Mandatory registration under Goods and Services Tax for businesses exceeding turnover threshold or engaged in inter-state trade.
GST (Goods and Services Tax) registration is mandatory for businesses whose aggregate turnover exceeds ₹40 lakh (₹20 lakh for special category states) in a financial year. Registration is also required for inter-state supplies, e-commerce operators, and persons liable to pay tax under reverse charge. The GST registration provides a unique 15-digit GSTIN (Goods and Services Tax Identification Number).
Visit the GST portal (gst.gov.in) → Fill Part A of GST REG-01 with PAN and mobile/email details → OTP verification → Fill Part B with business details, promoters, and documents → Submit application with digital signature or EVC → Application processed and GSTIN issued (if no errors)
Go to gst.gov.in and click on 'New Registration'
Enter PAN, mobile, email, and state of business
Verify through OTP sent on mobile and email
Fill detailed business information, upload documents
Sign with DSC or EVC and submit
Certificate of Registration with GSTIN issued upon approval