By Manu Rao | Updated March 2026
What Is GST Registration?
GST Registration is the process by which a business obtains a Goods and Services Tax Identification Number (GSTIN) — a unique 15-digit alphanumeric code that identifies the business on the GST network. Without a GSTIN, a company cannot legally collect GST from customers, claim Input Tax Credit on purchases, or file GST returns.
Every state or union territory where a business has a place of supply requires a separate GSTIN. A company operating in Delhi and Maharashtra needs two registrations.
Who Must Register?
Under Section 22 of the CGST Act 2017, registration is mandatory when:
- Turnover exceeds the threshold — INR 40 lakhs for goods suppliers (INR 20 lakhs in special category states), INR 20 lakhs for service providers (INR 10 lakhs in special category states)
- Inter-state supplies — Any business making supplies to another state must register regardless of turnover (Section 24)
- E-commerce operators — Must register irrespective of turnover
- Reverse charge liability — Businesses required to pay tax under reverse charge mechanism
- Casual taxable person — Someone who occasionally undertakes transactions in a state where they have no fixed place of business
- Non-resident taxable person — A person who occasionally undertakes transactions but has no fixed place of business or residence in India
Special Rules for Foreign Companies
Section 24 of the CGST Act lists categories that must register compulsorily, regardless of turnover. For foreign-owned Indian companies, these trigger points apply most often:
- Receiving services from a foreign parent or affiliate (reverse charge under Section 9(3))
- Making inter-state sales from day one
- Operating as an e-commerce seller
A foreign company that does not have a fixed establishment in India but makes taxable supplies must register as a Non-Resident Taxable Person (NRTP) under Section 27. The registration is valid for the period specified in the application, and tax must be paid in advance.
The GSTIN Structure
Your 15-digit GSTIN breaks down as follows:
- Digits 1-2: State code (e.g., 07 for Delhi, 27 for Maharashtra)
- Digits 3-12: PAN of the business
- Digit 13: Entity number (for multiple registrations in the same state)
- Digit 14: Default "Z"
- Digit 15: Check digit
This means your company must have a PAN before applying for GST registration. For foreign-owned companies, the Indian entity's PAN is used — not the foreign individual's.
Documents Required for Registration
| Document | Details |
|---|---|
| PAN of the company | Allotted by the Income Tax Department |
| Certificate of Incorporation | From the MCA |
| Memorandum and Articles of Association | Filed at incorporation |
| Board Resolution | Authorizing the signatory to apply for GST |
| Address proof of registered office | Electricity bill, rent agreement, property tax receipt (not older than 2 months) |
| NOC from landlord | If premises are rented |
| Identity proof of directors | Passport for foreign directors, Aadhaar/PAN for Indian directors |
| Photographs of directors | Passport-sized |
| Bank account details | Not required at registration — can be added within 45 days of obtaining GSTIN |
| Digital Signature Certificate (DSC) | Class 2 or Class 3 DSC of the authorized signatory |
Step-by-Step Registration Process
- Visit the GST portal — Go to gst.gov.in and click "Register Now" under the Taxpayer tab
- Part A — TRN generation — Enter PAN, mobile number, and email. You receive OTPs on both. A Temporary Reference Number (TRN) is generated.
- Part B — Complete application — Log in with TRN and fill Form GST REG-01. Enter business details, promoter/director information, place of business, and HSN/SAC codes for your goods/services.
- Upload documents — Attach all required documents in PDF format. File sizes are limited to 1 MB each.
- Verification — Sign the application using DSC (mandatory for companies and LLPs) or Aadhaar authentication (for proprietors).
- ARN issued — An Application Reference Number (ARN) is generated. Track status on the portal.
- Officer review — A tax officer reviews the application within 7 working days. If documents are in order, GSTIN is issued.
- Deficiency notice — If documents are incomplete, a notice in Form GST REG-03 is issued. You must respond within 7 working days via Form GST REG-04.
- GSTIN issued — Registration certificate in Form GST REG-06 is issued. Effective date is the date of application (or date of liability if registered within 30 days of crossing the threshold).
Timelines
| Step | Timeline |
|---|---|
| Application submission to GSTIN issuance (normal) | 7 working days |
| Response to deficiency notice | 7 working days from notice date |
| Registration after crossing threshold | Within 30 days of crossing the threshold |
| NRTP registration | At least 5 days before commencing business |
| Adding bank details post-registration | Within 45 days of obtaining GSTIN |
Penalties
- Operating without registration when required — Penalty equal to tax due or INR 10,000, whichever is higher (Section 122(1)(xi))
- Collecting GST without registration — Penalty equal to the tax collected. This amount must also be deposited with the government.
Common Mistakes
- Using personal PAN instead of company PAN — The GSTIN is linked to the entity's PAN. Foreign directors sometimes apply using their individual PAN instead of the company's PAN.
- Not registering in each state — A company with offices or warehouses in multiple states needs separate GSTINs for each state. Operating from one state's GSTIN for inter-state activities creates compliance issues.
- Missing the 30-day window after crossing the threshold — If your company crosses INR 40 lakhs in turnover and does not register within 30 days, you are liable to pay tax for the period of non-registration plus penalties.
- Incorrect HSN/SAC codes — Choosing the wrong product or service code at registration affects all future returns. It is harder to change codes later than to get them right initially.
- Not getting DSC for the authorized signatory — Companies and LLPs must use DSC for the GST application. This is a separate requirement from the DSC used for MCA filings.
Practical Example
A US citizen incorporates a Private Limited Company in Bangalore to offer IT consulting services. The company's PAN is obtained along with incorporation. Before the first invoice is raised, the company secretary applies for GST registration on gst.gov.in using the company's PAN, the US director's passport as identity proof, and the Bangalore office lease agreement as address proof. The application is signed using the Indian resident director's DSC. Within 5 working days, the GSTIN is issued. The company starts billing clients with 18% GST. Since it also receives technical support from the US parent, it registers for reverse charge liability and pays IGST on imported services each month.
Related Terms
- GST — The tax itself, rates, and ITC mechanism
- PAN — Required before GST registration
- TAN — Separate registration for TDS
Need help registering for GST from abroad? Beacon Filing manages the entire process — application, document preparation, and follow-up with the tax officer.