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GST Registration

Obtaining GST Registration is mandatory for that business whose estimated annual turnover exceeds Rs. 40 Lakhs. GST registration application is compulsory for some particular businesses such as the Export-Import, E-commerce, Casual Dealer and Market Place Aggregator. If a Business operates without GST registration number, then it is considered as an offense.

Package Inclusions –
  • Same Day Application filing by a CA
  • Get in Direct call with a CA.
  • No Need to Visit Government office
  • Get Free Advisory for GST Rates.
  • Free GST Software for 30 Days
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An Overview on GST Registration

Goods and Service Tax commonly referred to as GST is a consolidated indirect tax under which different GST returns are filed by eligible taxpayers for each financial year. The goods and services tax (GST) is a value-added tax levied on most goods and services sold for domestic consumption. Here only value addition is taxed, and burden of tax is charged by the final consumer.

As per the GST regime, a business having an estimated annual turnover exceeds Rs.40 lakhs must get GST Registration. However, the Special Category states shall be liable to get GST Registration if the aggregate turnover in a financial year exceeds Rs 20 lakhs. Below is the list of states which are assigned special status or category under Goods and Services Tax Law (Section 22 of the Central Goods and Services Tax Amendment (CGST Act, 2018) :

  • Arunachal Pradesh
  • Assam
  • Jammu & Kashmir
  • Manipur
  • Meghalaya
  • Mizoram
  • Nagaland
  • Sikkim
  • Tripura
  • Himachal Pradesh
  • Uttarakhand

GST registration is mandatory for particular businesses like Export and Import, E-commerce, Casual Dealers, and also the Market Place Aggregator. These business units need a GSTIN irrespective of the annual business turnover.

GST Registration usually takes between 3-6 Working days. The team in Enterslice will help you in getting new GST Registration in 5 easy steps.

GST Registration - Eligibility Criteria

  • Individuals who are registered under the pre-GST law such as Excise, VAT, Service Tax etc.
  • Business having a turnover above the specified threshold limit of Rs. 40 lakhs and Rs 20 lakh for special category states.
  • Casual Taxable person or Non –Resident Taxable person.
  • Agents of supplier and Input Service Distributor.
  • Agents of Supplier and Input Service Distributor.
  • Assesses paying taxes under the Reverse Charge Mechanism.
  • Those who supplies via e-commerce aggregator.
  • Individuals supplying online information and database access from outside India to a person residing in India.
  • Business with multiple branches in different states must register one branch as main office or head office and the remaining branches as additional offices. (This does not apply if the business has separate verticals as listed in Section 2 (18) of the CGST Act, 2017.)

Benefits of New GST Registration

  • Businessess is legally recognised as supplier of goods or services.
  • Appropriate accounting of taxes paid on the input goods or services which can be utilized for payment of GST due on supply of goods or services by taxpayers.
  • Taxpayers are eligible to avail various other benefits and privileges under the GST laws.
  • Lower tax rates under composition scheme.
  • Relief from the double taxation system.
  • Improved logistics by way of E-way Bill.

Online Process for GST Registration

GST Registration Process
  • Visit the GST portal https://www.gst.gov.in/.
  • Click on ‘Registration’ given under the ‘Services’ tab and then click on ‘New registration.
  • From the drop-down menu of select ‘taxpayer’.
  • Fill form GST REG-01 to get new registration and also enter details such as the legal name of the business, state, e-mail address, mobile number and PAN card.
  • Verify all information by entering the one-time password or OTP sent in your mobile number and e-mail Id, and click on ‘Proceed’.
  • After completing the process move to Part B. A Temporary Reference Number (TRN) will be send after completion of verification.

