GST Registration Certificate | Online Procedure
GST Registration Certificate
GST Registration is a mandatory compliance requirement under the Goods and Services Tax (GST) regime, which was introduced in India on 1 July 2017 and is governed by the Central Goods and Services Tax (CGST) Act, 2017. As per Section 22 of the CGST Act, any business whose annual turnover exceeds ₹40 lakh for goods or ₹20 lakh for services is required to obtain GST registration. Failure to do so may result in heavy penalties and legal consequences.
According to government data, over 1.4 crore businesses are registered under GST, highlighting the importance and widespread applicability of this registration across India. Upon successful GST registration, the tax authority issues a 15-digit unique identification number known as GSTIN (Goods and Services Tax Identification Number). This GSTIN serves as proof that the business is legally registered under GST and enables it to collect tax lawfully, claim Input Tax Credit (ITC), and comply with GST regulations prescribed by the Government of India.
Benefits of GST Registration
1. Easy to Start and Expand a Business
GST registration simplifies starting a business by eliminating multiple state-specific tax laws. Once registered, a business can operate seamlessly across state borders without complying with different indirect tax regulations in each state.
2. Composition Scheme for Small Businesses
The government introduced the GST Composition Scheme to support small businesses with an annual turnover of up to ₹20 lakh (higher limits apply in some states). This scheme reduces compliance burden by allowing businesses to pay tax at a lower, fixed rate with simplified returns.
3. Simplified Tax Process
GST has streamlined the taxation system by replacing multiple indirect taxes with a single tax structure. This has made tax calculation easier, reduced paperwork, and ensured a smoother and more transparent tax payment process for businesses.
Eligibility for GST Registration
Eligibility for GST Registration in India
GST registration is mandatory for certain individuals and businesses based on their annual turnover, nature of business, and specific statutory conditions. The eligibility criteria are outlined below:
1. Turnover-Based GST Registration
As per GST provisions, businesses are required to obtain GST registration if their annual turnover exceeds the prescribed threshold limits:
For businesses supplying goods:
₹40 lakh per annum (₹20 lakh in special category states)For service providers:
₹20 lakh per annum (₹10 lakh in special category states)
Crossing these limits makes GST registration compulsory.
2. Compulsory GST Registration (Irrespective of Turnover)
Certain categories of businesses and individuals must obtain GST registration regardless of their turnover, including:
Interstate suppliers of goods or services
E-commerce operators and sellers supplying through online platforms
Casual taxable persons
Non-resident taxable persons
Input Service Distributors (ISD)
Agents and brokers supplying goods or services on behalf of others
Persons required to deduct or collect tax under GST (TDS/TCS)
3. Voluntary GST Registration
Businesses with turnover below the prescribed threshold may voluntarily opt for GST registration. Voluntary registration allows businesses to claim Input Tax Credit (ITC), enhance credibility, and expand their market reach across states and platforms.
List of Product and Services need GST Registration
Products and Services Requiring GST Registration
| Goods / Services | Category | Examples |
|---|---|---|
| Goods | Interstate Supply of Goods | Electronics, clothing, packaged food, industrial machinery, FMCG |
| Goods | E-Commerce & Digital Goods | Online retail sales, digital products such as e-books and software |
| Goods | Tobacco & Tobacco Products | Cigarettes, chewing tobacco, gutkha |
| Goods | Alcohol for Industrial Use | Ethanol, methanol |
| Goods | Petroleum Products | Crude oil, natural gas, aviation turbine fuel |
| Goods | Precious Metals & Gems | Gold, silver, diamonds, jewellery |
| Services | Interstate Service Providers | Service providers offering services in more than one state |
| Services | IT & Digital Services | Software development, digital marketing, web design |
| Services | Professional & Consulting Services | Chartered Accountants, Company Secretaries, lawyers, engineers, business consultants |
| Services | E-Commerce Platforms & Aggregators | Amazon, Flipkart, Uber, Ola, Swiggy, Zomato, Airbnb |
| Services | Travel & Tourism Services | Travel agents, tour operators, ticket booking services |
| Services | Financial & Banking Services | NBFCs, insurance services, stockbrokers, mutual fund services |
| Services | Logistics & Transportation | Courier agencies, freight transport services, warehousing |
| Services | Healthcare & Pharmaceutical Services | Private hospitals, diagnostic centres, healthcare consulting |
| Services | Media & Entertainment | Film production, event management, advertising agencies |
| Services | Food & Hospitality Services | Restaurants, cafés, catering services |
Key Note
GST registration is mandatory regardless of turnover for certain categories such as interstate suppliers, e-commerce operators, and specific notified goods and services. Failure to obtain GST registration where required can attract penalties and legal consequences under GST law.
