GST registration in India: a step-by-step guide

GST registration is mandatory once your turnover crosses the threshold, and often worthwhile even before that. Here is what the process really looks like.

Who must register

Businesses supplying goods with turnover above ₹40 lakh (₹20 lakh for services in most states), anyone selling inter-state, and e-commerce operators must register. Many smaller businesses register voluntarily to claim input tax credit and appear credible to customers.

Documents you'll need

PAN of the business and promoters, proof of business address, bank account details, and photographs. For companies and LLPs, incorporation documents and a board resolution are also required.

The application flow

You submit Part A to receive a Temporary Reference Number (TRN), complete Part B with your documents, and receive an Application Reference Number (ARN). Once verified, your GSTIN and certificate are issued — typically within 3 to 7 working days.