GST Registration

GST registration is the entry ticket to almost every taxable activity in India by FY 2026-27 — and the single most common compliance step founders, traders and service providers complete in their first 90 days of business. The threshold is ₹40 lakh aggregate annual turnover for goods (₹20 lakh in special category States) and ₹20 lakh for services, computed PAN-wise across taxable, exempt and inter-State supplies. Below the threshold, registration is voluntary unless the business is pulled into compulsory registration under Section 24 — inter-State supply, e-commerce operator / supplier on ECO, casual taxable person, non-resident taxable person, OIDAR, reverse-charge liability, agent of a principal or input service distributor.

The registration itself is fully online via www.gst.gov.in (GSTN) on Form REG-01, with Aadhaar OTP authentication as the default and biometric verification at a Goods and Services Tax Suvidha Kendra (GSK) for higher-risk applicants — newer entities, certain sectors, certain pin codes flagged by the system. After successful authentication, an Application Reference Number (ARN) is generated typically within 1–3 days, and the GSTIN is allotted within 7–15 days. Yet rejection rates remain meaningful — wrong jurisdiction selection, principal-place-of-business address mismatch, society NOC missing, electricity bill in someone else's name, biometric appointment skipped, or HSN / SAC code that contradicts the declared business activity — each is a routine reason for ARN rejection or post-registration scrutiny.

Legal Suvidha registers, configures and operationalises GST for businesses across India — across CGST + SGST + IGST, with industry-specific add-ons (e-invoicing for ₹5 crore+ aggregate turnover, LUT for zero-rated exports, ISD for multi-State entities, casual taxable person registration for trade fairs and exhibitions, composition scheme for small traders). The first return is calendared so the business does not slip into late-filing penalties in month one.

Who Must Register — The Section 24 Compulsory List

Even below the turnover threshold, GST registration is mandatory if the person:

(a) makes any inter-State taxable supply; (b) is a casual taxable person making taxable supply; (c) is required to pay tax under reverse charge; (d) is an e-commerce operator or supplier on an e-commerce platform liable to collect TCS under Section 52; (e) is a non-resident taxable person; (f) supplies online information and database access or retrieval services (OIDAR) from outside India to an unregistered person in India; (g) is required to deduct TDS under Section 51; (h) is an Input Service Distributor; (i) is an agent supplying on behalf of another taxable person.

The Registration Workflow

• Eligibility & Threshold Check:: Aggregate turnover, casual / non-resident, e-commerce / OIDAR, voluntary registration, composition scheme — confirmed before filing.

• Document Pack & DSC:: PAN, Aadhaar, photograph, address proof, bank account, business proof, partnership / LLP / company documents, Class-3 DSC (mandatory for companies and LLPs).

• REG-01 Filing on GSTN:: Principal place of business, additional places of business, business activities, HSN / SAC, bank account, authorised signatory — captured and submitted.

• Aadhaar / Biometric Verification:: Aadhaar OTP for low-risk applicants; biometric authentication (fingerprint / iris) at a GSK for higher-risk profiles, in person with original documents.

• Jurisdiction Allotment:: Taxpayer is allotted to either Central GST jurisdiction (administered by CBIC through the local CGST Zone) or State Tax jurisdiction (administered by the State Commissioner of State Tax), based on turnover thresholds and a CBIC–State allocation formula. The allotted jurisdiction handles all subsequent matters — scrutiny, refunds, audits and demands.

• ARN & GSTIN Issue:: ARN typically in 1–3 days; GSTIN within 7–15 days from successful biometric / Aadhaar authentication; certificate downloadable from the portal.

Day-One Configuration That Most Filers Miss

• E-Invoicing Trigger (₹5 Crore+):: Aggregate turnover above ₹5 crore in any preceding financial year from FY 2017-18 onwards triggers mandatory e-invoicing under Rule 48(4) — IRP integration, IRN, QR code on every B2B invoice. Set up at registration if turnover is anywhere close.

• LUT for Exporters:: Zero-rated exporters file a Letter of Undertaking in Form RFD-11 each financial year to export without paying IGST upfront. Without a valid LUT, exports must move on payment of IGST and refund-claim.

• ISD for Multi-State Entities:: A head office that receives common input services (audit, software, advertising) and operates branches in multiple States must register as an Input Service Distributor and distribute the input tax credit to each GSTIN. Mandatory under Section 20 read with Rule 39 from April 2025.

• Composition Scheme:: Small traders and manufacturers with turnover up to ₹1.5 crore (₹75 lakh in special category States) and restaurants can opt for composition under Section 10 — flat-rate tax, no ITC, simpler quarterly returns.