GST Registration Guide

Overview

Goods and Services Tax (GST) is a unified tax system in India. If your business turnover exceeds ₹40 lakh (₹20 lakh for services), you must register for GST and obtain a GSTIN.

Who needs GST registration?

• Businesses with annual turnover above ₹40 lakh (goods) or ₹20 lakh (services)
• Inter-state suppliers (mandatory even below threshold)
• E-commerce sellers
• Casual taxable persons
• Input service distributors
• Agents and aggregators

How to register for GST online

Documents required

• PAN card of business/proprietor
• Aadhaar card
• Business address proof (rent agreement, electricity bill)
• Bank account statement or cancelled cheque
• Business registration certificate (if applicable)
• Photographs of proprietor/partners/directors

Registration steps

1. Go to GST Portal
2. Click "Services" → "Registration" → "New Registration"
3. Fill Part A: Enter PAN, mobile, email (receive OTP)
4. Verify OTP and receive Temporary Reference Number (TRN)
5. Login with TRN and complete Part B with business details
6. Upload required documents
7. Submit application with digital signature or e-signature
8. Receive Application Reference Number (ARN)
9. Wait 3-7 working days for approval
10. Download GSTIN certificate

Processing time: 3-7 working days

Cost: Free (no registration fees)

GST return filing

After registration, you must file periodic GST returns.

Types of GST returns

• GSTR-1: Outward supplies (sales) - Monthly/Quarterly
• GSTR-3B: Summary return with tax payment - Monthly
• GSTR-9: Annual return

How to file GSTR-3B

1. Login to GST Portal
2. Go to "Services" → "Returns" → "Returns Dashboard"
3. Select financial year and return period
4. Click on "PREPARE ONLINE" for GSTR-3B
5. Enter tax liability details for each section
6. Pay tax using challan (if applicable)
7. Preview and submit return with DSC/EVC

Due dates

• GSTR-1: 11th of next month (monthly), 13th of next month (quarterly)
• GSTR-3B: 20th of next month

Understanding GSTIN

GSTIN (GST Identification Number) is a 15-digit unique number assigned to every GST registered business.

GSTIN format

Example: 27AAPFU0939F1ZV

• First 2 digits: State code (27 = Maharashtra)
• Next 10 digits: PAN of business
• 13th digit: Registration number within state
• 14th digit: Z (default)
• 15th digit: Check code

Official resources

• GST Portal
• GST Tutorials and Guides