GST Registration
In short
GST registration is mandatory when aggregate turnover exceeds ₹40 lakh for suppliers of goods or ₹20 lakh for suppliers of services (lower limits apply in special category states). Some businesses must register regardless of turnover, including inter-state suppliers of goods, e-commerce sellers, casual taxable persons and those liable to pay tax under reverse charge.
Overview
GST registration gives you a 15-digit GSTIN, lets you collect GST from customers and claim input tax credit on purchases. Many businesses below the threshold register voluntarily because B2B customers prefer suppliers who can pass on credit.
The application is made on the GST portal in Form GST REG-01 and is linked to Aadhaar authentication. Incomplete or inconsistent documents are the most common reason for queries or rejection, which is where careful preparation helps.
Key requirements
- Turnover above the threshold, or a compulsory-registration category under the CGST Act
- PAN of the business (or proprietor)
- A principal place of business in the state of registration
Documents required
- PAN of the business and of proprietors, partners or directors
- Aadhaar of the authorised signatory
- Photographs of proprietors, partners or directors
- Certificate of Incorporation or partnership deed, as applicable
- Proof of principal place of business: electricity bill plus rent agreement or NOC
- Bank account details (cancelled cheque or statement)
- Board resolution or letter of authorisation for the signatory
We share an exact checklist for your case before you start, since requirements vary with the structure and the people involved.
Process
Review
We confirm whether and where you need to register.
Application
Form GST REG-01 is prepared and filed with supporting documents.
Verification
Aadhaar authentication is completed and any officer queries are answered.
GSTIN
The registration certificate (Form REG-06) is issued.
What KNAP Advisory handles
- Threshold and compulsory-registration assessment
- Preparation and filing of REG-01
- Responses to clarification notices
- GST registration certificate
- Guidance on invoicing and return filing after registration
Frequently asked questions
What is the GST registration limit?
Generally ₹40 lakh aggregate turnover for suppliers of goods and ₹20 lakh for suppliers of services. Special category states have lower limits (₹20 lakh for goods and ₹10 lakh for services). The limits are based on aggregate turnover across India for the same PAN.
Can I register for GST voluntarily?
Yes. Any business can register voluntarily. Once registered, all GST provisions apply, including filing returns even when there is no business in a period.
Can I use my home address for GST registration?
Yes, if it is your place of business, supported by an electricity bill and ownership proof or a rent agreement and NOC.