GST Registration: When Is It Mandatory and How to Apply

When is GST Registration Mandatory?

GST registration becomes mandatory when your aggregate annual turnover exceeds Rs 40 lakh for goods suppliers (Rs 20 lakh for services, Rs 10 lakh in special category states). It is also mandatory for inter-state suppliers, e-commerce sellers, and those liable under reverse charge mechanism.

Documents Required

You need PAN card of the business, Aadhaar of authorized signatory, proof of business registration, address proof of principal place of business (rent agreement/ownership deed + utility bill), bank account details with cancelled cheque, and photographs.

Step-by-Step Application Process

Visit the GST portal, fill Part A of REG-01 with PAN, mobile, and email for TRN generation. Then complete Part B with business details, upload documents, and submit. The application is processed within 3-7 working days.

Common Reasons for Rejection

Applications are commonly rejected due to address proof mismatch, unclear photographs, incomplete bank details, or PAN-Aadhaar name mismatch. Professional filing ensures all these issues are avoided.