GST Registration & Amendments

What is GST registration?

GST registration gives a business its GSTIN — the 15-digit number it uses to charge GST, claim input tax credit, and file returns. It's needed once turnover crosses the threshold, and immediately for certain businesses regardless of turnover.

Registration isn't a one-time task. When the business changes its name, address, partners, directors, or adds a branch, the registration has to be amended. When it stops trading, the registration should be cancelled.

The key terms

A few rules decide when and how to register:

Turnover threshold

Registration is needed once aggregate turnover exceeds ₹20 lakh for services, and ₹40 lakh for goods in states that adopted the higher limit — some states, including Telangana, apply ₹20 lakh for goods too.

Compulsory registration

Some businesses must register regardless of turnover — inter-state suppliers of goods, e-commerce sellers, those liable under reverse charge, and non-resident taxable persons, among others.

State-wise registration

GST registration is per state. A business with premises in two states needs two GSTINs under the same PAN.

Core and non-core amendments

Changes to core fields — legal name, principal or additional place of business, or partners and directors — need officer approval. Non-core changes are updated directly.

REG-14

The application to amend registration details, filed within 15 days of the change.

Composition scheme

Smaller businesses can opt for a simpler scheme with a fixed rate on turnover, but without input tax credit and with restrictions.

Cancellation

A business that closes, or no longer needs registration, applies to cancel it, and files a final return.

Why it matters

Registration details matter more than most businesses realise:

Penalties for not registering

Trading above the threshold without registration attracts tax, interest, and penalties.

Customers need your GSTIN

Business customers can only claim credit if you're registered and report their invoices.

Marketplaces require it

E-commerce platforms require GST registration before you can sell.

Wrong details, wrong credit

An outdated address or name can lead to mismatches, notices, or even suspension.

Physical verification

Officers may verify the premises. An address you've moved out of can lead to cancellation.

Branches need registration

Operating in another state without registering there is a common compliance gap.

Cancelling properly

A registration left open keeps return obligations running, with late fees for nil returns.

Who is this for?

If you've received a notice about your registration — like a suspension or proposed cancellation — respond promptly, since the deadlines are short.

Types of registration changes

How different changes are handled:

What we'll need from you

PAN and identity

PAN of the business, and PAN, Aadhaar, and photos of the proprietor, partners, or directors.

Constitution documents

Certificate of incorporation, partnership deed, or LLP agreement.

Address proof

Electricity bill or property tax receipt for the premises, and a rent agreement and owner's consent if rented.

Bank details

A cancelled cheque or bank statement in the business's name.

Authorised signatory

A letter or resolution authorising the person who'll sign returns.

For amendments

Documents supporting the change — a new address proof, partnership deed, or resolution.

GST registration has no government fee. Our fee covers preparing and following up the application.

How registration works

A new registration usually follows these steps:

1. 1

   Check liability

   We confirm whether registration is required, and whether the composition scheme is an option.

2. 2

   Prepare documents

   Identity, address, and constitution documents are collected and checked.

3. 3

   File REG-01

   The application is filed on the GST portal, with Aadhaar authentication where opted.

4. 4

   Respond to queries

   Any clarification the officer seeks is answered within the time allowed.

5. 5

   Verification

   The officer may verify the premises physically, particularly without Aadhaar authentication.

6. 6

   Receive the GSTIN

   The registration certificate is issued, and you can start invoicing with GST.

Keeping registration current

After registration:

Display the GSTIN

Show the GSTIN and registration certificate at your place of business.

File returns from day one

Returns are due from the effective date of registration, even with no sales.

Amend within 15 days

File REG-14 within 15 days of any change in registration details.

Add new premises

Add new godowns or outlets in the same state as additional places of business.

Register in new states

Register separately in each new state where you have a place of business.

Cancel when closing

Apply for cancellation and file the final return, so obligations don't continue.

Benefits and responsibilities