1. Eligibility:

Any individual, partnership firm, company, LLP (Limited Liability Partnership), or other entities involved in the supply of goods or services is required to register for GST if their aggregate turnover exceeds the prescribed threshold limit.

The threshold limits for GST registration vary based on the type of business and the state/union territory in which it operates.

2. Application Process:

GST registration can be done online through the GST Common Portal (https://www.gst.gov.in/).

The applicant needs to create an account on the GST portal by providing basic details such as PAN (Permanent Account Number), email ID, and mobile number.

After creating the account, the applicant can fill out the GST registration application form (Form GST REG-01) providing details such as business name, address, PAN, Aadhaar number, business type, nature of business, etc.

Supporting documents such as proof of identity, proof of address, bank account details, business incorporation certificate (in the case of companies), and photographs of authorized signatories must be uploaded along with the application.

Once the application is submitted, a unique Application Reference Number (ARN) is generated, and an acknowledgment is issued to the applicant.

3. Verification and Processing:

The GST authorities verify the application and supporting documents submitted by the applicant.

If the application is found to be complete and in order, GST registration is granted, and a GST registration certificate containing the GSTIN (Goods and Services Tax Identification Number) is issued to the applicant.

If additional information or documents are required, the applicant may receive a notice or query from the GST authorities seeking clarification or additional documents.

4. GSTIN Allocation:

Upon successful registration, the applicant is allocated a unique 15-digit GSTIN, which serves as the identification number for the registered taxpayer.

5. Compliance:

Registered taxpayers are required to comply with various GST compliance requirements, including filing GST returns, maintaining proper records, issuing invoices as per prescribed formats, and collecting and remitting GST to the government within the specified timelines.

Different types of GST returns need to be filed based on the nature of business activities, turnover, and registration type (regular, composition scheme, etc.).

6. Amendments and Updates:

Registered taxpayers can make amendments to their GST registration details (such as changes in business name, address, authorized signatories, etc.) through the GST portal.

Any changes or updates to the GST registration details must be promptly communicated to the GST authorities to ensure accurate compliance.