GST (Goods and Services Tax) is India's unified indirect tax system that replaced multiple state and central taxes. GST registration gives your business a GSTIN (GST Identification Number) that allows you to legally collect and remit GST.
Who Needs GST Registration?
GST registration is mandatory for:
- ▸Businesses with annual turnover exceeding ₹40 lakhs (goods)
- ▸Businesses with annual turnover exceeding ₹20 lakhs (services)
- ▸E-commerce sellers — regardless of turnover
- ▸Import-export businesses
- ▸Interstate supply of goods
- ▸Businesses opting for the composition scheme
Types of GST Registration
Regular Registration — For most businesses above the threshold limit.
Composition Scheme — For small businesses (turnover up to ₹1.5 crore) who want simplified compliance.
Casual Taxable Person — For businesses making occasional supply in a state where they have no fixed place of business.
Non-Resident Taxable Person — For foreign businesses supplying in India.
Documents Required for GST Registration
- ▸PAN Card of the business / proprietor / partners / directors
- ▸Aadhaar Card of authorized signatory
- ▸Business registration certificate (if applicable)
- ▸Bank account details (cancelled cheque / bank statement)
- ▸Business address proof (rental agreement / electricity bill)
- ▸Passport-size photograph of authorized signatory
GST Registration Process — Step by Step
Step 1: Visit gst.gov.in and click "Services → Registration → New Registration"
Step 2: Enter PAN, email ID, mobile number, and state
Step 3: Verify OTP sent to mobile and email
Step 4: Fill Part B of the application with business and promoter details
Step 5: Upload required documents
Step 6: Submit application with DSC or EVC
Step 7: Receive ARN (Application Reference Number) for tracking
Step 8: GST officer verification — may ask for clarification
Step 9: GSTIN Certificate issued within 3–7 working days
Key Dates and Compliance
- ▸GSTR-1 (Outward Supplies): Due 11th of next month
- ▸GSTR-3B (Summary Return): Due 20th of next month
- ▸GSTR-9 (Annual Return): Due December 31
- ▸GSTR-9C (Audit/Reconciliation): Due December 31 (turnover above ₹5 crore)
Benefits of GST Registration
- ▸Legal authorization to collect GST from customers
- ▸Input Tax Credit on purchases
- ▸Operate across India with a single registration
- ▸Increased credibility with B2B clients
- ▸Required for many e-commerce platforms
- ▸Refund of GST on exports
Conclusion
GST registration is a critical step for any business in India. With Biswa Corporate Solutions, we ensure error-free documentation and fast registration. Our team also provides ongoing GST return filing services to keep you fully compliant.