GST Registration in India: Mandatory Thresholds, Steps & Documents Checklist
When is GST mandatory? Learn the turnover limits, inter-state trade rules, e-commerce obligations, and exact paperwork needed.
Executive Summary
Goods & Services Tax (GST) is India’s unified indirect tax. While standard turnover thresholds apply, several business activities trigger compulsory GST registration from day one.
Who It Applies To
- Businesses with annual turnover exceeding ₹40 Lakhs (goods) or ₹20 Lakhs (services) — ₹20L/₹10L for special category states
- Anyone engaged in inter-state taxable supply of goods
- E-commerce sellers (Amazon, Flipkart, Shopify with payment gateways)
- Persons liable to pay tax under Reverse Charge Mechanism (RCM)
- Input Service Distributors (ISD) and non-resident taxable persons
Documents Checklist
- PAN Card of the entity and authorized signatory
- Aadhaar card of promoter / partners / directors
- Electricity bill / Property tax receipt of place of business
- Rent Agreement and Owner NOC (if rented premises)
- Cancelled cheque or bank statement showing account number and IFSC
- Board Resolution / Letter of Authorization for Authorized Signatory
Statutory Process
Step 1: Generate TRN (Temporary Reference Number) on gst.gov.in using PAN, email, and mobile
Step 2: Complete Form GST REG-01 with business details and upload documents
Step 3: Complete Aadhaar authentication of promoters via biometric or OTP
Step 4: Department issues clarification notice (Form REG-03) if documents are unclear, or issues GSTIN via REG-06 within 7 working days
Frequently Asked Questions
Is physical inspection mandatory for GST registration?
Physical verification is required primarily if Aadhaar authentication is skipped, or if the applicant’s profile is flagged as high-risk by the automated risk assessment algorithm.
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