• CA Yash Garg
• February 4, 2026

GST Registration – Detailed Note

GST Registration – Detailed Note

1. Meaning of GST Registration

GST Registration is the process by which a supplier of goods or services is registered under the Goods and Services Tax (GST) law. Upon registration, the supplier is assigned a Goods and Services Tax Identification Number (GSTIN), which enables them to collect GST from customers, claim input tax credit (ITC), and comply with GST laws.

Registration is governed by Section 22 to Section 30 of the CGST Act, 2017 and corresponding GST Rules.

2. Persons Liable for GST Registration

A. Mandatory Registration (Section 22 & 24)

A person must obtain GST registration if:

1. Aggregate Turnover Exceeds Threshold Limit
   • ₹40 lakh – Supply of goods (₹20 lakh for special category states)
   • ₹20 lakh – Supply of services (₹10 lakh for special category states)
2. Compulsory Registration (Irrespective of Turnover)
   Registration is mandatory for:
   • Inter-State suppliers of goods (with limited exceptions)
   • Casual taxable persons
   • Non-resident taxable persons
   • Persons required to pay tax under reverse charge
   • E-commerce operators
   • Persons supplying through e-commerce platforms
   • Input Service Distributors (ISD)
   • Persons deducting or collecting tax (TDS/TCS)
   • Agents supplying on behalf of others

3. Persons Not Liable for Registration

GST registration is not required if:

• The person deals exclusively in exempt goods or services
• Agriculturists supplying produce from cultivation of land
• Persons below threshold limit and not covered under compulsory registration

4. Types of GST Registration

1. Regular Taxpayer
   • Normal registration with monthly/quarterly returns
   • Eligible for ITC
2. Composition Scheme Registration
   • For small taxpayers
   • Lower tax rates
   • No ITC allowed
   • Limited compliance
3. Casual Taxable Person
   • Temporary business operations in another state
   • Advance tax payment required
4. Non-Resident Taxable Person
   • Foreign suppliers making taxable supplies in India
5. Input Service Distributor (ISD)
   • Distributes ITC of common services to branches
6. TDS / TCS Registration
   • Government departments, e-commerce operators, etc.

5. Procedure for GST Registration

GST registration is fully online through the GST Portal (www.gst.gov.in).

Step-by-Step Process

1. Part A of Form GST REG-01
   • PAN, mobile number, email ID
   • OTP verification
2. Part B of Form GST REG-01
   • Business details
   • Promoter/partner details
   • Principal place of business
   • Bank account details
   • Authorized signatory
   • Upload supporting documents
3. Verification
   • Aadhaar authentication or physical verification (if required)
4. GSTIN Allotment
   • Certificate of Registration issued in Form GST REG-06

6. Documents Required for GST Registration

• PAN of applicant
• Aadhaar of promoters/partners
• Proof of business constitution:
  • Partnership deed / MOA & AOA
• Proof of principal place of business:
  • Rent agreement / ownership documents / utility bill
• Bank account proof:
  • Cancelled cheque / bank statement
• Photograph of promoters
• Authorization letter (if applicable)

7. Effective Date of Registration

• If registration is applied within 30 days of becoming liable → Effective from the date liability arises
• If applied after 30 days → Effective from the date of registration approval

8. Benefits of GST Registration

• Legal recognition as a supplier
• Ability to collect GST
• Eligibility to claim Input Tax Credit
• Interstate trade without restrictions
• Enhanced business credibility
• Compliance with statutory requirements

9. Cancellation of GST Registration

Registration may be cancelled:

• On application by the taxpayer
• Suo moto by the department due to:
  • Non-filing of returns
  • Non-commencement of business
  • Fraud or misrepresentation

Application for cancellation is made in Form GST REG-16.

10. Amendment of GST Registration

Changes in:

• Business address
• Contact details
• Bank details
• Promoters/directors

can be made using Form GST REG-14 within prescribed timelines.

11. Penalty for Non-Registration

• Failure to register despite liability attracts:
  • 100% of tax due or ₹10,000 (whichever is higher)
• In case of fraud or willful misstatement:
  • Penalty up to 100% of tax

12. Conclusion

GST Registration is the foundation of GST compliance. While GST aims to simplify indirect taxation, registration brings with it regular compliance responsibilities. Timely registration, correct classification, and proper maintenance of records are essential to avoid penalties, litigation, and denial of tax benefits.