GST Registration Online 2025 - Complete Guide for New Businesses

What is GST?

GST (Goods and Services Tax) is an indirect tax levied on the supply of goods and services in India. It replaced multiple indirect taxes like VAT, Service Tax, Excise Duty, etc.

GST Number Format: 22AAAAA0000A1Z5

• First 2 digits: State Code
• Next 10 digits: PAN of business
• Next 1 digit: Entity number
• Next 1 digit: Z (default)
• Last 1 digit: Check code

Who Needs GST Registration?

Mandatory GST Registration:

• ✅ Turnover > ₹40 lakhs (goods) or ₹20 lakhs (services)
• ✅ Inter-state supply of goods/services
• ✅ E-commerce operators
• ✅ Casual taxable persons
• ✅ Agents and distributors
• ✅ Input Service Distributors
• ✅ Persons paying tax under reverse charge

Voluntary GST Registration:

• 📌 Turnover below threshold but want to claim input tax credit
• 📌 Want to supply to registered businesses
• 📌 Want to participate in government tenders

Types of GST Registration

1. Regular GST Registration

For businesses with turnover above threshold. File monthly/quarterly returns.

2. Composition Scheme

For small businesses (turnover up to ₹1.5 crore). Pay fixed tax rate, file quarterly returns.

3. Casual Taxable Person

For occasional businesses (exhibitions, fairs). Temporary registration.

4. Non-Resident Taxable Person

For foreign businesses supplying in India. Temporary registration.

Documents Required for GST Registration

For Proprietorship:

• 📄 PAN Card of Owner
• 📄 Aadhaar Card of Owner
• 📄 Business Address Proof (Rent Agreement/Electricity Bill/Property Tax Receipt)
• 📄 Bank Account Details (Cancelled Cheque/Bank Statement)
• 📄 Business Registration Proof (if applicable)
• 📸 Photograph of Owner
• ✍️ Digital Signature (optional)

For Partnership/LLP:

• 📄 PAN Card of Business
• 📄 Partnership Deed/LLP Agreement
• 📄 PAN & Aadhaar of all Partners
• 📄 Business Address Proof
• 📄 Bank Account Details
• 📄 Authorization Letter for Authorized Signatory
• 📸 Photographs of Partners

For Private Limited Company:

• 📄 Certificate of Incorporation
• 📄 PAN Card of Company
• 📄 MOA & AOA
• 📄 Board Resolution
• 📄 PAN & Aadhaar of Directors
• 📄 Business Address Proof
• 📄 Bank Account Details

Step-by-Step: GST Registration Process

Step 1: Visit GST Portal

1. Go to GST Portal

2. Click on "Services" → "Registration" → "New Registration"

Step 2: Part A - TRN Generation

1. Select "Taxpayer" as user type

2. Fill basic details:

• Name and PAN of business
• Email ID
• Mobile Number
• State

3. Verify email and mobile with OTP

4. Receive TRN (Temporary Reference Number)

Step 3: Part B - Complete Application

1. Login with TRN

2. Fill detailed form:

• Business Details (Name, Constitution, Date of Commencement)
• Promoter/Partner Details (PAN, Aadhaar, Photo)
• Principal Place of Business
• Additional Places of Business (if any)
• Goods & Services Details (HSN/SAC codes)
• Bank Account Details
• Authorized Signatory Details

3. Upload all required documents

4. Verify declaration

5. Submit application with DSC or EVC

Step 4: Application Processing

1. GST officer reviews application (3-7 working days)

2. May ask for clarifications

3. Approval granted

4. GSTIN issued

Step 5: Download GST Certificate

Login to GST portal and download GST Registration Certificate

GST Registration Fees

• 💰 Government Fee: ₹0 (FREE!)
• 💰 Through DocsAI: ₹999 (Expert assistance + documentation)
• 💰 CA/Consultant: ₹2,000 - ₹5,000

Processing Time

• ⏱️ Normal Processing: 3-7 working days
• ⏱️ With Clarifications: 10-15 days
• ⏱️ Through DocsAI: 2-5 days (expert handling)

GST Tax Rates 2025

GST Compliance Requirements

Regular Returns:

• 📊 GSTR-1: Outward supplies (monthly/quarterly)
• 📊 GSTR-3B: Summary return (monthly)
• 📊 GSTR-9: Annual return (yearly)

Composition Scheme Returns:

• 📊 CMP-08: Quarterly return
• 📊 GSTR-4: Annual return

Benefits of GST Registration

• ✅ Legal Recognition: Official business status
• ✅ Input Tax Credit: Claim tax paid on purchases
• ✅ Interstate Sales: Sell across India
• ✅ Government Tenders: Participate in procurement
• ✅ Business Credibility: Trust from customers
• ✅ Easy Compliance: Online filing
• ✅ Composition Scheme: Lower tax for small businesses

Common Mistakes to Avoid

❌ Wrong HSN/SAC Codes: Affects tax calculation
✅ Solution: Select correct codes for your products/services

❌ Incomplete Documents: Application rejected
✅ Solution: Upload clear, complete documents

❌ Wrong Business Address: Verification issues
✅ Solution: Provide actual business location

❌ Missing Bank Details: Refund issues later
✅ Solution: Provide current business bank account

GST Composition Scheme

Eligibility:

• Turnover up to ₹1.5 crore
• Not engaged in inter-state supply
• Not an e-commerce operator

Tax Rates:

• Manufacturers: 1% of turnover
• Restaurants: 5% of turnover
• Traders: 1% of turnover
• Service Providers: 6% of turnover

Benefits:

• Lower tax rates
• Quarterly returns instead of monthly
• Simple compliance
• Less paperwork

FAQs About GST Registration

Q1: Is GST registration mandatory for all businesses?

A: No, only if turnover exceeds ₹40 lakhs (goods) or ₹20 lakhs (services).

Q2: How long does GST registration take?

A: 3-7 working days if all documents are correct.

Q3: Can I register for GST before starting business?

A: Yes, you can register before commencement of business.

Q4: Is there any fee for GST registration?

A: No, government registration is free.

Q5: Can I cancel GST registration?

A: Yes, if you stop business or turnover falls below threshold.

Q6: What is the penalty for not registering for GST?

A: 10% of tax due or ₹10,000, whichever is higher.

Q7: Can I have multiple GST registrations?

A: Yes, separate registration for each state where you have business.

Conclusion

GST registration is crucial for businesses above the threshold. It provides legal recognition, input tax credit, and enables interstate trade. Register today!

Register now: Get your GSTIN

Last Updated: October 2025 | Reading Time: 8 minutes