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Tax & GST
GST registration: who needs it and how to apply
Turnover thresholds, the cases where registration is compulsory, documents and the REG-01 application.
When it is compulsory
- Annual turnover above ₹40 lakh for goods or ₹20 lakh for services (lower limits apply in special category states)
- Any inter-state supply of goods
- Selling through e-commerce marketplaces that collect tax at source
- Casual taxable persons and non-resident taxable persons
Documents
- PAN of the business and of the proprietor, partners or directors
- Aadhaar for authentication
- Proof of business place: electricity bill plus rent agreement or no-objection letter
- Bank account details and incorporation certificate or partnership deed
After registration
- Display the GSTIN at your place of business
- Raise GST-compliant invoices
- File returns every month or quarter, even when there are no sales
The process
- 1Part A on the GST portal with PAN, mobile and email
- 2Part B (Form REG-01) with business and promoter details and documents
- 3Aadhaar authentication or physical verification
- 4GSTIN and registration certificate (REG-06)
Common questions
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