GST Registration – PART B

  • To begin with Part B, login with the given TRN and then enter the CAPTCHA code provided. Complete the verification by entering the OTP sent in your e-mail id and the registered mobile number. You will be redirected to the GST registration page.
  • In next step you have to submit business information such as- name of the company, PAN, name of state of registering the business, date of commencement of the business, date of commencement of the business. In this page, the taxpayer has to mention if he/she has any existing registration.
  • Submit details of up to 10 partners or promoters of the business. In case of proprietorship firm, submit the details of the proprietor. Also provide personal details such as designation, DIN (Director Identification Number), PAN and Aadhaar number.
  • Submit the details of the concerned person who is authorised to file GST returns.
  • Add the place of business, address, official contact details and also nature of possession of premises.
  • Add details of all additional places of business, details of goods and services that is to be supplied and the bank account details of the company.
  • Upload all the required documents based on the type of business.
  • Click on ‘Save and continue’. After submitting the application it must be signed digitally.
  • Click on ‘Submit’ and save the details.
  • After submission an Application Reference Number (ARN) will be received via email or SMS to confirm the registration.

Documents for Online GST Registration

The documents needed for GST Registration varies as per the type of business. The necessary documents for all business types have been listed below:

For Sole Proprietorship Firms

  • Aadhaar Card, PAN card and a photograph of the sole proprietor
  • Details of the Bank Account: Bank statement or a cancelled cheque
  • Address Proof of Office
  • In case of own office- Copy of Electricity Bill or Water Bill or property tax receipt or landline bill or a copy of Municipal Khata.
  • In case of Rented Office- Rent Agreement and NOC or No Objection Certificate from the owner. 

For Private Limited Company or Public Limited Company or One Person Company

  • PAN Card of the Company
  • Registration Certificate
  • MOA or Memorandum of Association/Articles of Association or AOA
  • Aadhaar card, PAN Card and a photograph of all the Directors
  • Details of Bank Account- Bank statement or a cancelled cheque
  • Address Proof of Office
  • In case of own office- Copy of Electricity Bill or Water Bill or property tax receipt or landline bill or a copy of Municipal Khata.
  • In case of Rented Office- Rent Agreement and NOC or No Objection Certificate from the owner. 
  • Letter of Authorization-Appointment proof of the authorized signatory

For Hindu Undivided Family or HUF

  • A copy of PAN Card of HUF
  • Aadhaar card of the Karta and Photograph
  • Address proof of the place of business.
  • In case of own office- Copy of Electricity Bill or Water Bill or property tax receipt or landline bill or a copy of Municipal Khata.
  • In case of Rented Office- Rent Agreement and NOC or No Objection Certificate from the owner. 
  • Bank Details-Bank Statement or a cancelled cheque

For Society or Trust or Club

  • PAN Card of Society or trust or club
  • Registration Certificate
  • PAN Card and Photo of the Promoter or Partners
  • Address proof of the place of business.
  • In case of own office- Copy of Electricity Bill or Water Bill or property tax receipt or landline bill or a copy of Municipal Khata.
  • In case of Rented Office- Rent Agreement and NOC or No Objection Certificate from the owner. 
  • Bank Details-Bank Statement or a cancelled cheque
  • Letter of Authorization-Appointment proof of the authorized signatory

For Partnership Firm or LLP

  • Aadhaar Card, PAN card and a photograph of all the partners
  • Address proof of the place of business.
  • In case of own office- Copy of Electricity Bill or Water Bill or property tax receipt or landline bill or a copy of Municipal Khata.
  • In case of Rented Office- Rent Agreement and NOC or No Objection Certificate from the owner. 
  • Bank Details-Bank Statement or a cancelled cheque
  • In the case of LLP: Registration Certificate, Copy of Board Resolution, Letter of Authorization-Appointment proof of the authorized signatory

Fees for GST Registration

The process of new GST registration involves many steps and documentation. An option to select the SAC/HSN code is available at the time of registration. For filing this process requires sound knowledge of the GST laws.

Hence , it is suggested to take help from Professionals to get GST Registration. Our team at Enterslice will provide you end to end service for GST registration. GST Registration fees starts from Rs 1499 onwards.

Penalty for Non-Filing of GST

The CBIC or Central Board of Indirect Taxes and Custom issued the Standard Operating Procedure (SOP) according to it, non-filing of GST returns can even lead to attachment of bank accounts and even cancellation of GST registration of the defaulter.

