1. Who Needs Mandatory GST Registration?
The Goods and Services Tax (GST) is India's comprehensive indirect tax levied on the supply of goods and services. While many businesses register upon crossing revenue thresholds, certain commercial activities mandate registration irrespective of annual turnover.
Mandatory registration applies to businesses making inter-state taxable supplies, casual taxable persons, non-resident taxable persons, businesses liable under Reverse Charge Mechanism (RCM), and individuals selling goods through e-commerce operator platforms like Amazon or Flipkart.
2. Statutory Turnover Thresholds
For intra-state suppliers (supplying within the same state), the law provides clear turnover exemptions to protect small enterprises from compliance burdens:
Goods Suppliers: In general category states, businesses whose aggregate annual turnover is up to ₹40 Lakhs are exempt from mandatory GST registration.
Service Providers: The threshold for service providers (consultants, IT agencies, designers) is ₹20 Lakhs per financial year.
Special Category States: In states like Manipur, Mizoram, Nagaland, and Tripura, the threshold limit is ₹10 Lakhs for services and ₹20 Lakhs for goods.
3. Required Documents by Entity Type
Preparing clean, readable documentation in prescribed PDF and JPEG sizes is the key to prompt approval without officer queries (Form GST REG-03):
- Sole Proprietorship: PAN card and Aadhaar of the owner, passport photo, electricity bill or property tax receipt for business address, NOC / rent agreement if rented, and cancelled cheque.
- Partnership Firm / LLP: Firm PAN, partnership deed / LLP agreement, certificate of registration, partner KYC (PAN & Aadhaar), authorized signatory authorization letter, and premise ownership proofs.
- Private Limited Company: Company PAN, Certificate of Incorporation, Memorandum & Articles of Association (MOA/AOA), Board Resolution appointing authorized signatory, and Director KYC documents.
4. Step-by-Step Portal Filing Process
1. Generate Temporary Reference Number (TRN): Visit gst.gov.in, enter basic entity PAN, mobile, and email to receive OTPs and generate your 15-digit TRN.
2. Complete Part-B of Form GST REG-01: Log in with TRN to input trade name, constitution, business activities, top 5 HSN/SAC codes, and upload address proofs.
3. Aadhaar Authentication: Choose OTP-based Aadhaar authentication for the primary authorized signatory. This significantly speeds up approval and avoids site inspection in standard cases.
4. Application Reference Number (ARN): Upon submission, an ARN is issued to track approval status.
5. Why Applications Get Rejected
The most common cause of rejection is illegible electricity bills where the consumer number, address, or landlord name is unreadable. Another common issue is mismatch between trade name on rent agreement and PAN card. Ensuring these match before submission saves weeks of delay.