GST Registration: Who Needs It and How to Apply
GST registration gives a business a GSTIN, lets it collect tax and claim input tax credit, and is required for many kinds of business. Here is a practical overview.
Who must register
- Businesses whose aggregate turnover crosses the applicable threshold (thresholds differ for goods and services and for certain states)
- Businesses making inter-state taxable supplies of goods
- Sellers on e-commerce platforms in most cases
- Certain other categories specified by law, regardless of turnover
When voluntary registration helps
Even below the threshold, registration can help if your customers are businesses that want input tax credit, or if you plan to sell online or across states.
Documents usually required
- PAN of the business or proprietor
- Identity and address proof of the owners or directors
- Proof of the business address
- Bank account details
- Constitution documents for companies, LLPs and partnerships
The process in brief
The application is filed online, verified with OTPs and documents, and may be followed by a query or physical verification. After approval, the GST certificate and GSTIN are issued.
After registration
- Issue GST-compliant invoices
- File returns on time, even if there are no sales in a period
- Keep purchase and sales records that match your returns
Late filing attracts fees and interest, so a monthly routine matters.
A note on accuracy
Thresholds, return types and due dates are revised periodically. Confirm the current rules for your state and business with a GST professional.
How Vega Legal helps
Vega Legal handles GST registration and ongoing return filing with verified experts, clear pricing and live tracking of each application.