GST Registration: What You Actually Need

GST registration is procedurally simple and routinely delayed — almost always for reasons that could have been avoided before filing.

When registration is mandatory

Registration is required once aggregate turnover crosses the prescribed threshold, which differs for goods and services and for special category states. It is also mandatory regardless of turnover in several cases, including inter-state supply of goods, e-commerce operators, and persons liable under reverse charge.

Documents to have ready

• PAN of the business and of the authorised signatory
• Proof of constitution — incorporation certificate, partnership deed or equivalent
• Proof of principal place of business, with a consent letter or rent agreement where the premises are not owned
• Bank account proof: a cancelled cheque or the first page of the passbook
• Photographs and Aadhaar of the authorised signatory, for e-KYC authentication

Where applications get stuck

Three issues account for most queries raised by the department. The address proof does not match the address entered on the form. The consent letter is missing where premises are shared. Aadhaar authentication is skipped, which pushes the application into physical verification and adds weeks.

Get these right and registration is usually straightforward. We handle the filing end to end if you would rather not deal with it.