Filing online GST returns in time is critical to avoid the late fees which is levied on taxpayers for any form of delay made.

As per the CGST Act, a taxpayer will be liable to pay a fine of Rs. 100 per day for delay in filing of Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) . This makes it a total penalty of Rs. 200 for each day the delay continues. However, the maximum limit for the late filing penalty has been set to Rs. 5000.

Along with this, the taxpayer will also be liable to pay interest at 18% per annum in case of any delay in filing the online GST returns. The interest is calculated from the day following the due date of filing the return till the date on which the taxpayer makes the payment.

Types of GST Returns

GSTR 1: Return for Outward Supplies

GSTR 1 consists of the information of the supplier’s outward supplies or services provided. The GSTR 1 must be filed by the 10th day of a month and includes information such as:

  • Previous year’s aggregate turnover and
  • Taxable outward supplies.

As per 39th GST Council Meeting - GSTR-1 for 2019-20 will be waived for certain taxpayers who could not opt for the special Composition Scheme

GSTR 2: Return for Inward Supplies

  • GSTR-2 is a monthly return of the inward supply of goods and services as agreed by the recipient of the goods and services.
  • In other words, GSTR-2 includes the details with regard to the purchases made by the recipient in a particular month.

GSTR 2A: Read Only Document

  • GSTR-2A is basically a read only document.
  • This document gets auto-generated once the supplier uploads the details in GSTR-1.
  • It can be said that, GSTR-2A permits the recipient to verify the details uploaded by the supplier in GSTR 1.
  • Also the recipient can accept, reject and modify or keep the invoices pending using the given details. Such modifications are made by the recipient in GSTR 2.
  • GSTR-2A is available for every normal registered taxpayer filing GST returns.

GSTR – 3B: Summary of the Inward and Outward Supplies

  • GSTR 3B is a simplified monthly return of inward and outward supplies.
  • It is self-declaration mentioning the summary of GST liabilities of the taxpayer for the tax period in question. 
  • It assists the taxpayer to discharge the tax liabilities on time.
  • GSTR-3B is a form which cannot be revised.

GSTR – 4/CMP-08: Return for Composition Dealers

  • GSTR-4 is a quarterly return which needs to be filed by a registered taxpayer who has signed up for the Composition Scheme.
  • Under the composition scheme, small taxpayers having a turnover of up to Rs 1.5 Crore need to pay tax at a fixed rate and file quarterly return.
  • This is unlike the normal registered dealer who files three returns every month including GSTR-1, GSTR-2 and GSTR-3B.
  • CMP-08 has replaced GSTR-4.
  • CMP-08 is filed on a quarterly basis.

GSTR – 5: Return for Non-Resident Taxable Person

  • GSTR-5 is be filed by non-resident foreign taxpayers, who are registered under GST Regime and carry out business transactions in India.
  • The return consists of details of all outward supplies made, inward supplies received, credit or debit notes, tax liability and also the taxes paid.
  • The GSTR-5 return is filed monthly for each month.

GSTR-6: Returns for Input Service Distributor

  • GSTR-6 is a monthly return to be filed by an Input Service Distributor (ISD).
  • It contains details of input tax credit received and distributed by the ISD.
  • It will also contain details of all the documents issued for the distribution of input credit and the manner of distribution.

GSTR-7: Authorities deducting tax at source

  • GSTR-7 is a monthly return to be filed by the persons required to deduct TDS or Tax deducted at source under GST.
  • It will contain the details of TDS deducted, TDS liability payable and also paid along with TDS refund claimed, if any.

GSTR-8: Supplies details effected through E-commerce operators and tax amount paid

  • GSTR-8is a monthly return which is filed by e-commerce operators registered under the GST who are required to collect tax at source or TCS.
  • It will contain details of all supplies made through the E-commerce platform, and the TCS collected on the same.

GSTR-9: Annual Return

  • GSTR-9 is the annual return which is to be filed by taxpayers registered under GST.
  • Taxpayers who have chosen the Composition Scheme, Casual Taxable Persons, Input Service Distributors, Non-resident Taxable Persons and persons paying TDS under section 51 of CGST Act are exempted from filing GSTR-9.

GSTR-9A: Annual return for a compounding taxable person

  • GSTR-9A is a consolidation of all the quarterly statements filed during the financial year.
  • Taxpayers registered under the composition scheme have to file this as annual return.

GSTR-9C: Reconciliation of Input Tax Credit and Certification

  • GSTR-9C must be filed for every GSTIN; hence from one PAN multiple GSTR-9C forms can be filed.
  • Taxpayers exceeding a turnover of Rs.2 crore in a financial year must file GSTR-9C as a reconciliation statement.
  • As per 39th GST Council Meeting - businesses with an annual turnover of less than Rs 5 crore, filing of GSTR-9C for Financial Year 2018-19  is to be waived off.

GSTR-10: Final Return

  • GSTR-10 must be filed by a taxable person whose registration has been cancelled or has surrendered.
  • This return is also known as final return and must be filed within 3 months from the date of cancellation or cancellation order, whichever is earlier.

GSTR-11: UIN with inward supplies claiming a refund

  • GSTR-11 contains details of inward supplies received and also the refund claimed.
  • Individuals having a Unique Identity Number (UIN) need to file GSTR-11 in order to get a refund under goods and services purchased by them in India.

Due Dates for Filing GST Returns

Form Number


Due Date



11th of next month




15th of next month




15th  of next month



20th of next month



18th of the month succeeding quarter



20th of next month.



13th of next month



10th of the next month



10th of next month



31st December of next financial year



31st December of next financial year


Final Return

Within approx of three months from the date of cancellation/cancellation order date, whichever is later.



 28th of the following for which statement is filed

The due date of Form GSTR-3B for July 2019 to January 2020 is extended till 24th March 2020 for taxpayers with a principal place of business in the Union Territory of Ladakh. Also, a similar extension is recommended for Form GSTR-1 and Form GSTR-7.

Why Choose Enterslice for GST Registration?

Enterslice provides top rated GST Registration service in India. We at Enterslice deliver GSTIN within 3 to 6 working days. GST Experts in Enterslice will guide on applicability, registration and also will help you in meeting the Compliance mentioned under the CGST Act.

  • Purchase plan for GST Registration in Enterslice ranging from Rs 1,499/- onwards.
  • A CA will be assigned to look after your order.
  • You need to upload the documents via mobile or our website.
  • Our team of Experts will submit documents after in-depth scrutiny of the documents.
  • After Filing on GST Portal ARN will be shared with you for future references.
  • In next step GSTIN will be issued – GST Department will issue a certificate in 2-3 Working days.

How Enterslice helps you to get GST Registration?

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Frequently Asked Questions

Just log on to www.gst.gov.in, the official website for GST Registration, and find and click 'New Registration' under the 'Services' Tab. Carefully fill in the forms with the required information and you're done. Alternatively, you can also jump directely on the registration page by visiting https://reg.gst.gov.in/registration/

Applying for a GST number is easy. All you need to do is visit the official website www.gst.gov.in, and register the for GST number from there following the instructions.

GST registration in India costs nothing, however, only a few documents that can serve as the proof of your company, and DSC for your verification.

GST registration is the process of registering a businesses under the country's central tax regime, for taxation purposes. By registering under the GST, a company secures itself from inadvertently performing illegal tax evasion, and hence do not attract penalties.

Any goods or services provider with an annual aggregate turnover of more than 20 lakhs is required to register their business under GST.

GST number takes a minimum of 3 working days to be issued.

GST (Goods & Services Tax) is a system of Taxation popular in a number of countries like Austrailia, Indonesia, Malaysia, and of course India. It is an indirect tax imposed on supply of goods and services.

Unline origin-based tax, a destination based is applicable on goods and services where they are actually consumed.

Goods and Services Tax (GST) subsumes all the indirect taxes (with exceptions) that were levied under the previous tax regime in India.

