Who Must Register
- Turnover above ₹40 lakh (goods) or ₹20 lakh (services), half in special-category states
- Inter-state suppliers — regardless of turnover
- E-commerce sellers (Amazon, Flipkart, Meesho etc.)
- Casual taxable persons (exhibitions, fairs)
- Anyone required to pay reverse charge
- Non-resident taxable persons supplying to India
Voluntary registration is allowed — useful if you want ITC on your purchases even below the threshold.
Documents Required
Keep all documents in PDF or JPG, under 1 MB each:
- PAN card of business / proprietor
- Aadhaar of proprietor / partners / directors
- Proof of business registration (partnership deed, incorporation certificate)
- Passport-size photo of each promoter
- Proof of business address — rent agreement, property tax receipt, or electricity bill
- Bank account proof — cancelled cheque or first page of passbook
- Digital Signature Certificate (DSC) — mandatory for companies and LLPs; Aadhaar OTP works for proprietorships
Step-by-Step Process
- Visit gst.gov.in → Services → Registration → New Registration. Select "Taxpayer" and enter state, business name, PAN, email and mobile.
- OTP verification — verify both email and mobile OTPs to receive a Temporary Reference Number (TRN).
- Complete Part B using the TRN — business details, promoters, authorised signatory, principal place of business, additional places, top 5 goods/services with HSN/SAC, bank details.
- Verification via DSC (companies) or Aadhaar OTP/EVC (proprietorships). On submission you get an Application Reference Number (ARN).
- GSTIN allotment in 3–7 working days if no clarifications needed. You receive your 15-character GSTIN and registration certificate (Form GST REG-06).
Reading Your GSTIN
A GSTIN looks like 27AAAPL1234C1Z5:
- First 2 digits — state code (27 = Maharashtra)
- Next 10 digits — your PAN
- 13th digit — entity code for same PAN in that state
- 14th digit — fixed "Z"
- 15th digit — check digit
After Registration
- Display GSTIN prominently at your principal place of business
- Print it on every tax invoice you issue
- Start filing monthly or quarterly returns from registration date
- Issue tax invoices for B2B sales and bills of supply for exempt supplies
Penalty for not registering: 10% of tax due (minimum ₹10,000), or 100% if registration was deliberately avoided.
In iAccounting
Add your GSTIN once and it auto-prints on every invoice, auto-determines IGST vs CGST+SGST from customer's state, and pre-fills all returns. Five-minute setup.
Set up iAccounting →Continue Learning
Related tutorials you might find useful: