GST (Goods and Services Tax) replaced a maze of central and state taxes — excise duty, VAT, service tax, CST, entertainment tax, and more — when it was introduced on 1 July 2017. Since then, any business that crosses the prescribed turnover threshold must register under GST and obtain a 15-digit GST Identification Number, commonly called GSTIN.
But GST registration is not just about compliance. It is a business identity document. A GSTIN lets you collect tax from customers, claim Input Tax Credit (ITC) on purchases, supply goods inter-state without restriction, and get listed as a credible vendor for other GST-registered companies. If you are a B2B business, most corporate clients will not work with you without a valid GSTIN.
Your GSTIN is structured in a specific way: the first two digits are your state code, the next ten are your PAN, followed by a two-character entity identifier and a check digit. It is permanent, linked to your PAN, and visible to anyone who searches for your business on the GST portal.
GSTIN stands for Goods and Services Tax Identification Number — a 15-digit, PAN-based alphanumeric code issued to every registered taxpayer.
| Position | Characters | What It Means |
|---|---|---|
| 1–2 | 2 digits | State code (e.g., 09 for UP, 07 for Delhi, 27 for Maharashtra) |
| 3–12 | 10 characters | PAN of the taxpayer |
| 13 | 1 alphanumeric | Entity number for the same PAN within the state |
| 14 | 1 character | Always 'Z' |
| 15 | 1 alphanumeric | Check digit (number or letter) |
Without a valid GSTIN, your business cannot legally charge GST on invoices, cannot claim ITC, and cannot participate in B2B trade with registered buyers. E-commerce platforms like Amazon, Flipkart, and Meesho will not activate your seller account without a verified GSTIN.
Turnover-Based Mandatory Registration
If your annual aggregate turnover crosses the following thresholds, GST registration is compulsory:
| Category | Normal States | Special Category States |
|---|---|---|
| Supply of Goods only | ₹40 Lakh per year | ₹20 Lakh per year |
| Supply of Services only | ₹20 Lakh per year | ₹10 Lakh per year |
| Both Goods and Services | ₹20 Lakh per year | ₹10 Lakh per year |
Special category states include North-Eastern states, Uttarakhand, Himachal Pradesh, and Jammu & Kashmir. Aggregate turnover includes taxable supplies, exempt supplies, exports, and inter-state supplies by persons with the same PAN across India.
Mandatory Registration – Turnover Limit Does Not Apply
Certain categories must register under GST regardless of turnover under CGST Section 24:
- All inter-state suppliers of goods (services exempt up to ₹20 lakh in most cases)
- E-commerce sellers on Amazon, Flipkart, Meesho, or any aggregator platform
- E-commerce operators who collect tax at source (TCS)
- Casual taxable persons and non-resident taxable persons
- Businesses required to deduct TDS or collect TCS under GST
- Input Service Distributors (ISD)
- Agents supplying on behalf of other registered taxpayers
- Special Economic Zone (SEZ) developers and units
- Persons supplying OIDAR services from outside India
E-Commerce Sellers – Amazon, Flipkart, Meesho
If you sell on any marketplace platform, GST registration is non-negotiable — even if turnover is below the threshold. These platforms collect Tax Collected at Source (TCS) under CGST Section 52 and require a valid GSTIN before your seller account goes live.
Voluntary GST Registration
Even below the threshold, you can register voluntarily under Section 25(3) of the CGST Act — useful if your clients are GST-registered businesses, you want ITC on purchases, or you are preparing for growth. Once voluntarily registered, regular compliance applies for at least one year before cancellation. We also handle GST Registration Cancellation end to end.
Eligible low-risk applicants can receive GST registration within 3 working days with auto-approval. Select "Yes" under Rule 14A when filing Part A of Form GST REG-01.
- Aadhaar biometric authentication is mandatory nationwide for new applicants (GSTN advisory, Feb 2026)
- Bank account linking within 30 days of registration or before first GSTR-1/IFF (Rule 10A)
- Risk-based processing — low-risk applications processed faster; high-risk may need physical verification
- Stricter document checks on address proofs; virtual offices need additional NOC documentation
Example GSTIN: 27AABCU9603R1ZM — 27 is Maharashtra, AABCU9603R is PAN, 1 is entity number, Z is fixed, M is check digit. Verify any GSTIN at gst.gov.in.
Regular Taxpayer Registration
Standard registration for most businesses. No deposit required, unlimited validity, full ITC claim, monthly/quarterly returns (GSTR-1, GSTR-3B or QRMP).
Composition Scheme Registration
For small businesses with turnover up to ₹1.5 crore (₹75 lakh for services). Lower tax rates, annual returns, but no ITC and no inter-state supplies.
- Traders/manufacturers: up to ₹1.5 crore aggregate turnover
- Service providers: up to ₹50 lakh turnover
- Cannot make inter-state supplies or collect GST from customers
Other Registration Types
- Casual Taxable Person (CTP) — occasional supply in a state without fixed place of business; 90-day validity
- Non-Resident Taxable Person (NRTP) — foreign entities supplying in India occasionally
- Input Service Distributor (ISD) — distributes ITC to branches from head office
- E-Commerce Operator — must collect TCS at 1% on platform sales
For All Business Types
- PAN card of business entity and proprietor/partners/directors
- Aadhaar card of authorised signatory
- Photograph (JPG, max 100 KB) of proprietor/partners/directors
- Proof of principal place of business (electricity bill, rent agreement + NOC, property tax receipt)
- Bank account proof (cancelled cheque, passbook first page, or bank statement)
For Private Limited / Public Limited Company
- Certificate of Incorporation, MOA & AOA
- Board resolution appointing authorised signatory
- PAN and Aadhaar of all directors
- Digital Signature Certificate (DSC) for submission
Not incorporated yet? We handle Private Limited Company Registration with GST bundled.
For LLP
- LLP Agreement and Certificate of Incorporation
- PAN and Aadhaar of designated partners
- DSC mandatory for designated partners
For Partnership Firm
- Partnership deed, firm PAN, all partners PAN & Aadhaar
- Authorisation letter for authorised signatory
For Proprietorship / Individual
- Proprietor PAN and Aadhaar
- Business address proof and bank account in proprietor name
Visit GST Portal
Go to gst.gov.in → Services → Registration → New Registration. Or let Apis handle the entire portal process for you.
Part A – Generate TRN
Enter taxpayer type, state, legal name, PAN, email, mobile. Verify OTPs to get Temporary Reference Number (valid 15 days).
Part B – Business Details
Complete trade name, constitution, commencement date, principal place of business, HSN/SAC codes, bank details, authorised signatory.
Upload Documents
Upload PAN, address proof, identity proof, bank proof in JPEG/PDF (max 100 KB each). Blurry documents cause rejection.
Aadhaar Authentication
Complete online e-KYC or biometric verification at a GST Suvidha Kendra — mandatory for ARN generation.
Submit with DSC / OTP / EVC
Companies and LLPs need DSC. Proprietors can use Aadhaar OTP or EVC.
ARN & Officer Review
Track Application Reference Number on the portal. Low-risk apps approved in 3–7 days; complex cases up to 30 days.
GSTIN Allotment
Receive Form GST REG-06 certificate with your 15-digit GSTIN.
| Step | What We Do | Details |
|---|---|---|
| 1 | TRN Generation | We enter PAN, mobile, email, and state details and complete OTP verification. |
| 2 | REG-01 Completion | Full GST REG-01 with business structure, address, bank account, and signatory details. |
| 3 | Document Verification | Every document reviewed before upload to minimise rejection risk. |
| 4 | Submission & Tracking | Application submitted via DSC/EVC; Aadhaar biometric coordinated; ARN tracked throughout. |
| 5 | GSTIN Delivery | Form GST REG-06 certificate delivered with your GSTIN ready to use. |
Disclaimer: Timelines vary based on applicant profile, document accuracy, biometric schedules, and GST authority processing.
| Service Type | Estimated Cost |
|---|---|
| Self-filing on GST portal | Free (government fee) |
| Apis Legal Services online service | ₹1,499 onwards (all-inclusive) |
| CA or GST agent | ₹1,000 – ₹3,000 |
| Local consultant | ₹500 – ₹2,000 |
Government charges no registration fee. Professional fees cover document review, form preparation, submission, tracking, and query response.
