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GST Registration: Types & Documents

The Government of India brought GST (Goods and Services Tax) in 2017. Many types of questions remain in the minds of people regarding this. Which can be for online GST filing till its registration limit.


GST (Goods and Services Tax) is a tax that is levied on the supply of products and services in India. It is mandatory for everyone except small and medium scale businesses to get GST registration done. Before GST, many different types of taxes were applicable on products and services provided in India such as excise duty, service tax and VAT etc. But now in place of these taxes, only one tax i.e. GST is applicable in the whole country.


GST Registration: Types & Documents

How many types of GST tax are there?

here are mainly four types of GST taxes:

  1. CGST

  2. SGST

  3. UTGST

  4. IGST

GST registration is required for businesses up to:

According to the GST Council, GST registration is mandatory for businesses with an annual turnover of more than 40 lakhs. The turnover limit for hilly and north-eastern states has been kept at 20 lakhs. Earlier this limit used to be 20 lakh and 10 lakhs respectively.


The following will also compulsorily have to get GST registration done, Non-Resident Indians, E-commerce entities, all entities buying and selling goods through e-commerce operators, and all persons eligible for TDS.


For whom GST is necessary ?

The persons required to obtain registration under GST are divided into the following three categories.

  • The person who has valid Permanent Account Number ( PAN ) for Taxation which is registered with indirect tax laws.

  • GST is applicable to all those persons whose turnover is more than 20 lakhs. Its limit has been kept at 10 lakhs in some special states like Arunachal Pradesh, Manipur, Sikkim, Assam, Tripura, Nagaland, Himachal, Mizoram.

  • GST registration is mandatory for certain specified persons such as informal traders, E-commerce service, persons deducting TDS, agents of persons providing taxable services, non-resident persons etc.

Who Are Not Required to get GST Registration:

Any person who is exclusively engaged in the business of supply of goods or services which are not liable to tax under GST or exempt from tax under GST is exempt from obtaining GST registration.

Further, an agriculturist is exempt from obtaining GST registration to the extent of supply of produce from cultivation of land.


What are the documents required for GST registration?

The process of getting GST registration is very simple and it requires the following documents:

  1. Copy of Aadhar card.

  2. Pan Card of the applicant.

  3. Bank Account Statement / Cancelled Cheque.

  4. Business Registration or Certificate of Incorporation.

  5. Proof of identity and address of the promoters or directors with photographs.

  6. Authorization letter for authorized signatory.

  7. Digital signature.


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