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Globallex Compliance
Professional Service

GST Registration

GST registration under the Goods and Services Tax Act for businesses with annual turnover above the registration threshold.

Introduction

Goods and Services Tax (GST) registration is mandatory for businesses whose annual turnover exceeds the specified threshold under the GST regime in India.

GST is a unified tax regime that replaced multiple indirect taxes such as VAT, excise, and service tax.

Every registered business must collect GST from customers and remit it to the government, while also claiming input tax credit on purchases.

Why This Service is Legally Required

Legal mandate for businesses with turnover above threshold (currently INR 40 lakhs for most categories).
Enables claiming of input tax credit (ITC) on business purchases.
Maintains transparent transaction records for compliance.
Required for B2B transactions and inter-state commerce.
Non-registration can result in penalties and legal action.

Applicable Acts, Rules & Regulations

Primary Legislation

  • Goods and Services Tax Act, 2017
  • CGST Act, SGST Act, IGST Act
  • GST Rules, 2017

Supporting Guidelines & Standards

  • GST Council notifications
  • CBIC guidance documents
  • GST-related circulars and FAQs

Governing Authorities and Departments

  • Goods and Services Tax Network (GSTN)
  • Central Board of Indirect Taxes and Customs (CBIC)
  • State GST Authority

Scope of This Service / Registration

All businesses manufacturing, trading, or providing services.
Applies to businesses with annual turnover above INR 40 lakhs (20 lakhs for certain states).
Non-GST registered businesses can voluntarily register.

Licenses and Approvals Involved

  • GST Registration Certificate
  • Unique GSTIN (GST Identification Number)

Documents Required

1PAN card of proprietor/partner/director
2Aadhar card of proprietor/authorized signatory
3Address proof of business premises
4Bank account details and canceled cheque
5Identity proof of signatory
6Passport-size photograph
7Shop Act registration or other business registration

Step-by-Step Registration Process

1

Enrollment

Register on GST Portal (www.gst.gov.in) using email and password.

2

Application Filling

Fill GST Registration Form (FORM REG-01) with business and personal details.

3

Document Attachment

Upload self-attested copies of required documents.

4

Verification

GST officer may conduct verification if required.

5

Approval

Upon verification, GSTIN is allotted and certificate issued.

Regulatory Timelines

3-7 working days for straightforward registrations, up to 30 days if verification required.

ℹ️ Timelines are indicative and subject to change based on regulatory authority workload and documentation completeness.

Government Fees

  • GST registration is FREE.
  • No fees for registration, renewal, or certificate issuance.

ℹ️ Fees are subject to revision by the respective government authorities.

Common Challenges & Compliance Risks

Understanding GST classification and applicable tax rates.
Compliance with monthly/quarterly filing requirements.
Input tax credit eligibility understanding.
Managing multiple state registrations for inter-state commerce.

How Globallex Compliance Helps

GST registration application preparation and filing.
Document compilation and format verification.
Classification advisory for correct HSN/SAC codes.
Compliance roadmap and filing procedure guidance.
Amendment and modification support post-registration.
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Disclaimer: The information provided on this page is for general informational purposes only and does not constitute legal advice. Regulations, fees, and procedures are subject to change. Please consult with Globallex Compliance for the latest regulatory position and personalized guidance.