GST Registration

Depending on the business, you can register under:

1.   Regular Taxpayer – Most businesses fall here; they collect and pay GST, can claim input tax credit.

2.   Composition Scheme – For small businesses (turnover up to ₹1.5 crore) paying a fixed percentage of turnover instead of full GST.

3.   Casual Taxable Person – Someone doing business temporarily in a state without fixed place.

4.   Non-Resident Taxable Person – Foreign businesses supplying goods/services in India.

5.   E-commerce operators – Like Amazon or Flipkart, collecting tax at source.

  15-digit GSTIN:

·         First 2 digits → State code

·         Next 10 digits → PAN number

·         13th digit → Entity number of same PAN in state

·         14th digit → Z by default

·         15th digit → Checksum digit

  GSTIN is unique for each state for the same business.

1. PAN Card

Mandatory for the business or applicant.
PAN must be in the name of the business owner, partner, or company.
2. Aadhaar Card

Required for proprietor, partners, or directors.
Used for identity verification.
3. Proof of Business Address

One of the following documents is accepted:

Electricity bill, water bill, or property tax receipt (recent)
Rent/lease agreement + NOC from owner
Sale deed (if you own the property)
Business registration certificate (if applicable)
4. Bank Account Proof

Bank statement, passbook, or cancelled cheque of the business account
Name of account holder should match PAN or business name
5. Photograph

Passport-size photo of proprietor, partners, or directors
Some cases require a digital photo upload
6. Authorization Document (if applicable)

If someone is applying on behalf of the business, a Letter of Authorization or Form GST AOA (Authorized Signatory) is needed
7. Business Constitution Proof

Depends on the type of business:

Proprietorship: PAN + Aadhaar of owner
Partnership: Partnership deed + PAN + Aadhaar of partners
Company/LLP: Certificate of Incorporation + MOA/AOA + PAN + Aadhaar of directors
Trust/Society: Registration certificate + PAN + Aadhaar of trustees
8. Digital Signature Certificate (DSC)

Required for companies and LLPs for signing GST applications online
Proprietors and partnerships usually do not require DSC
9. Additional Documents for Special Cases

Import/export businesses: IEC (Import Export Code)
Casual or non-resident taxable persons: Proof of temporary place of business
E-commerce operators: GSTIN of platform may be required

Step 1: Prepare Required Documents
·         PAN card of the business or applicant

·         Aadhaar card

·         Proof of business address (like electricity bill, rental agreement)

·         Bank account statement or passbook

·         Photograph of owner/partners/directors

·         Authorization form (for authorized signatory)

Step 2: Apply Online
1.   Go to GST portal: https://www.gst.gov.in

2.   Click on Services → Registration → New Registration

3.   Fill in Part A (basic details: PAN, email, mobile)

4.   OTP verification on email/mobile

5.   Fill Part B (business details, bank account, addresses, business constitution)

6.   Upload documents

7.   Submit application

Step 3: Verification
·         GST officer may verify documents or ask for additional info.

·         On approval, a 15-digit GSTIN is issued.

  Applying without correct PAN or Aadhaar details

  Forgetting to file returns on time (can lead to penalties)

  Not updating changes in business structure or address

  Using input tax credit incorrectly

GST Registration is mandatory for certain businesses and allows them to operate legally, collect tax, and claim input credits. It’s the first step to being GST-compliant.