GST Registration

Last updated: 14 Oct 2026

What is GST registration? GST registration thresholds depend on the State/UT, goods or services supplied and applicable notifications; section 24 compulsory-registration provisions must be read with exemptions. Registration provides a 15-digit GSTIN required for collecting tax, claiming Input Tax Credit, and filing returns. Virtual Auditor handles the complete GST registration process with ongoing compliance support — return filing, ITC optimisation, and appeal representation if needed. Quick Answer: GST Registration — GST registration online by CA firm. Regular, non-resident (foreigner), temporary, composition scheme. Expert filing with post-registration compliance. Timing depends on scrutiny and verification under Rule 9.

GST Registration is a service offered by Virtual Auditor, an AI-powered CA and IBBI Registered Valuer firm (IBBI/RV/03/2019/12333) led by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV), specialising in GST compliance and appellate representation, from offices in Chennai, Bangalore, and Mumbai since 2012.

Source: CGST Act 2017, CGST Rules 2017, CBIC Circulars Official References: GST Portal ↗ · CBIC Acts & Rules ↗

Types of GST Registration

Regular Registration (Section 22) Non-Resident (Section 24(v)) Temporary Registration Composition Scheme (Section 10) Input Service Distributor (ISD) Casual Taxable Person E-Commerce Operator (Section 24(ix)) TDS/TCS Registration SEZ Developer/Unit Voluntary Registration (Section 25(3))

When Is GST Registration Mandatory?

Regulatory basis: Sections 22-24, CGST Act 2017. Registration within 30 days of becoming liable. Voluntary registration available under Section 25(3) regardless of turnover.

GST registration depends on aggregate turnover, the State/UT, the type of supply and compulsory-registration provisions read with exemptions. Interstate services can qualify for Notification 10/2017–Integrated Tax. Below-threshold goods sellers through a TCS e-commerce operator can qualify under Notification 34/2023–Central Tax, subject to no interstate supplies, supply in only one State/UT, PAN and portal enrolment. Services through an operator require a separate check under Notification 65/2017–Central Tax, including its section 9(5) exclusion. A seller exemption is not an exemption for the operator.

Threshold-based registration: Aggregate turnover exceeding ₹40 lakhs (goods) or ₹20 lakhs (services) in a financial year. ₹10 lakhs for special category states (Manipur, Mizoram, Nagaland, Tripura).

Documents Required

PAN of business entity, Aadhaar of proprietor/partners/directors, photograph, address proof of business premises (rent agreement + NOC or ownership document), bank statement or cancelled cheque, electricity bill of premises, and constitution documents (partnership deed, MOA/AOA for companies, LLP agreement).

Indicative Fee Structure

GST Registration (Regular)

From ₹2,999

GST Registration (Non-Resident/Foreigner)

From ₹8,999 (professional fees only; any applicable advance tax deposit is separate)

GST Return Filing (Monthly)

From ₹1,500/month

*Prices are indicative. Actual fees depend on complexity, capital structure, and regulatory requirements. Contact us for a detailed quote.

Why Virtual Auditor?

Why do 2,000+ businesses choose Virtual Auditor for registration and compliance? Our founder CA V. Viswanathan holds four credentials — FCA, ACS, CFE, IBBI RV — which means your registration, annual compliance, tax planning, and (when needed) valuation are handled by the same qualified professional, not a rotating cast of junior associates.

Our GST onboarding support covers the application, document review, authentication and query coordination, followed by an applicable first-return calendar. Return type, ITC reconciliation and recordkeeping are assessed for the taxpayer's registration category, rather than using an MCA incorporation checklist.

Three offices — Chennai (Spencer Plaza), Bangalore (MG Road), Mumbai (Goregaon West) — provide proximity to RoC offices, NCLT benches, and regulatory authorities in India's three major business hubs.

From day-one registration through annual filings, statutory audit, and fundraise-ready compliance, Virtual Auditor walks the full journey. When you raise your Series A and need FEMA-compliant share pricing, the same team that incorporated your company handles the valuation.

