What is GST Registration?

Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services in India. GST Registration is mandatory for certain businesses and optional for others.

Lexclaws.com helps you to file your GST Registration quickly and hassle-free.

Who Needs GST Registration?

Criteria	Threshold
Turnover for Goods (Normal Category States)	Above ₹40 Lakhs
Turnover for Services	Above ₹20 Lakhs
Turnover for Goods/Services (Special Category States)	Above ₹10 Lakhs
Interstate Supply (Goods/Services)	Mandatory regardless of turnover
E-commerce Sellers (e.g., Amazon, Flipkart)	Mandatory
Casual taxable persons / Non-resident taxable persons	Mandatory
Input Service Distributor (ISD)	Mandatory
Reverse Charge Mechanism applicability	Mandatory
Agents of a Supplier	Mandatory

Documents Required for GST Registration

For Proprietorship:

PAN Card of Proprietor
Aadhaar Card
Photograph
Address proof of business (electricity bill/ rent agreement)
Bank details (cancelled cheque/passbook)

For Partnership/ LLP:

PAN of Partnership/ LLP
Partnership Deed / LLP Agreement
PAN & Aadhaar of Partners
Address proof of business
Bank details

For Private Limited Company:

PAN of Company
Certificate of Incorporation
MOA & AOA
PAN & Aadhaar of Directors
Board Resolution/Authorization Letter
Address proof of business
Bank details

Types of GST Registration

Type	Description
Regular Taxpayer	Standard registration for businesses
Composition Scheme	For small taxpayers with turnover up to ₹1.5 Cr (₹75 Lakhs for services) – reduced tax rates
Casual Taxable Person	Temporary registration for events, exhibitions, etc.
Non-resident Taxable Person (NRTP)	For businesses outside India supplying in India
Input Service Distributor (ISD)	Distributes input tax credit
TDS/TCS Deductor	Government departments or e-commerce platforms collecting tax

Step-by-Step GST Registration Process

Visit GST Portal (https://www.gst.gov.in)
Click on “New Registration”
Fill Part A: Legal Name of Business (as per PAN), PAN, Email ID & Mobile (for OTP)
Receive TRN (Temporary Reference Number) and use it to open Part B
Fill Part B: Business details, Promoter details, Place of business, Bank details, Upload documents
Verification via DSC/EVC
ARN Generation (15-digit Application Reference Number)
Application Scrutiny (3–7 working days)
Issuance of GSTIN (Goods & Services Tax Identification Number)

Lexclaws.com helps you at every step of this process.

Format of GSTIN (15-digit)

Example: 22ABCDE1234F1Z5

First 2 digits: State code
Next 10: PAN
13th: Entity code
14th: Default “Z”
15th: Checksum digit

GST Return Filing (Post Registration)

Form	Purpose	Frequency
GSTR-1	Outward Supplies	Monthly
GSTR-3B	Summary Return	Monthly
GSTR-4	For Composition Dealers	Annually
GSTR-9	Annual Return	Annually
GSTR-9C	Reconciliation Statement	Annually (if turnover > ₹5 Cr)

Penalties for Non-Registration

Offense	Penalty
Not registering under GST (if liable)	₹10,000 or 100% of tax due (whichever is higher)
Late registration	Interest @ 18% p.a. on tax payable
Wrong declaration	Up to ₹25,000 fine

Benefits of GST Registration

Legal recognition as supplier of goods/services
Authorized to collect tax and pass ITC
Avail Input Tax Credit (ITC)
Eligible to register on e-commerce platforms
Better compliance and expansion opportunity

Other Important Details

Voluntary Registration is allowed even if turnover is below threshold.
Amendments to GST registration can be made online.
Cancellation possible if business is closed or turnover falls below limit.
GST Certificate can be downloaded from GST portal after approval.

Why Register with Lexclaws.com?

Expert Legal & Tax Team
Fast Processing
End-to-End Documentation
Affordable Pricing
PAN India Support

Lexclaws.com helps you to file your GST – fast, reliable, and compliant.