the fields which are mandatory and upload relevant documents which are mentioned above.

At last, you will ask to authenticate your Aadhaar details with OTP or Proper officer visit place of business which you have added in application if OTP verification is failed.

GST registration is not an easy process you have to plan every time for your client and then start the work you may seem many problems and drawback so my advice is to read all the amendments carefully and then consult to your client.


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