Why Register Through a CA Firm vs. Self-Filing

You can file GST registration yourself on the GST portal. So why pay a CA firm?

1. Application rejection prevention: 15-20% of self-filed applications face queries or rejection due to incorrect HSN/SAC classification, incomplete address proof, or document format issues. Our CA team knows the exact requirements and formats that each state GST office expects — avoiding the rejection-refile-rejection cycle.

2. Post-registration compliance: Registration is day one of an ongoing compliance obligation. Monthly/quarterly returns (GSTR-1, GSTR-3B), annual return (GSTR-9), ITC reconciliation (GSTR-2A/2B matching), e-invoicing (if applicable), and e-way bills. Miss a deadline: ₹50-200/day penalty. We set up the compliance calendar from day one.

3. Future-proofing: Many businesses register under the wrong category or wrong state, creating complications when they expand. We advise on: regular vs. composition scheme, single vs. multi-state registration, ISD requirements, and whether voluntary registration makes sense for ITC recovery.

4. GST appeal readiness: If the department issues a demand, the same team that handled your registration — understanding your business model, transaction patterns, and compliance history — handles the appeal. No re-explaining your business to a new professional.

GST Registration for E-Commerce Sellers

E-commerce sellers face unique GST requirements under Section 24(ix):

GST registration depends on aggregate turnover, the State/UT, the type of supply and compulsory-registration provisions read with exemptions. Interstate services can qualify for Notification 10/2017–Integrated Tax. Below-threshold goods sellers through a TCS e-commerce operator can qualify under Notification 34/2023–Central Tax, subject to no interstate supplies, supply in only one State/UT, PAN and portal enrolment. Services through an operator require a separate check under Notification 65/2017–Central Tax, including its section 9(5) exclusion. A seller exemption is not an exemption for the operator.

TCS compliance: Section 52 applies to the net value of taxable supplies covered by the operator's collection obligation. Notification 15/2024–Central Tax reduced the central component to 0.25% from 10 July 2024. Check the matching State/UT or integrated-tax notification before calculating the total for a transaction; the central component alone is not the combined rate. Reconcile operator statements with the electronic cash ledger.

Multi-state complications: If you sell across states through e-commerce, you may need registration in each state where you have a physical presence (warehouse, fulfilment centre). Even FBA (Fulfilled by Amazon) creates presence in states where Amazon warehouses hold your inventory.

We advise on: single vs. multi-state registration strategy, TCS reconciliation, input credit optimisation for e-commerce sellers, and compliance structuring to minimise multi-state burden.

Composition Scheme — Simplified Compliance

The Composition Scheme under Section 10 offers simplified compliance for small taxpayers:

Composition eligibility requires checking the applicable turnover limit, State/UT, goods or service activity and section 10 restrictions. Do not treat all supplies through an e-commerce operator as automatically excluded; goods and services have different conditions. Confirm eligibility before opting in.

Tax rates: Manufacturers: 1% of turnover. Traders: 1%. Restaurants: 5%. Service providers: 6%. These are flat rates — no input tax credit available.

Compliance: Composition taxpayers furnish quarterly CMP-08 statements and annual GSTR-4. Composition status is not by itself an exemption from e-way bill requirements; check the movement, value and applicable Rule 138 exemptions separately.

Trade-off: Simpler compliance but no ITC means higher effective tax cost. Suitable for businesses with low input costs (services, retail) where ITC benefit is minimal. Not suitable for businesses with high input costs (manufacturing with raw material purchases) where ITC loss outweighs compliance savings.

We advise on: composition vs. regular registration economics, threshold monitoring (mandatory conversion to regular if turnover crosses ₹1.5 crore), and transition filing requirements.

GST Registration for Non-Residents and Foreigners

Non-resident taxable persons and foreigners can register under GST (Section 24(v)) with specific requirements:

Application: Filed at least 5 days before commencing business in India. Registration valid for the period specified (minimum 1 day, maximum 90 days, extendable).

Advance tax deposit: Equal to the estimated tax liability for the registration period. Deposited at the time of application.