Documents required for GST Registration
Documents Required for GST Registration
The following documents are required to apply for GST registration, depending on the type of business entity:
PAN Card of the Applicant
Passport-size photograph of the applicant
Aadhaar Card of the proprietor, partners, or directors (as applicable)
Business Address Proof, such as:
Rent agreement along with No Objection Certificate (NOC) from the owner, or
Electricity bill or other valid utility bill
Cancelled cheque or bank statement of the business account
Digital Signature Certificate (DSC)
(Mandatory for Companies and LLPs)Memorandum of Association (MOA)
(Applicable for Companies and LLPs)Articles of Association (AOA)
(Applicable for Companies and LLPs)Certificate of Incorporation
(Applicable for Companies and LLPs)Partnership Deed
(Applicable for partnership firms)Details of HSN Code (for goods) or SAC Code (for services)
Valid mobile number for OTP verification
Active email ID for communication and registration confirmation
Submitting complete and accurate documentation helps ensure smooth processing and faster approval of GST registration. If you want, I can also create a business-type wise document checklist (proprietorship, partnership, company, LLP).
Fees For GST Registration
Government Fees:
There are no government charges for GST registration in India. The registration process is completely free when applied directly through the GST portal.
Professional Fees:
Professional charges for GST registration may vary depending on the service provider’s expertise and scope of assistance. BizCatalyst Technologies offers affordable and transparent GST registration services backed by an experienced compliance team.
Our professional fee is just ₹1,499, ensuring a smooth and hassle-free GST registration process.
Validity of GST Registration
Validity, Suspension, Surrender, and Revocation of GST Registration
GST registration does not have an expiry date and remains valid for the lifetime of the business. However, a GST registration may be suspended, surrendered, or revoked under certain circumstances. A brief overview is provided below:
GST Suspension
GST suspension refers to a temporary deactivation of a GST registration. During the suspension period:
The taxpayer cannot collect GST
Input Tax Credit (ITC) cannot be claimed
GST returns cannot be filed
Suspension generally occurs when a taxpayer applies for cancellation of GST registration or when serious compliance issues are identified by the tax authorities. No GST-related activities are permitted until the suspension is lifted or the cancellation is finalized.
GST Surrender (Cancellation)
GST surrender is a voluntary cancellation of GST registration when it is no longer required. This may happen due to:
Closure of business
Turnover falling below the GST threshold limit
Change in business structure
Any other valid reason
To surrender GST registration, the taxpayer must file Form GST REG-16. After surrender, the taxpayer is no longer permitted to collect GST, claim ITC, or file GST returns.
GST Revocation
GST revocation is the process of restoring a cancelled GST registration that was cancelled by the tax authorities due to non-compliance, such as non-filing of returns or non-payment of tax.
Once all compliance issues are resolved, the taxpayer must apply for revocation within 30 days from the date of cancellation order by filing Form GST REG-21. Upon approval, the GST registration is reinstated, allowing normal business operations to resume.
Penalty for not Compliance with GST
Failure to comply with GST compliance requirements can result in penalties, interest, and legal consequences for individuals and businesses. Some of the key implications of non-compliance include:
Late filing penalty: A penalty of ₹50 per day for delayed filing of GST returns (₹20 per day for nil returns), subject to prescribed maximum limits.
Interest on unpaid tax: Interest at 18% per annum is charged on any unpaid or delayed tax liability.
Penalties for incorrect filings: Additional fines may be imposed for incorrect, false, or incomplete GST returns.
Legal action: Persistent non-compliance may lead to legal notices, departmental scrutiny, or prosecution.
Cancellation of GST registration: Continued defaults can result in suspension or cancellation of GST registration, severely impacting business operations.
Loss of business credibility: Non-compliance can harm a business’s market reputation, vendor relationships, and customer trust.
Timely compliance with GST laws is essential to avoid penalties and ensure uninterrupted business operations.
Mandatory Compliances of GST
Mandatory GST Compliances for Registered Taxpayers
Every GST-registered individual or business must comply with the following statutory obligations to remain compliant under GST law:
Timely Filing of GST Returns:
Regular filing of applicable GST returns such as GSTR-1, GSTR-3B, GSTR-9, and any other prescribed returns is a primary compliance requirement.GST Audit Requirement:
Businesses with an annual turnover exceeding ₹5 crore are required to undergo a GST audit as per the provisions of the GST law and submit the necessary reconciliation statements.Issuance of Proper Tax Invoices:
All GST-registered businesses must issue GST-compliant tax invoices containing mandatory details such as GSTIN, HSN/SAC codes, tax rate, tax amount, and invoice number.E-Way Bill Generation:
Generation of an E-Way Bill is compulsory for the transportation of goods with a consignment value exceeding ₹50,000, subject to applicable rules.Response to GST Notices:
Promptly responding to notices, queries, audits, or compliance communications issued by GST authorities is a mandatory obligation and forms an essential part of GST compliance.
