Short answer: most businesses register when turnover crosses the threshold for their state and business type, but two situations require registration from day one regardless of turnover — inter-state supply of goods, and selling through an e-commerce operator. Registration takes about 3 to 7 working days once documents are in order, and it is free of government fee. The ongoing return filing is where the real work and the real risk sit.
Do you actually need it?
More founders register than need to, and more delay than should. Both are expensive in different ways.
You must register regardless of turnover if you:
- Make inter-state supplies of goods — one sale to another state and the threshold no longer protects you
- Sell through an e-commerce operator (Amazon, Flipkart, and similar)
- Are liable under reverse charge
- Are a casual taxable person or non-resident taxable person
- Are required to deduct TDS or collect TCS under GST
Otherwise it is turnover-based, and the threshold differs by state category and by whether you supply goods or services. Special category states have lower thresholds. Because this genuinely varies, we will confirm your specific position rather than print a number here that may not apply to you.
Voluntary registration is also common and often sensible — if your customers are GST-registered businesses, they will usually want an invoice they can claim input credit on. Being unregistered can quietly cost you B2B work.
> The most common mistake we see: a business that started supplying to another state months ago and assumed the turnover threshold still applied. It did not, and the liability accrued the whole time.
What you get
- GSTIN — your 15-digit GST identification number
- Registration certificate in Form GST REG-06
- Access to the GST portal for filing
- The ability to issue tax invoices and pass on input tax credit
Documents you need
For the business
- PAN of the business or of the proprietor
- Proof of business registration — Certificate of Incorporation, LLP agreement, or partnership deed
- Proof of principal place of business — recent utility bill, plus rent agreement and NOC if rented
- Bank account details — cancelled cheque or a bank statement showing name, account number and IFSC
For each proprietor / partner / director
- PAN and Aadhaar
- Photograph
- Proof of appointment or authorisation (board resolution or authorisation letter)
Digital Signature Certificate — mandatory for companies and LLPs. Proprietorships and partnerships can usually verify via EVC.
As with every filing: address proof dated within the last two months, and names spelled identically across every document.
The process
1. Part A — 1 day
PAN, mobile and email verified by OTP. You get a Temporary Reference Number.
2. Part B — 1 to 2 days
Business details, place of business, bank account, authorised signatory, and document upload.
3. Verification — 3 to 7 working days
The officer reviews. If everything is in order, the GSTIN issues.
4. If a query is raised (Form GST REG-03)
You have 7 working days to respond in Form GST REG-04. This is a real deadline and missing it means the application is rejected and you start again.
Queries are common and are not a sign anything is wrong — usually an unclear address proof or a mismatch between documents. Most are answerable the same day if someone is watching for them.
Government fee: nil. GST registration itself costs nothing. You are paying only for professional work.
After registration — the part that matters
Registration is the easy part. What follows is monthly, and it is where penalties accumulate.
- GSTR-1 — outward supplies
- GSTR-3B — summary return and payment
- GSTR-9 — annual return, where applicable
Late filing attracts a late fee per day, per return, under section 47 of the CGST Act, charged under both CGST and SGST. Interest applies separately on unpaid tax under section 50. The daily amounts and the maximum caps have been revised by notification several times, so we will confirm the current figures for your case rather than quote numbers that may have moved.
The trap that catches most people: a nil return is still a return. If you registered and did not trade, you still file. The late fee accrues on a nil return exactly as it does on a live one — just at a lower daily rate.
Once registered, you cannot quietly stop. Either file, or surrender the registration properly.
Not sure whether you need to register?
Tell us what you sell, where your customers are, and roughly what you turn over. That is enough for us to tell you whether you must register, whether you should register voluntarily, and what it will cost to keep up.
Ask us on WhatsApp — or see GST return filing if you are already registered and behind.
Frequently asked questions
How much does GST registration cost?
The government charges no fee. You pay only a professional fee, which we quote fixed and in writing before starting.
How long does it take?
Typically 3 to 7 working days once documents are in order. A query under REG-03 adds time, and you get 7 working days to respond.
Do I need GST if I only sell within my own state?
Only once you cross the turnover threshold for your state and supply type — unless you sell through an e-commerce operator or fall under reverse charge, in which case you register regardless.
Can I register voluntarily below the threshold?
Yes, and it is often worth it if your customers are registered businesses who want input credit. The obligation to file returns then applies in full.
What if I have places of business in more than one state?
GST registration is state-wise. You need a separate registration in each state where you have a place of business.
I registered but never filed. What now?
Late fees have been accruing. Get advice quickly — the position is fixable and it gets more expensive the longer it runs.
Written by CA Prakash Rai, Vittara Global Advisory LLP. General information, not professional advice. GST rates, thresholds and late fees are revised by notification — confirm for your specific case before acting.
