GST Online Registration: Required Documents for GST Registration, Limit, Fees, Process, Penalty
Goods and Services Tax (GST) registration is a crucial step for businesses in India to ensure compliance with tax regulations and avail benefits like input tax credits. Mandatory for businesses exceeding specified turnover thresholds ₹40 lakh for goods and ₹20 lakh for services in most states, and ₹10 lakh in special category states GST registration also applies to specific entities like e-commerce operators and non-resident taxable persons. The process is entirely online, Documents for GST Registration and submission of essential documents such as PAN, Aadhaar, business incorporation proof, and address details. While the government does not charge any fees for GST registration, professional assistance may incur additional costs. Non-compliance can lead to GST Penalty, emphasizing the importance of timely registration.
Complete Online Document Submission & Application Tracking
- Filing of Application for GST Registration
- Secure GST Identification Number
- Dedicated manager to process your GST registration end to end
- Completely Online – No need to visit office
- CA Assisted GST Filing for all your GST needs
What is GST Registration
Under Goods and Services Tax (GST), businesses whose turnover exceeds the threshold limit of Rs.40 lakh, Rs.20 lakh, or Rs.10 lakh, as applicable, must register as a normal taxable person. This process is called GST registration. Certain businesses must mandatorily register under GST, and operating without registration is an offence, attracting heavy GST penalties.
GST registration typically takes between 2-6 working days. Team Clear can expedite this process in 3 easy steps.
Who should obtain GST registration?
- Individuals registered under Pre-GST laws (e.g., Excise, VAT, Service Tax)
- Businesses exceeding the turnover threshold of Rs.40 lakh, Rs.20 lakh, or Rs.10 lakh
- Casual taxable persons / Non-Resident taxable persons
- Agents of a supplier & Input service distributors
- Those paying tax under the reverse charge mechanism
- Suppliers via an e-commerce aggregator
- Every e-commerce aggregator
- Suppliers of online information and database access or retrieval services from outside India to a person in India, other than a registered taxable person
All about the GST registration process
GST registration process is very simple, as it can be obtained through the GST portal by applying in Form REG-01. For detailed steps, refer to our article “How to apply for GST registration?”. ClearTax offers a service to facilitate your GST registration, providing guidance on GST applicability and compliance, and obtaining your GSTIN.
Documents Required for GST Registration
- PAN of the Applicant
- Aadhaar card
- Proof of business registration or Incorporation certificate
- Identity and Address proof of Promoters/Directors with Photographs
- Address proof of the place of business
- Bank Account statement/Cancelled cheque
- Digital Signature
- Letter of Authorization/Board Resolution for Authorized Signatory
GST Registration Fees
GST Registration involves an 11-step process with submission of business details and scanned documents. Although there is no GST registration fees on the GST portal if done independently, ClearTax offers a service plan for GST registration to save time and effort, with a GST Expert assisting you throughout the process.
Penalty for not obtaining GST registration
Failing to pay tax or making short payments due to genuine errors incurs a penalty of 10% of the tax amount due, with a minimum of Rs.10,000. Deliberate tax evasion results in a penalty equal to 100% of the tax amount due.
Conclusion
GST online registration is a vital compliance requirement for businesses operating in India, ensuring adherence to tax laws and enabling access to benefits like input tax credits. While the process is straightforward and entirely online, it demands careful submission of accurate documents to avoid delays or penalties. Whether mandatory or voluntary, registering under GST not only helps businesses stay legally compliant but also fosters transparency and credibility. By understanding the requirements, fees, and potential penalties associated with GST registration, businesses can streamline their operations and contribute to the nation’s economic framework.
For more information, please refer:
- How to Apply for GST Registration Online: A Complete Guide (India Filings)
- Understanding GST Rates and How They Impact Businesses (Tax Management India)
- GST Return Filing: A Step-by-Step Process (ClearTax)
- Benefits of Voluntary GST Registration for Small Businesses (RazorPay)
FAQ's related to GST online Registration
1. Who is required to register for GST?
- Any business whose turnover exceeds the threshold limit of Rs.40 lakh (Rs.20 lakh for service providers) in most states. Special category states have a lower threshold limit of Rs.10 lakh.
- Individuals previously registered under pre-GST laws (e.g., Excise, VAT, Service Tax).
- Casual taxable persons and non-resident taxable persons.
- Agents of suppliers and input service distributors.
- E-commerce operators and those supplying goods or services through e-commerce platforms.
- Individuals paying tax under the reverse charge mechanism.
Suppliers of online information and database access or retrieval services from outside India to a person in India, other than a registered taxable person.
2. What documents are required forGST registration?
- PAN of the Applicant.
- Aadhaar card.
- Proof of business registration or Incorporation certificate.
- Identity and Address proof of Promoters/Directors with photographs.
- Address proof of the place of business.
- Bank Account statement/Cancelled cheque.
- Digital Signature.
Letter of Authorization/Board Resolution for Authorized Signatory.
3. How long does it take to get GST registration?
GST registration usually takes between 2-6 working days if all the documents and information provided are correct. ClearTax can help expedite the process.
4. Is there any fee for GST registration?
There are no fees prescribed under the GST law for obtaining GST registration if you apply directly through the GST portal. However, professional services like ClearTax offer GST registration services for a fee, which can save time and effort.
5. What happens if I don’t register for GST?
- Not registering for GST when it is required is an offence. The penalty for not paying tax or making short payments due to genuine errors is 10% of the tax amount due, with a minimum of Rs.10,000. If there is deliberate tax evasion, the penalty is 100% of the tax amount due.
6. Can I voluntarily register for GST if my turnover is below the threshold limit?
Yes, businesses can voluntarily register for GST even if their turnover is below the threshold limit. Voluntary registration comes with the obligation to comply with all GST regulations and requirements.
7. What is the process for GST online registration?
The process involves submitting an online application in Form REG-01 through the GST portal. Detailed steps and guidance can be found in the article “How to apply for GST registration?” on the ClearTax website.
8. What is the GST Identification Number (GSTIN)?
GSTIN is a unique 15-digit number assigned to each taxpayer registered under GST. It is based on the PAN and state code of the registered entity.
9. Can I make amendments to my GST online registration?
Yes, amendments to the GST registration can be made online through the GST portal. This includes changes to business details, contact information, or other registration particulars.
10. What is the penalty for failing to comply with GST regulations?
Besides penalties for non-registration, failure to comply with GST regulations can result in interest on late payments, additional fines, and legal action as per the GST law.
