What is GST registration?

Registration brings a person or business within the GST system. Once registered, the business receives a GSTIN, which is used on invoices, in returns and in communication with the authorities.

Registration is generally linked to a PAN and to the State or Union Territory where the business operates. A business operating in more than one State or Union Territory may need to consider registration in each, subject to applicable rules.

There is no single rule that applies to every business. Whether registration is compulsory or voluntary depends on factors such as the nature of the supplies, where the business operates and current notifications.

Turnover-based limits exist, but they vary with the type of supply and location and can change. This guide does not state any figures. Please verify the current position on the official GST Portal or with a professional.

• Businesses starting to supply goods or services
• Businesses whose activity or area of operation is changing
• Professionals and service providers
• Businesses considering voluntary registration for commercial reasons

The application is made through the official GST Portal. It generally involves providing business details, details of the people responsible for the business, the principal place of business and supporting documents, followed by verification by the applicant.

The application is examined by the proper officer, who may raise a query. The decision to approve or reject is made by the GST authorities, and timelines are set by the official process.

• Business and constitution details
• Identity and address details of proprietors, partners or directors
• Proof of the principal place of business
• Bank account details and authorised signatory details

Registration brings ongoing responsibilities. These generally include issuing invoices in the prescribed manner, filing periodic returns, paying tax and keeping registration details up to date.

If business details change later, an amendment may be needed. If the business closes or no longer needs registration, cancellation may be relevant. Each follows its own procedure.

CareAll can help you understand whether registration may be relevant, prepare the information usually requested and follow the application through the official process. Submitting an enquiry on this website does not start an application, and approval is decided by the GST authorities.