GST Registration in India

Professional fee: Free with eligible CorporateWalla packages; on its own from ₹1,799. GST and government charges, where applicable, are extra.

CA-led team · Online filing support · ARN tracking · Pan-India service

GST registration creates a GSTIN for a business or other person who is required or chooses to register under GST. Registration requirements depend on aggregate turnover, nature of supplies, state, business model and specific compulsory-registration provisions.

The correct approach is not to rely only on a turnover number. A business should first determine whether Section 22, Section 23, Section 24 and relevant notifications apply to its facts.

The limit is tested on aggregate turnover for the whole PAN across India: taxable, exempt and export supplies plus inter-State supplies between your own branches, excluding GST itself. Once it crosses the figure below for your state, you have 30 days to apply.

The ₹40 lakh goods limit (Notification 10/2019-Central Tax, from 1 April 2019) does not apply to suppliers of ice cream and other edible ice, pan masala, or tobacco and manufactured tobacco substitutes; they must register at ₹20 lakh.

Registration required regardless of turnover (Section 24)

• Persons making inter-State taxable supplies of goods
• Casual taxable persons and non-resident taxable persons
• Persons liable to pay tax under reverse charge
• Electronic commerce operators required to collect tax at source, and certain persons supplying through them
• Persons required to deduct TDS under GST
• Input Service Distributors
• Agents making taxable supplies on behalf of other taxable persons
• Suppliers of online information and database access services from outside India to unregistered persons in India

Source: Section 22 and Section 24 of the CGST Act, 2017; Notification 10/2019-Central Tax; GST Council flyer "Registration under GST Law". Exemptions notified for small service providers and certain e-commerce sellers can change the answer for your case, which is why we check facts before filing.

• 1. Part A of REG-01 — Enter legal name as per PAN, state, PAN, mobile number and email. Both are verified by OTP and a Temporary Reference Number (TRN) is generated.
• 2. Part B of REG-01 — Log in with the TRN and fill business details, promoters, authorised signatory, principal and additional places of business, goods and services (HSN/SAC), and upload documents. Opt in to Rule 14A here if eligible.
• 3. Aadhaar authentication — Each promoter or partner and the primary authorised signatory gets an authentication link. In states where it applies, the portal may instead send a link to book a slot at a GST Suvidha Kendra for biometric authentication and photograph.
• 4. Sign and submit — The application is signed with DSC (mandatory for companies and LLPs) or EVC, and the Application Reference Number (ARN) is generated.
• 5. Verification — The officer approves, or raises a query in REG-03. A reply goes in REG-04 with documents.
• 6. GSTIN and certificate — On approval the GSTIN is issued and the certificate in Form GST REG-06 can be downloaded from the portal.
• 7. Bank account — Add bank account details within 30 days of the grant or before filing GSTR-1 or IFF, whichever is earlier (Rule 10A).

If you are selected for biometric authentication, carry original Aadhaar and PAN and the originals of every document uploaded with the application, along with the appointment confirmation email.

Step 1 — Eligibility and document review

We review the business constitution, activities, state, address and registration requirement.

Step 2 — GST application preparation

The required details are prepared for Form GST REG-01 and supporting documents are checked.

Step 3 — Application filing

The application is submitted electronically through the GST system.

Step 4 — Aadhaar authentication / verification

Where applicable, Aadhaar authentication and other verification steps are completed. In some cases, the application may be routed for additional verification.

Step 5 — ARN tracking and clarification

The application reference number is monitored. If the department raises a clarification/query, the response is prepared based on the facts and documents.

Step 6 — GSTIN and certificate

Once registration is granted, the GSTIN and registration certificate are made available through the GST system.

Timeline note: CorporateWalla currently advertises service timelines of approximately 3–7 business days depending on the selected plan and case. Government processing can vary where additional verification or clarification is involved. These are not approval guarantees.

A GSTIN is the identification number issued after successful registration. The registration certificate can be downloaded from the GST system after registration is granted.

The GSTIN should be checked against the legal name, registration state and other registration particulars before starting invoicing and compliance.

GST registration and GST return filing are different services.

GST Registration creates or obtains the GST registration/GSTIN when registration is required or voluntarily chosen.

GST Return Filing is the recurring compliance after registration, including applicable returns such as GSTR-1 and GSTR-3B and other applicable filings.

A business should plan the post-registration compliance calendar before obtaining GSTIN.

• GST Return Filing
• Accounting & Bookkeeping
• Monthly Bookkeeping
• E-commerce Accounting

After receiving GST registration, the business may need to:

• Set up GST-compliant invoicing.
• Display/communicate GST registration details as required.
• File applicable GST returns on time.
• Reconcile sales, purchases and input tax credit.
• Monitor e-invoicing applicability where relevant.
• Monitor e-way bill requirements where relevant.
• Update registration particulars when business details change.
• Maintain supporting books and records.
• Track notices, communications and compliance deadlines.

Registration is the beginning of GST compliance, not the end.

Share your business type, state and basic registration details. A CA-led team can review your requirement, provide the applicable document checklist and help with the GST registration application.

GST registration applicability is fact-specific and can change through amendments, notifications and GST Council decisions. This page is for general information and service explanation and should not be treated as a substitute for professional advice on a specific transaction.