GST Registration and Filing
GST Registration is a legal process under the Goods and Services Tax (GST) Act, 2017, where a business obtains a unique Goods and Services Tax Identification Number (GSTIN) from the government. It enables businesses to collect and remit GST, claim input tax credit, and comply with national tax regulations.
GST Filing involves submitting details of sales, purchases, and taxes collected/paid to the GST department regularly.
Types of GST Registration & Filing
These categories define how different taxpayers register and file their GST returns based on business type and turnover.
Regular Taxpayer
Standard GST registration for businesses with turnover above the exemption limit. Requires monthly or quarterly GST filing based on turnover.
Composition Scheme
For small taxpayers with turnover up to ₹1.5 crore. They pay tax at a fixed rate and file quarterly returns (GSTR-4) with minimal compliance.
Casual Taxable Person
For individuals or businesses that occasionally supply goods or services in a different state without a fixed place of business. Must pay GST in advance based on estimated turnover.
Non-Resident Taxable Person
For foreign businesses or individuals supplying goods or services in India without a permanent establishment. Registration is temporary and requires advance tax deposit.
Input Service Distributor (ISD)
For companies with multiple branches, allowing them to distribute input tax credit (ITC) from invoices of shared services like rent, advertisement, or consultancy.
E-Commerce Operator
Platforms that facilitate online sales or services under Section 9(5) of the CGST Act. Must collect and deposit TCS (Tax Collected at Source) under GST.
Why GST Registration Is Important?
Legal Compliance:
Mandatory under the GST Act for businesses exceeding the turnover threshold (₹40 lakh for goods, ₹20 lakh for services; lower for some states).
Input Tax Credit (ITC):
Allows businesses to claim credit for taxes paid on purchases, reducing their overall tax burden.
Nationwide Recognition:
A registered business can sell or trade across India without multiple tax registrations.
Easier Loan & Tender Eligibility:
GSTIN increases credibility and is often required for business loans and government tenders.
Avoid Penalties:
Unregistered businesses liable under GST can face heavy fines and penalties.
FAQs
What is the GST registration limit in India?
Businesses with an annual turnover above ₹40 lakh for goods and ₹20 lakh for services must register under GST (limits vary for special category states).
How long does GST registration take?
Usually 3–7 working days, provided all documents are correctly uploaded and verified by the GST authorities.
What documents are required for GST registration?
PAN card, Aadhaar card, business address proof, bank details, and proof of constitution (like partnership deed or incorporation certificate).
How often do I need to file GST returns?
Filing frequency depends on your registration type — monthly, quarterly, or annually (GSTR-1, GSTR-3B, GSTR-9, etc.).
What happens if I don’t register under GST?
Unregistered businesses liable for GST may face a penalty of 10% of the tax due or ₹10,000, whichever is higher.