IRIS MSME
Registration Hub
Verify GSTIN
IRIS MSME
Registration Hub
Verify GSTIN

GST Registration

Required to collect GST if your turnover crosses the prescribed limit.

What is GST Registration?

GST Registration provides a GSTIN to legally supply goods and services in India. It enables MSMEs to issue GST invoices, collect taxes, claim input tax credit, and comply with GST laws. GST registration is mandatory for certain businesses based on turnover, state, nature of business, and type of supply.

Why is GST Registration Needed?

Businesses apply for GST to:

  • Meet legal compliance requirements
  • Sell goods/services beyond prescribed turnover limits
  • Conduct inter-state business
  • Sell on e-commerce platforms
  • Claim Input Tax Credit (ITC)
  • Supply goods/services to large clients requiring GST invoices
  • Participate in tenders or B2B contracts

It is a foundational business registration for MSMEs, traders, manufacturers, service providers, and e-commerce sellers.

Applicability Trigger: When is GST Registration Required?

  • Service Providers with turnover > ₹20L (₹10L in NE states) (NE States: Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura)
  • Goods suppliers with turnover > ₹40L (₹20L in NE states) (NE States: Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura)
  • E-commerce sellers – mandatory from ₹0
  • Inter-state suppliers (Small service providers making inter-state supply are exempt if turnover is below ₹20 lakhs (₹10 lakhs in NE states). (NE States: Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura)
  • Casual taxable persons
  • Persons liable to pay tax under Reverse Charge Mechanism (RCM):

   – Businesses receiving services such as legal services, GTA (transport), sponsorship, or director services
   – Businesses receiving certain notified goods like cashew nuts, tobacco leaves, raw cotton, Lottery, Silk Yarn etc.
   – Any person importing services from outside India (where the recipient must pay GST under RCM)
   – Entities receiving supplies that fall under notified RCM categories (e.g., real estate, construction, and other notified sectors).(Real Estate, Construction sector and other notified sectors)
   In all these cases, GST registration becomes compulsory irrespective of turnover.

Document Checklist

  1. Identity Documents (Mandatory)
  • PAN Card of the business or proprietor
  • Aadhaar Card of the authorised signatory
  1. Business Address Proof (Submit ONE)

If owned property:

  • Electricity bill
  • Property tax receipt
  • Municipal bill

If rented:

  • Rent agreement
  • Owner’s electricity bill / property tax receipt

If home-based business:

  • Home electricity bill

If co-working/shared space:

  • Agreement with workspace provider
  • Utility bill of the workspace
  1. Bank Proof (Any ONE)
  • Cancelled cheque
  • Bank statement (first page)
  • Passbook front page

Bank proof must show:

  • Account holder name
  • Account number
  • IFSC code
  1. Business Constitution Documents (Entity-wise)

Proprietorship – No additional document required

Partnership Firm

  • Partnership Deed
  • Authorization letter for authorised partner

LLP

  • LLP Agreement
  • Certificate of Incorporation (COI)
  • Authorization letter for authorised partner/ Board Resolution for authorised signatory

Private/Public Limited Company

  • Certificate of Incorporation (COI)
  • Memorandum of Association (MOA)
  • Articles of Association (AOA)
  • Board Resolution for authorised signatory

HUF

  • HUF PAN
  • Aadhaar of Karta
  • Authorization letter

Society / Trust

  • Registration Certificate
  • Trust/Society Deed
  • Authorization Letter
  1. Photograph
  • Photograph of the authorised signatory
    (Required for all except companies filing through DSC)
  1. Digital Signature Certificate (DSC) – (ONLY if Aadhaar authentication of the authorized signatory is not completed)
  • Class 3 DSC of authorised signatory is mandatory for company and LLP only if Aadhaar authentication of the authorized signatory is not completed.

Proprietorships and Partnerships can use Aadhaar OTP instead

How and where to apply?

GST registration is done online on the official government portal.

Official GST Portal:

https://www.gst.gov.in

Simple Process :

  1. Create a new registration application
  2. Enter business, promoter, and bank details
  3. Submit proof of address & identity
  4. Complete verification via OTP/DSC
  5. Receive GSTIN after department approval

Cost

Free

Validity

  • Lifetime validity. No renewal required.
  • Casual taxable person registration is valid for 90 days
Click Here To Download PDF Guide.