Introduction

Goods and Services Tax (GST) has simplified India’s indirect taxation, merging multiple state and central levies into one unified system.

Whether you’re a startup, SME, or growing enterprise, obtaining GST registration is your first step towards legal recognition and nationwide trade compliance.

In this 2025 guide, Bisways Consulting Group explains who needs GST registration, what documents are required, and the complete step-by-step process to apply on the latest GST portal.

Who Needs GST Registration in 2025

There are two main categories of annual filings:

• Businesses with an aggregate turnover exceeding ₹40 lakh for goods or ₹20 lakh for services.

• Entities engaged in inter-state supply of goods or services.

• E-commerce operators and sellers on online marketplaces like Amazon or Flipkart.

• Casual taxable persons who conduct business temporarily (e.g., exhibitions, trade fairs).

• Non-resident taxable persons supplying goods or services in India.

• Input Service Distributors (ISDs) and agents issuing invoices on behalf of others.

💡Tip: Voluntary registration helps claim Input Tax Credit (ITC) and adds credibility with customers and vendors even if your turnover is below the limit.

Documents Required for Registration

Before applying, keep these documents ready:

• PAN of business or applicant.

• Aadhaar and photograph of promoters/directors/partners.

• Business registration proof – Partnership Deed or Certificate of Incorporation.

• Address proof – Rent agreement, electricity bill, or ownership document.

• Bank statement or cancelled cheque.

• Digital Signature Certificate (DSC) for companies and LLPs.

Ensure all documents are clear, updated, and uploaded in prescribed format.

Step-by-Step GST Registration Process

• 1. Visit the official GST portal –https://www.gst.gov.in

• 2.Click on “New Registration” under the Taxpayer tab.

• 3.Enter details such as PAN, legal name, email, and mobile number.

• 4.Verify OTPs to generate a Temporary Reference Number (TRN).

• 5.Log in with TRN and fill Part B of Form GST REG-01.

• 6.Upload documents and authorisation letter, then verify with DSC or EVC.

• 7.The officer reviews your application within 7 working days.

• 8.Once approved, your GSTIN (15-digit number) and registration certificate are issued via email.

⚠️ Note: If clarifications are sought, you’ll receive Form GST REG-03. Reply promptly using REG-04 to avoid rejection under REG-05.

Post-Registration Compliance Checklist

After receiving your GSTIN, businesses must:

• Display GST certificate and number at all business premises.

• Issue GST-compliant tax invoices with HSN/SAC codes.

• File returns – GSTR-1, GSTR-3B, and annual GSTR-9 on time.

• Maintain books of accounts, purchase/sales registers, and invoices for six years.

• Track turnover to remain eligible under the correct tax scheme.

Composition Scheme – For Small Taxpayers

Small businesses with limited turnover can opt for the Composition Scheme:

• Turnover up to ₹1.5 crore (goods) or ₹75 lakh (services).

• Tax rate: 1% for traders, 5% for restaurants, 6% for service providers.

• File GSTR-4 annually instead of monthly returns.

• Cannot collect GST from customers or claim Input Tax Credit.

💡Best for: Micro and small businesses looking for easier compliance.

Common Mistakes to Avoid

• Using individual PAN instead of business PAN.

• Uploading unclear or expired address proof.

• Mismatch between legal and trade names.

• Selecting wrong principal place of business.

• Not verifying the application within 15 days of TRN issue.

Even small errors can lead to rejection or delay in GSTIN approval.

Understanding Annual ROC Filings

ROC filings act as a formal declaration of your company’s financial position, ownership structure, and operational status.

Conclusion

GST registration marks your official entry into India’s organised business ecosystem. With proper documentation and timely compliance, you can enjoy seamless operations, claim Input
Tax Credit, and strengthen your brand’s credibility across India.