GST Registration in India

India's GST, implemented on 1 July 2017, unified the indirect tax structure by replacing 17 central and state taxes into one national tax. GST registration is the gateway to this unified system - enabling businesses to collect tax, claim Input Tax Credit (ITC), and participate in the formal economy. With over 1.4 crore active GSTINs and the launch of GST 2.0 in September 2025, the ecosystem continues to evolve. E-commerce platforms, government tenders, and inter-state trade all require a valid GSTIN.

Content is reviewed quarterly for accuracy.

Mandatory Registration (Turnover-Based - Section 22):

• Goods suppliers exceeding Rs 40 lakh (Rs 20 lakh in special states)
• Service providers exceeding Rs 20 lakh (Rs 10 lakh in special states)

Compulsory Regardless of Turnover (Section 24):

• Inter-state suppliers of goods or services
• Casual taxable persons making taxable supply
• Non-resident taxable persons making taxable supply
• Reverse charge mechanism (Section 9(3) and 9(4))
• E-commerce operators collecting TCS (Section 52)
• Sellers through e-commerce operators (except Section 9(5) notification)
• Input Service Distributors (ISD) - mandatory from 1 April 2025
• OIDAR service providers from outside India

Voluntary Registration: Below-threshold businesses can register to claim ITC, issue tax invoices, and build B2B credibility. Common for startups, freelancers, and exporters.

• PAN Card of the business (or proprietor for proprietorship)
• Aadhaar Card of all promoters/partners/directors and authorised signatory
• Proof of business registration: Certificate of Incorporation (company), LLP Agreement, Partnership Deed, or Proprietorship declaration
• Address proof: Rent agreement + NOC from landlord, or ownership document + latest electricity/water bill
• Bank account proof: Cancelled cheque or first page of passbook/statement (with name, account number, IFSC, branch)
• Photographs: Passport-size photo of all promoters/partners/directors
• Digital Signature Certificate (DSC): Mandatory for companies and LLPs
• Letter of Authorisation or Board Resolution for authorised signatory
• HSN/SAC codes for goods/services to be supplied

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free GST Registration consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

10,000+ Businesses Served across India with GST, registration, and compliance.

50,000+ Documents Filed on government portals including gst.gov.in, MCA, and Income Tax.

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4 Offices: Pune, Mumbai, Delhi, and Gurugram.

• GST Returns - Monthly/quarterly GSTR-1, GSTR-3B, annual GSTR-9 filing.
• GST Audit - Reconciliation audit and GSTR-9C compliance.
• GST Notice - Response to scrutiny, demand, and assessment notices.
• Private Limited Company Registration - Company incorporation with GST as post-incorporation compliance.
• LLP Registration - LLP formation with integrated GST setup.

Governing Acts: Central Goods and Services Tax Act, 2017; IGST Act, 2017; SGST/UTGST Acts; CGST Rules, 2017.

Key Sections (CGST Act):

• Section 2(6): Aggregate turnover definition.
• Section 9: Levy and collection of CGST.
• Section 10: Composition levy (1-6% flat rate for small businesses).
• Section 22: Persons liable for registration (threshold-based).
• Section 24: Compulsory registration regardless of turnover.
• Section 25: Procedure - PAN mandatory, Aadhaar authentication, state-wise.
• Sections 29-30: Cancellation and revocation of registration.

Penalties:

• Section 122(1)(xi): Failure to register - Rs 10,000 or tax evaded, whichever higher.
• Section 132: Supply without registration (tax evasion above Rs 5 crore) - up to 5 years imprisonment.

GST 2.0 (September 2025): Simplified rates, 3-day processing, enhanced fake registration crackdown, mandatory ISD from April 2025.

Regulatory: GST Council, CBIC. Portal: gst.gov.in. Act: India Code.

Section 122 imposes penalties of 10% of tax due or Rs 10,000 (whichever higher) for non-registration. Wilful default: 100% penalty. E-commerce platforms, inter-state trade, and government tenders all require a valid GSTIN. Tax authorities now use UPI transaction data to detect unregistered traders.

Government fee is nil. Registration takes just 3 days for non-risky applications under GST 2.0.

Action: Call +91 945 945 6700 or WhatsApp us for a free consultation.

GST Registration under the CGST Act, 2017 is the foundational compliance step for every business meeting the turnover threshold. The 15-digit GSTIN is your key to collecting tax, claiming ITC, selling on e-commerce platforms, inter-state trade, government tenders, and formal business credibility.

No government fee. 3-day processing under GST 2.0. Penalties up to 100% for non-compliance. Every reason to register promptly and correctly.

Patron Accounting handles the complete process. 15+ years. 10,000+ businesses. Offices in Pune, Mumbai, Delhi, and Gurugram. Starting from Rs 1,999.