GST registration is one of the first formal steps a growing business takes — and one of the easiest to get wrong if you rush the application. Here's what you actually need to know before you apply.
Who actually needs GST registration
If your business turnover crosses ₹40 lakh (₹20 lakh for services, lower in some special category states), GST registration becomes mandatory. It's also mandatory regardless of turnover if you sell through e-commerce platforms, operate across state lines, or are otherwise notified under the law.
Many businesses register voluntarily before hitting the threshold — usually because a client insists on a GST invoice, or because it makes claiming input tax credit possible from day one.
Documents you'll need
At a minimum, keep PAN, Aadhaar, a passport-size photo, proof of business address (electricity bill or rent agreement plus NOC), and bank account details ready. If you're registering a company or LLP, you'll also need the incorporation certificate and board resolution authorising the signatory.
Mistakes that delay approval
The most common issue we see is a mismatch between the address proof and the business name declared in the application. The second most common is an incomplete or blurry document upload that triggers a clarification notice, adding days to the process.
What happens after registration
Once your GSTIN is issued, return filing obligations begin from that date — even if you haven't made a sale yet. It's worth setting up a simple return-filing calendar immediately so nothing is missed in the first few months.
CA Jaipal Roy
Chartered Accountant, J Roy & Co.
Jaipal is a young, ex-PwC Chartered Accountant with 5+ years of experience across audit, tax, and compliance. He and his team help startups and MSMEs across India with taxation, registration, and end-to-end compliance.