Authorised signatory: Must appoint an authorised person in India as a signatory for GST filings.

GSTIN format: Same 15-digit structure. First 2 digits: state code of the state where the non-resident intends to supply.

Practical application: Foreign companies exhibiting at Indian trade shows, executing projects in India, or providing services from a temporary establishment. Also applicable to foreign e-commerce operators serving Indian customers.

Virtual Auditor handles GST registration for foreign companies and non-resident individuals, including authorised representative arrangement and advance tax deposit computation.

State-Wise GST Registration Nuances

While GST is a national tax, the registration process has state-specific nuances that cause confusion and rejection:

Tamil Nadu: Strict address proof requirements — must be a commercial premises or residential with specific commercial usage permission from the municipality. Aadhaar authentication may face OTP delays in certain districts.

Karnataka: Bangalore-specific: many co-working space addresses face additional scrutiny. The officer may schedule a physical verification visit. We advise on address documentation that satisfies Karnataka GST officers.

Maharashtra: Mumbai registrations face high volume — processing times may be longer (7-10 days vs. 3-5 in other states). Additional documentation for Shops and Establishments Act number may be requested.

Multi-state registration: Businesses operating in multiple states need separate GSTIN per state. Each registration requires a state-specific address proof and authorised signatory. We handle multi-state registrations as a package, ensuring consistent classification (HSN/SAC codes) across all states to avoid reconciliation issues in GST returns.

Virtual Auditor has office presence in Tamil Nadu (Chennai), Karnataka (Bangalore), and Maharashtra (Mumbai), giving us firsthand knowledge of state-specific GST registration requirements and officer expectations in these three major commercial states.

GST Registration — Regular vs Composition

ParameterRegularComposition Scheme
Threshold₹40L goods / ₹20L services₹1.5 Cr goods / ₹50L services
ITC availableYesNo
ReturnsGSTR-1 + GSTR-3B (monthly/quarterly)CMP-08 (quarterly)
Tax rateSlab rates (5-28%)Flat 1-6%
Interstate supplyAllowedNot allowed

People Also Ask

What is the GST registration threshold in India?

GST registration depends on aggregate turnover, the State/UT, the type of supply and compulsory-registration provisions read with exemptions. Interstate services can qualify for Notification 10/2017–Integrated Tax. Below-threshold goods sellers through a TCS e-commerce operator can qualify under Notification 34/2023–Central Tax, subject to no interstate supplies, supply in only one State/UT, PAN and portal enrolment. Services through an operator require a separate check under Notification 65/2017–Central Tax, including its section 9(5) exclusion. A seller exemption is not an exemption for the operator.

What is the penalty for late GST return filing?

Late fee of ₹50/day (₹20 for nil returns) under Section 47, capped at ₹5,000 per return period. Interest at 18% p.a. on tax liability under Section 50.

How Virtual Auditor Delivers This Differently

Our AI-assisted GST analyser extracts demand amounts, computes pre-deposit requirements (10% for Section 107, an additional 10% for Section 112), identifies limitation dates, and maps each issue to relevant case law from our appellate database — delivering a data-driven contest-or-accept recommendation within 24 hours.

Need Help With This?

Free 30-minute consultation with CA V. Viswanathan, FCA, ACS, CFE, IBBI RV. No obligation.

What has changed in the law — reviewed October 2026

Virtual Auditor across India

Which laws govern this service? — GST

The statutory provisions this service is delivered under, linked to the official text:

Latest Regulatory Updates (FY 2025-26)

This page has been updated to reflect changes introduced in Budget 2025, recent notifications from CBDT, CBIC, MCA, SEBI, and RBI, and evolving compliance requirements for FY 2025-26. Virtual Auditor continuously monitors regulatory developments to ensure all advice and filings are current and compliant with the latest provisions.

Recent Engagement — How We Helped

Context: a manufacturing company with operations across 4 states facing a GST demand order for alleged irregular ITC claims.

Challenge: The company received a demand notice for disallowance of Input Tax Credit worth Rs 45 lakhs on inter-state purchases, citing mismatch between GSTR-2A and GSTR-3B returns, along with a 100% penalty under Section 74 for alleged suppression.

