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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 for businesses with turnover exceeding ₹20 lakh (₹10 lakh for special category states).


When is GST Registration Mandatory?

  • Aggregate turnover exceeds ₹20 lakh (₹10 lakh for NE and hill states)
  • Inter-state supply of goods or services (any amount)
  • E-commerce operators and sellers on e-commerce platforms
  • 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 turnover up to ₹1.5 crore (pay 1-6% flat tax, 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 — state, PAN, email, mobile
  • Verify email and mobile with OTP
  • You receive a TRN (Temporary Reference Number)
  • Login with TRN and complete Part B — business details, promoter info, authorized signatory
  • Upload required documents
  • Submit application with DSC or EVC
  • GSTIN issued within 3-7 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 when annual turnover exceeds ₹20 lakh
    • Composition scheme available for small businesses (up to ₹1.5 crore)
    • 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.