GST Registration — Who Needs It and How to Register

Because the PAN sits inside the GSTIN, a supplier’s GSTIN can be verified against their PAN on the portal. Doing that before paying a large invoice takes seconds and is worth the habit.

• Characters 1–2: the state code, from the census state codes.
• Characters 3–12: the PAN of the business or person.
• Character 13: the entity number for that PAN within the state, which is why one PAN can hold several GSTINs.
• Character 14: the letter Z, fixed.
• Character 15: a check digit.

The turnover threshold is not a single number. It differs for goods and for services, and it is lower for special category states. The current thresholds are published on the GST portal and have been revised more than once.

• Businesses whose aggregate turnover exceeds the threshold applicable to them.
• Anyone making an inter-state taxable supply of goods — regardless of turnover.
• Casual taxable persons and non-resident taxable persons.
• Anyone required to pay tax under reverse charge.
• Persons supplying through an e-commerce operator, subject to the current conditions.
• E-commerce operators themselves.
• Input service distributors, and agents supplying on behalf of another taxable person.

• PAN of the business or the proprietor
• Aadhaar of the promoters or partners — Aadhaar authentication speeds up approval considerably
• Proof of business registration or incorporation, for entities other than a proprietorship
• Identity and address proof of promoters, partners or directors, with photographs
• Proof of the principal place of business — ownership document, rent agreement, or a consent letter with the owner’s document
• Bank account details — a cancelled cheque or a bank statement
• Digital signature, where required for the entity type

1. Go to gst.gov.in and select Services → Registration → New Registration.
2. Complete Part A with the entity type, state, legal name as per PAN, PAN, email and mobile. Verify both with the OTPs sent.
3. Note the Temporary Reference Number issued. Part B must be completed within the period stated.
4. Log in with the TRN and complete Part B — business details, promoters, authorised signatory, principal place of business, goods and services supplied, and bank details.
5. Upload the documents and complete Aadhaar authentication where prompted.
6. Submit with a digital signature or an electronic verification code.
7. Track the application with the Application Reference Number. If a query is raised, respond within the period allowed or the application lapses.

Registration is the easy part. What follows is a return filing obligation that continues whether or not you have any turnover in a period, and a late fee that accrues for nil returns as much as for others.

Registering "just in case" is therefore not free. If none of the compulsory categories applies to you and you are below the threshold, staying unregistered until you need to register is a legitimate choice.