GST Registration

GST (Goods and Services Tax) in India is a comprehensive, multi-stage, destination-based tax applied on value addition, and businesses must register if their turnover exceeds ₹40 lakhs for goods (₹20 lakhs in special category states) or ₹20 lakhs for services (₹10 lakhs in special category states). GST registration is also mandatory for inter-state suppliers, e-commerce sellers/operators, casual and non-resident taxable persons, input service distributors, and agents supplying on behalf of others. Types of registration include Regular Taxpayer, Composition Scheme (for small taxpayers), Casual or Non-Resident Taxable Person, and E-commerce Operator. Required documents include PAN, identity/address proof, business incorporation certificate, business address proof, bank details, digital signature (for companies/LLPs), and photographs of promoters. Registration is done online via the GST Portal by filling out Part A (basic details), verifying via OTP, receiving a TRN, completing Part B with documents, and submitting the application to receive an ARN. Upon approval, a GSTIN is issued. Post-registration, businesses must display the GSTIN, issue GST-compliant invoices, file regular returns, and maintain proper records.