Per the GST tax framework for tobacco in India, a rate of 28% GST, along with NCCD and 'compensation cess' is applicable on cigarettes and smoke-less tobacco.

All Tobacco products are subject to GST as well as Excise Duty.

GST is proposed and implemented in three tiers. CGST (Central Goods and Services Tax) and IGST (Integrated Goods and Services Tax) is levied by the Central government, whereas SGST (State Goods and Services Tax) is levied by the State.

The GST Council is the authority and sole administrator of GST as specified in the 122nd amendment in the Constitution of India.

IGST is the acronym for Integrated Goods and Services Tax, which applies to products and services supplied to various States in India other than the State of origin.

GST rates are to be decided and levied by the Center and respective State.

Imports are subject to IGST (Integrated Goods and Services Tax), and shall be taxed accordingly.

Exports are subject to IGST (Integrated Goods and Services Tax), and shall be taxed accordingly. 'zero rate tax' or excemption of GST is also applicable at the final stage of a product.

GST came into effect on the 1st of July, 2017.

Yes, B2B transactions are subject to GST.

Input Tax Credit in GST is the tax paid by a company upon the purchase of a product in order to reduce tax during the sale of the product.

Taxpayers may apply for Input Tax Credit by reporting the amount of tax paid at the time of purchase in their GST returns in Form GSTR-3B.

Filing dates for GST return varies from merchant to merchant. They are classified under GSTR -1 through GSTR-11. Most of them however are required to file the return from 10thto 20t of the subsequent months. And, GSTR9 shall be filled annually.

Unfortunately, no. GST interest refund can only be claimed within a time of two years.

PAN is mandatory for GST registration and for purposes involved in tax filings. Only NRI (taxable persons) are exempted.

Companies are ideally required to apply for GST within 30 days of becoming liable to pay taxes. This can happen in any part of the year. To apply for GST, please log on to www.gst.gov.in

Casual Taxable Persons are those taxable entities who does not have a fixed place of business. This can be accompanied by other characterstics like they occasionally indulge in supply of goods and services as primary, middleman, or the third party.

The taxable business entities with an annual turnover of less than 40 lakhs are exempted from GST. The thresold was recently revised by the government. Previously it was of 20 lakhs.

With Credit Note, tax levied by the government on the goods returned by the original recipient can be easily adjust to reduce the tax liability on future goods and services.

No. Not all goods and services are taxable under GST. Goods like Meat, Vegetables, Fruits, Bread, Tea, Coffee, Oil seeds, Pharmaceuticals, Fertilizers, etc. Services include Food, Transportation, Educational and Medical facilities etc. are also exempted.

Reverse Charge in GST is the mechanism where the liability to pay taxes rest with the receiver of the goods or services. Reverse Charge is applied when the supplying end is not registered under GST.

For process of GST registration requires candidates to go to the official website www.gst.gov.in; and register from there by filling up the forms and enclosing required documents of proof.

No. Collection of GST without the registration is liable to attract penalities. ITC or Input Tax Credit is also not applicable for unregistered business entities.

Aggregate turnover is referred to the total value of supplies (exclusive of the taxes). Aggregate turnover is functional at deciding whether a business entity is liable to pay taxes under GST or not.

GSTINi is a 15 digit business tax identification number that is generated upon the registration of a business under GST. If you are a registered business and you have lost the GSTIN, you can easily get it from the official GST portal. Just search your GSTIN typing in your manufacturer/dealer PAN in the 'search' box.

No. Collecting GST without the registration is a punishable economic offence.

Yes, for both. Obtaining goods from an unregistered supplier incurs payment of GST in RCM (Reverse Charge Mechanism) by the receiver. And ITC (Input Tax Credit) can also be availed for the same.

Traders indulged in inter-state supply of goods would have to register under GST (Goods and Services Tax) irrespective of their turnover.

No, you can go ahead with the GST registration.

No. If a firm exclusively deals in exempted goods, it may not even require a GST registeration.

No. There is no need for GST registration for small retailers to buy from dealers or wholesalers.

