GST & Indirect Tax
GST Registration — Get Your GSTIN with Documented Support
TrustLedger coordinates your GST registration from eligibility check to GSTIN issuance. Know the exact documents, timeline, and process before you begin.
What is GST Registration?
The Goods and Services Tax replaced India's fragmented indirect tax system — VAT, Service Tax, Excise Duty, CST, and several others — when it came into force on 1 July 2017. It introduced a single, unified tax on the supply of goods and services across the country, administered through an online portal.
GST registration is the process of enrolling your business in this system. Once registered, your business gets a 15-digit GSTIN (Goods and Services Tax Identification Number) that identifies you as a tax-collecting entity in the eyes of the law and your customers.
A GSTIN is not just a number. It is the gateway to issuing valid tax invoices, claiming Input Tax Credit (ITC) on your purchases, selling across state lines, and onboarding with corporate and government buyers who will not deal with unregistered suppliers.
Who Needs to Register?
GST registration is mandatory if any of the following conditions apply to your business:
- Your aggregate annual turnover from goods exceeds ₹40 lakh (₹20 lakh in special category states such as Himachal Pradesh, Uttarakhand, Meghalaya, Manipur, Mizoram, Nagaland, Tripura, Sikkim, Arunachal Pradesh, and Jammu & Kashmir)
- Your aggregate annual turnover from services exceeds ₹20 lakh (₹10 lakh in special category states)
- You make any supply of goods or services across state lines — regardless of your turnover
- You sell goods or services through any e-commerce platform (Amazon, Flipkart, Meesho, Swiggy, Zomato, etc.) — regardless of turnover
- You are an agent of a GST-registered supplier
- You are required to pay GST under the reverse charge mechanism
- You are a casual taxable person supplying in a state where you have no fixed place of business
Businesses below the threshold can also register voluntarily — to claim Input Tax Credit, improve credibility with buyers, or to prepare for future growth.
Documents Required
For Sole Proprietorship
- PAN card of proprietor
- Aadhaar card of proprietor
- Passport-size photograph
- Bank account details — cancelled cheque or bank statement (last 3 months)
- Proof of business address — electricity bill or rent agreement (with NOC from property owner if rented)
For Private Limited Company or LLP
- PAN card of company/LLP
- Certificate of Incorporation
- MOA and AOA (for company); LLP Agreement (for LLP)
- PAN card and Aadhaar of each director/partner
- Board resolution authorising the GST signatory
- Proof of registered office address
- Digital Signature Certificate (DSC) of the authorised signatory
For Partnership Firm
- Partnership deed
- PAN of firm and all partners
- Aadhaar of authorised partner
- Bank account proof
- Business address proof
Our Process
Step 1 — Eligibility and Document Review: We confirm your registration obligation, identify the appropriate registration type (regular, composition, casual, etc.), and collect your documents.
Step 2 — Application Preparation: We complete Part A of the GST REG-01 application (business and promoter details) and Part B (business address, nature of business, bank details, HSN codes).
Step 3 — Portal Submission: We submit the application using the appropriate verification method — OTP or e-Sign for proprietors and partnerships; DSC for companies and LLPs.
Step 4 — ARN Tracking: We share the Application Reference Number (ARN) with you and track the application status. If the officer raises any query or asks for additional documents, we coordinate the response.
Step 5 — GSTIN Delivery: Once approved, we share your GST Registration Certificate and GSTIN. We also brief you on your return filing obligations from the date of registration.
Timeline
5–7 working days from submission of a complete, correct application. Applications with missing documents, incorrect information, or officer queries take longer. Government processing timelines cannot be guaranteed.
Penalty for Not Registering
If you are required to be registered under GST and have not registered:
- Penalty: 10% of the tax due (minimum ₹10,000) for non-intentional default
- Penalty: 100% of the tax due for deliberate evasion or fraud
- These penalties are in addition to the tax amount itself — so the total cost of delayed registration is significantly higher than the cost of registering on time.
Frequently Asked Questions
I run multiple businesses. Do I need a separate GSTIN for each?
One PAN can have multiple GSTINs — you get a separate registration for each state in which you operate. If you run two genuinely different businesses from the same state under the same PAN, you can optionally take a second registration for that state. If your two businesses are in two different states, you need separate registrations for each.
What is the Composition Scheme?
Businesses with annual turnover below ₹1.5 crore (₹75 lakh in some special category states) can opt to register under the Composition Scheme. They pay GST at a flat rate on their turnover and file quarterly returns. The tradeoff: they cannot issue a tax invoice, cannot make inter-state sales, and cannot claim Input Tax Credit. Service providers can opt for composition up to ₹50 lakh turnover.
Can I apply for GST registration myself?
The portal is public and you can apply directly. That said, errors in the application — wrong principal place of business classification, wrong officer jurisdiction, mismatched HSN codes — routinely cause rejections or officer queries that add weeks to the process. A correctly prepared application from the start is faster overall.
Is Digital Signature mandatory?
DSC is mandatory for company and LLP applicants. Proprietors, partnership firms, and HUFs can use OTP or e-Sign (Aadhaar-based) verification. Using DSC avoids dependency on Aadhaar-linked mobile OTP, which can cause delays if the Aadhaar mobile number is not updated.
How long does a GST registration last?
Regular GST registration has no expiry — it remains valid until cancelled by the taxpayer or the department. Casual taxable person registration is valid for 90 days from the effective date (extendable on request).
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