GST Registration in India: Who Needs It, Documents & Process

GST registration becomes mandatory once your business crosses certain turnover limits — and in several cases, from day one regardless of turnover. Here is who needs it, what you’ll need, and how the process works.

Turnover thresholds

• Goods: registration is required once annual turnover crosses ₹40 lakh (₹20 lakh in special-category states).
• Services: the limit is ₹20 lakh (₹10 lakh in special-category states).

When it’s mandatory regardless of turnover

• Making inter-state supplies of goods
• Selling through e-commerce platforms (Amazon, Flipkart, etc.)
• Casual or non-resident taxable persons
• Anyone liable to pay tax under reverse charge
• Input service distributors and agents

Many small businesses also register voluntarily — to claim input tax credit, sell on marketplaces, or look credible to larger clients.

Documents you’ll need

• PAN and Aadhaar of the proprietor / partners / directors
• Photograph and proof of business address (electricity bill, rent agreement)
• Bank account details (cancelled cheque or statement)
• Incorporation / partnership documents, where applicable

The process

Registration is online on the GST portal: submit Part A (PAN, mobile, email) to get a TRN, complete Part B with business details and documents, and you receive an ARN. Once approved — usually within about 7 working days — your GSTIN is issued.

Getting registration right — and choosing regular vs composition — affects your tax for years. Arthsetu handles end-to-end GST registration, or you can estimate GST on any amount with our GST Calculator.