Turnover thresholds, and the exceptions that override them
GST registration becomes mandatory once aggregate turnover crosses ₹40 lakh for a business supplying goods, or ₹20 lakh for a business supplying services (₹20 lakh and ₹10 lakh respectively in special category states). But several categories of business must register regardless of turnover: anyone making inter-state taxable supply, e-commerce sellers and e-commerce operators, casual taxable persons, businesses liable to pay tax under reverse charge, and input service distributors. A seller listing products on an online marketplace, for instance, typically needs GST registration from day one even at a turnover far below ₹40 lakh, because the e-commerce exception overrides the general threshold.
Documents needed before you start
Keep the following ready before opening the application: PAN of the business or proprietor, proof of business constitution (partnership deed, LLP agreement, or certificate of incorporation), address proof of the principal place of business (electricity bill, rent agreement, or property tax receipt), bank account details with a cancelled cheque or bank statement, and a photograph of the proprietor, partners, or authorised signatory. Companies and LLPs additionally need a digital signature certificate to sign the application electronically; proprietorships and most partnerships can authenticate using an Aadhaar-based e-sign or EVC instead.
How the application actually moves
Part A of the application requires PAN, mobile number, and email, verified by OTP, which generates a Temporary Reference Number (TRN). Part B, completed against that TRN, requires full business details — promoters, place of business, goods or services dealt in with their HSN or SAC codes, and bank account information. Once submitted, the application receives an Application Reference Number (ARN), which can be used to track status on the GST portal. If the officer raises no query, a GSTIN is typically issued within about a week; if a clarification is sought, the response window and processing restart from that point.
What changes once you're registered
The 15-digit GSTIN must be displayed at every place of business and printed on all tax invoices. Registered businesses must file periodic returns — GSTR-1 for outward supplies and GSTR-3B for summary tax payment, at minimum — on the frequency assigned to that registration. Missing these filings, even with nil tax liability, attracts late fees that accumulate daily, so a dormant GSTIN is not a safe place to leave an inactive business.
Where applications commonly get stuck
The most frequent rejection reasons are an address proof that doesn't clearly match the declared place of business, a business activity or HSN code that doesn't match what the applicant actually deals in, and photographs or documents that don't meet the portal's file-size or format requirements. Registering well before turnover approaches the threshold — rather than scrambling once it's crossed — avoids the gap where a business is legally required to register but the application is still under review.
Note: this guide is general information, not legal advice for your specific matter. Rules, fees and registry practice change. Before acting, speak to us about your situation.