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GST Registration Guide for New Businesses

Registration Guide

Goods and Services Tax (GST) is India's unified indirect tax system. GST registration is mandatory once aggregate turnover crosses ₹40 lakh for businesses supplying only goods, or ₹20 lakh for services, with lower limits of ₹20 lakh or ₹10 lakh in some north eastern and hill states.


When is GST Registration Mandatory?

  • Aggregate turnover exceeds ₹40 lakh for goods or ₹20 lakh for services (lower limits apply in some north eastern and hill states)
  • Inter-state supply of goods or services (any amount)
  • Selling through e-commerce platforms, unless you sell goods only within one state under the turnover limit using an e-commerce enrolment number
  • Persons required to deduct TDS under GST
  • Casual taxable persons making taxable supply
  • Non-resident taxable persons

    • Types of GST Registration

  • Regular: for most businesses
  • Composition Scheme. Simplified for goods businesses with turnover up to ₹1.5 crore (₹75 lakh in north eastern states and Uttarakhand) and service providers up to ₹50 lakh, paying 1 to 6 percent flat tax with no input credit
  • Casual Taxable Person: for temporary/seasonal businesses

    • Step-by-Step Registration Process

  • Visit gst.gov.in and click 'Register Now' under Taxpayers
  • Select 'New Registration' and fill Part A with state, PAN, email, and mobile
  • Verify email and mobile with OTP
  • You receive a TRN (Temporary Reference Number)
  • Login with TRN and complete Part B with business details, promoter info, and authorized signatory
  • Upload required documents
  • Submit application with DSC or EVC
  • GSTIN issued within 3 working days under the simplified scheme for low risk applicants (from 1 November 2025), otherwise up to 7 working days

    • Key Compliance After Registration

  • File monthly/quarterly returns (GSTR-1, GSTR-3B)
  • Pay GST by the 20th of the following month
  • Issue GST-compliant invoices
  • Maintain purchase and sales records

    • Key Takeaways

    • Mandatory above ₹40 lakh turnover for goods and ₹20 lakh for services
    • Composition scheme available up to ₹1.5 crore for goods and ₹50 lakh for services
    • Registration is free and entirely online at gst.gov.in
    • GSTIN typically issued within 3-7 working days
    • Monthly/quarterly return filing is mandatory post-registration

    Official Links

    GST PortalGST Helpdesk

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    Disclaimer

    This guide is provided for informational and educational purposes only. EduMetrics is not a legal, tax, or financial advisor. Regulations, procedures, and fees are subject to change. Please verify all information on the respective official portals and consult a qualified professional before taking any action.