- Input Tax Credit (ITC) — offset GST paid on business purchases against tax collected from customers
- Formal business identity — issue GST-compliant invoices and operate within the law
- E-commerce & inter-state access — mandatory for marketplace sellers and interstate goods suppliers
- B2B competitive advantage — large buyers prefer GST-registered vendors for ITC claims
- Stronger loan applications — banks assess GSTIN and return history for MSME loans
- Pair with MSME Registration for additional government benefits — MSME Registration
- Display GST registration certificate at principal place of business (legally required)
- Add bank account to GST portal within 30 days (Rule 10A)
- Issue GST-compliant invoices with GSTIN, HSN/SAC codes, and tax breakdown
- File GSTR-1 and GSTR-3B on time — late fee ₹100/day (₹20 for nil returns)
- Consider Accounting & Bookkeeping and GST Return Filing with Apis
| Offence | Penalty |
|---|---|
| Non-registration when mandatory | 10% of tax due or ₹10,000 — whichever is higher |
| Deliberate tax evasion | 100% of tax evaded or ₹10,000 — whichever is higher |
| Late return filing | ₹100/day (max ₹10,000); nil returns ₹20/day (max ₹500) |
| Wrongful ITC claim | 100% of ITC wrongly claimed or ₹10,000 — whichever is higher |
- Name mismatch between PAN and application form
- Blurry or oversized document uploads (max 100 KB per file)
- Address on form not matching uploaded proof exactly
- Aadhaar mobile not linked for OTP verification
- Electricity bill older than 2 months as address proof
- Missing NOC for rented/shared premises
- Bank account not in business entity name
- Skipping mandatory biometric verification step
Avoid rejection — let our team pre-check every document before submission. Contact Apis Legal Services or call +91 93415 11564.
| Form | Purpose |
|---|---|
| GST REG-01 | Application for new registration (Part A & B) |
| GST REG-03 | Notice seeking additional information |
| GST REG-06 | Registration certificate with GSTIN |
| GST REG-14 | Amendment of registration details |
| GST REG-16 | Voluntary cancellation application |
| GST REG-21 | Revocation of cancelled registration |
₹40 lakh for goods-only businesses, ₹20 lakh for services, and ₹10 lakh in special category states. Inter-state suppliers and e-commerce sellers must register regardless of turnover.
Eligible low-risk applicants under Rule 14A can get registration in 3 working days. Standard applications typically take 7 working days; complex cases up to 30 days.
Yes. All new applicants must complete Aadhaar biometric authentication via online e-KYC or at a GST Suvidha Kendra before ARN is generated.
PAN, Aadhaar, business address proof, bank proof, photograph, and constitution documents (partnership deed, incorporation certificate, etc.) based on entity type.
Yes, under Section 25(3). Useful for B2B clients, ITC claims, and e-commerce. All regular compliance applies for at least one year.
Yes — mandatory under Section 24 regardless of turnover. Composition Scheme is not available for e-commerce sellers.
The government charges no fee on gst.gov.in. Professional service fees cover expert assistance, document review, and end-to-end processing.
A unique 15-digit PAN-based Goods and Services Tax Identification Number issued in Form GST REG-06 after approval.
Yes — within 30 days of registration or before filing first GSTR-1/IFF. Non-compliance may suspend your GSTIN.
You receive a rejection notice with opportunity to respond. Apis can identify the issue and prepare a fresh application or reply to the show cause notice.
File returns (monthly or quarterly), issue compliant invoices, link bank account, and maintain records. Apis offers ongoing compliance support.
Yes — separate registration required in each state where you operate. Multiple registrations within a state are also possible for different business verticals.