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GST Registration: A  Complete Guide for Businesses
GST Registration

Tue, Apr 22 2025

Shubham Bansal

GST Registration: A Complete Guide for Businesses

What is GST Registration?

Businesses that reach a certain turnover limit must register for GST (Goods and Services Tax). Those involved in activities like ecommerce, selling between states, or exports also need it. It gives a unique GST Identification Number (GSTIN). This number is important. It helps with following the law. It's also necessary for claiming the input tax credit (ITC). Additionally, it is necessary for doing business in different states or union territories in India. Whether you are a proprietorship, LLP, company, or freelancer, GST registration ensures smooth tax filing and avoids penalties. Users complete the process online through the GST portal. You will get the registration certificate in 3 to 7 working days after approval.

Who Needs GST Registration?

As per the GST Act, the following entities must register for GST:

  1. Businesses that make more than ₹40 Lakhs in sales (or ₹20 Lakhs for Special Category States) sell goods or services all over India.
  2. E-commerce Sellers and Aggregators – Online businesses, like Amazon and Flipkart sellers, must register, no matter their sales.
  3. Inter-State Suppliers – Businesses selling goods/services outside their home state.
  4. Casual Taxable Persons & Non-Resident Taxpayers – Temporary businesses must register even for short-term operations.
  5. SEZ Developers & Exporters – Special Economic Zone (SEZ) units need GST for duty exemptions.
  6. Input Service Distributors (ISD) & TDS Deductors – Entities under reverse charge mechanism. If your business falls under any of these categories, you must obtain GST registration to operate legally.

Documents Required for GST Registration

The documents required for GST registration vary based on business type: For Proprietorship (New GST Registration Documents for Proprietorship)

  • PAN Card of the proprietor
  • Aadhaar Card
  • Proof of Business Address (Electricity bill, rent agreement, or property tax receipt)
  • Bank account details (cancelled cheque or statement)
  • Photograph of the proprietor For Partnership Firms & LLPs
  • Partnership deed or LLP registration certificate
  • PAN of all partners
  • Address proof of partners
  • Authorized signatory details For Companies (Private Ltd, OPC, etc.)
  • Certificate of Incorporation
  • Memorandum of Association (MOA)
  • PAN & ID proof of directors
  • Digital Signature (DSC) of directors Additional Documents (If Applicable)
  • SEZ Developer approval letter
  • Letter of Authorization for authorized signatory All documents must be uploaded in PDF/JPEG format on the GST portal.

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