Augila Tax Consultancy
GST Registration & filing
GST (Goods and Services Tax) Registration is the process by which a business or individual is recognized by the Goods and Services Tax Network (GSTN) to collect and remit GST on taxable supplies of goods or services in India. GST registration is mandatory for businesses exceeding a certain turnover threshold or engaged in specific activities.
Who Needs GST Registration?
Mandatory Registration
Businesses with turnover exceeding ₹20 lakh (₹10 lakh for NE & special category states)
Businesses engaged in interstate supply of goods or services
E-commerce operators and online marketplaces
Casual taxable persons and non-resident taxable persons
Persons required to pay TDS under GST
Agents of a supplier
Who Needs GST Registration?
Businesses with turnover exceeding ₹20 lakh (₹10 lakh for NE & special category states)
Businesses engaged in interstate supply of goods or services
E-commerce operators and online marketplaces
Casual taxable persons and non-resident taxable persons
Persons required to pay TDS under GST
Agents of a supplier
Documents Required for GST Registration
For Individuals / Proprietors
PAN Card
Aadhaar Card
Proof of business address (rent agreement / utility bill)
Bank account details
Photograph
For Partnership Firms / Companies
PAN Card of entity
PAN Cards of partners / directors
Certificate of Incorporation
Address proof of business
Bank account details
Digital signature of authorized signatory
Compliance After GST Registration
File monthly/quarterly GST returns
Issue GST-compliant invoices
Pay GST collected to government
Maintain books of accounts as per GST rules
Claim Input Tax Credit (ITC) on eligible purchases
Penalty for Non-Registration
❌ Penalty up to ₹10,000 or tax payable, whichever is higher
❌ Interest on unpaid GST
❌ Inability to claim ITC
❌ Legal consequences for evasion
FAQs – MSME Certificate (Udyam Registration)
1. What is GST Registration?
GST Registration is the process of enrolling under the Goods and Services Tax system, which allows a business to collect GST and claim input tax credit on eligible purchases.
2. Is GST Registration mandatory for all businesses?
No. GST registration is mandatory only if the business crosses the prescribed turnover limit or falls under specific categories such as interstate supply or e-commerce operations.
3. What is the turnover limit for GST Registration?
₹20 lakh – Normal states
₹10 lakh – Special category states
(For service providers and goods suppliers, subject to conditions)
4. Who must compulsorily register under GST?
Interstate suppliers
E-commerce sellers and operators
Casual taxable persons
Non-resident taxable persons
Persons required to deduct TDS under GST
5. Can a business register for GST voluntarily?
Yes. Businesses below the threshold limit can opt for voluntary GST registration to avail input tax credit and increase business credibility.
6. What documents are required for GST Registration?
PAN and Aadhaar of applicant
Proof of business address
Bank account details
Photograph of proprietor/partners/directors
Incorporation or partnership documents (if applicable)
7. How long does GST Registration take?
GST registration generally takes 3–7 working days, subject to document verification by the GST department.
8. What is GSTIN?
GSTIN (Goods and Services Tax Identification Number) is a 15-digit unique number issued after GST registration, used for filing returns and issuing invoices.
9. Is Aadhaar authentication mandatory for GST Registration?
Yes, Aadhaar authentication is mandatory in most cases to complete GST registration smoothly and avoid physical verification.
10. Can one PAN have multiple GST registrations?
Yes. A person can have multiple GST registrations under the same PAN for different states or business verticals.
11. What is the Composition Scheme under GST?
The Composition Scheme is a simplified tax scheme for small taxpayers with lower tax rates and reduced compliance, subject to turnover limits and restrictions.
12. Can GST Registration be cancelled?
Yes. GST registration can be cancelled voluntarily or by the department if compliance requirements are not met.
13. What are the compliances after GST Registration?
Filing monthly or quarterly GST returns
Payment of GST collected
Issuing GST-compliant invoices
Maintaining proper books of accounts
14. What is Input Tax Credit (ITC)?
ITC is the credit of GST paid on business purchases, which can be adjusted against GST payable on sales.
15. What is the penalty for not registering under GST?
Penalty can be 10% of tax due or ₹10,000, whichever is higher. In cases of deliberate evasion, penalties can be higher.
16. Can freelancers register under GST?
Yes. Freelancers providing taxable services and crossing the threshold limit or offering interstate services must register under GST.
17. Is GST Registration required for online sellers?
Yes. Selling through e-commerce platforms requires mandatory GST registration, regardless of turnover.
18. Is GST Registration valid for lifetime?
Yes. GST registration is valid until it is surrendered, cancelled, or suspended.
19. Can changes be made after GST Registration?
Yes. Business details such as address, contact details, or nature of business can be amended on the GST portal.
20. Who issues GST Registration?
GST Registration is issued by the GST Department of India through the official GST portal.