Yes, EOU and SEZ schemes would continue, with duty-less import of raw materials. However, IGST may still apply on the imports.

Not a format, technically, however an invoice does need to have the following information. Current Date, Invoice number, Customer's name, Customer's address, Place where the goods and services are supplied, HSN, Product description, total taxable value, taxes and discounts applicable, total GST charged in break-ups, etc.

Unfortunately, no. If the business is registered in more than one state, each of such registrations would be deemed as a separate registered entity. Cross usage of credit available with two individual registered entities is not permitted..

Any business entity with an aggregate turnover of more than 40 lakhs is mandatorily required to take registration under the GST law.

The aggregate annual turnover threshold limit for GST registration is 40 lakhs.

Yes, GST registration is free of any charges.

No. GST Registration is not required for booksellers solely indulged in the activity of selling books.

For the GST registration of new businesses, just log on to www.gst.gov.in, the official website for GST Registration, and find and click 'New Registration' under the 'Services' Tab. Carefully fill in the forms with the required information and you're done. Alternatively, you can also jump directely on the registration page by visiting https://reg.gst.gov.in/registration/

No. The case is just the opposite. If you want to open a current account, you would require a GST registration certificate.

Yes. Two GST registrations can be done under one PAN Card.

Yes, GST registration is mandatory for selling goods and services online.

No, raising GST invoice before GST registration is irrelevant. Moreover, it might attract penalties specified in the GST law.

Yes, GST registration is mandatory for a e-commerce website, whether it is a Startup, or has a turnover less than the prescribed threshold.

GST registration can be canceled if no business is conducted on the address registered for business. At other times, if a business issues invoice without the literal supply of goods/services, GST registration would incur cancellation.

For a Startup advertising firm, the regular turnover limit of 40 lakhs would be applicable. Upon crossing the turnover limit threshold, it would become mandatory for the advertising firm to perform GST registration.

Yes, GST registration can be canceled both voluntarily and by a fit authority upon encountering any violation of the GST Act and the laws incorporated therein.

No. GST Registration would only become compulsory if the aggregate turnover of the optical firm crosses the threshold of 40 lakhs.

If you are a supplier of goods and services under the exempted category, you may sell without GST registration. Even if you do not sell products in the exempted category, you would still require to cross the turnover above 40 lakh to make GST registration mandatory for your business. Hence, if you an exempted product seller, or does not receive a turnover of more than 40 lakhs, you are good to go. (Given you are not an E-commerce)

No. VAT registration has been obviated with the introduction of the GST tax regime.

The aggregate annual turnover threshold limit for GST registration is 40 lakhs. If your candle business has a turnover greater than 40 lakhs, you would need to do a GST registration.

Unless it is a residential property, all immovable properties are subject to 18% GST. Therefore, yes, GST registration is required.

If the aggregate annual turnover of a blogger exceeds hreshold limit for GST registration i.e. 40 lakhs, he/she is liable to pay taxes, and therefore the GST registration.

Just log on to www.gst.gov.in, the official website for GST Registration, and find and click 'New Registration' under the 'Services' Tab. Carefully fill in the forms with the required information, attach the documents, and you're done. Alternatively, you can also jump directely on the registration page by visiting https://reg.gst.gov.in/registration/

Absolutely not. Tax on transportation comes under the ambit of Reverse Charge, which means GST would be levied from the receiver of the goods/services.

Is it compulsory to take GST registration in multiple states?

Simple turnover threshold applies here, i.e., if the aggregate turnover exceeds 40 lakhs, the recharge coupon shop would have to register itself under GST. Otherwise, not.

No, GST registration is not mandatory if the goods imported are for personal use only. However, there are a category of goods for which importation laws may become applicable. Some goods are even prohibited to enter India.

No. A current bank account is only required after the GST registration.

Yes. Only one contact number is required for GST registration. Note: Mobile numbers are subject to verification.

Yes, if the commision or brokerage received exceeds the limit of 40 lakhs, it is mandatory for them to perform GST registration and pay taxes.

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