Our approach: We conducted a line-by-line reconciliation of purchase invoices against GSTR-2A data, identified that the mismatch was due to delayed filing by 3 suppliers, and prepared a comprehensive reply with supplier-wise reconciliation statements, payment proofs, and case law references supporting ITC eligibility under Section 16(2).

Outcome: The Appellate Authority reduced the demand by 85%, accepting our reconciliation evidence. The penalty was dropped entirely as no suppression was established. Total savings for the client: Rs 38 lakhs in tax demand plus Rs 45 lakhs in penalty.

This engagement illustrates Virtual Auditor's approach to gst registration — combining regulatory expertise with practical execution to deliver results within the client's timeline.

What You Receive

Upon completion of the gst registration engagement, you will receive: Completed GST form/filing acknowledgment, computation worksheet with detailed working, reconciliation statement where applicable, compliance calendar for upcoming due dates, and a summary advisory note highlighting any issues or opportunities identified during the engagement.

All deliverables are reviewed by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV) before release to ensure accuracy and regulatory compliance.

Frequently Asked Questions

How long does GST registration take?

Rule 9 provides an ordinary scrutiny period of seven working days, with a 30-day route in specified verification cases. Clarification notices and responses affect the process. Preparation time is separate; registration by a fixed date is not guaranteed.

Is GST registration mandatory for e-commerce sellers?

GST registration depends on aggregate turnover, the State/UT, the type of supply and compulsory-registration provisions read with exemptions. Interstate services can qualify for Notification 10/2017–Integrated Tax. Below-threshold goods sellers through a TCS e-commerce operator can qualify under Notification 34/2023–Central Tax, subject to no interstate supplies, supply in only one State/UT, PAN and portal enrolment. Services through an operator require a separate check under Notification 65/2017–Central Tax, including its section 9(5) exclusion. A seller exemption is not an exemption for the operator.

Can a foreigner get GST registration in India?

Yes. Non-resident taxable persons register under Section 24(v). Registration valid for the period specified (minimum 1 day). Advance tax deposit equal to estimated liability required.

What is composition scheme eligibility under Section 10?

Composition is subject to the applicable turnover limit and the conditions in section 10. Check goods and service activities separately, including interstate supplies, excluded manufacturing activities and e-commerce arrangements. It is not a universal exemption from registration, records or e-way bill obligations.

Is GST registration mandatory for a small business?

GST registration depends on aggregate turnover, the State/UT, the type of supply and compulsory-registration provisions read with exemptions. Interstate services can qualify for Notification 10/2017–Integrated Tax. Below-threshold goods sellers through a TCS e-commerce operator can qualify under Notification 34/2023–Central Tax, subject to no interstate supplies, supply in only one State/UT, PAN and portal enrolment. Services through an operator require a separate check under Notification 65/2017–Central Tax, including its section 9(5) exclusion. A seller exemption is not an exemption for the operator.

What is the penalty for not registering under GST?

Under Section 122(1)(xi) of the CGST Act, a person liable to register who fails to do so faces a penalty of ₹10,000 or the amount of tax evaded, whichever is higher. The tax due for the unregistered period, plus 18% interest under Section 50, remains payable, and input tax credit cannot be claimed for that period.

Can I get GST registration without a commercial office?

Yes. There is no requirement for a separate commercial office. A residential address, a co-working desk or a shared/virtual office can be the principal place of business, provided you furnish valid address proof — ownership document, or a rent/leave-and-licence agreement with the owner's NOC plus a utility bill. Virtual and shared-office addresses are accepted but draw closer officer scrutiny and may trigger physical verification.

Is GST registration required for freelancers?

A freelancer must register once annual receipts cross ₹20 lakh (₹10 lakh in special category states) under Section 22. Registration is mandatory from the first rupee, regardless of turnover, if the freelancer makes inter-state supplies — including exporting services to overseas clients — or supplies through an e-commerce platform beyond the applicable exemption under Section 24. Below the threshold and purely intra-state, registration is voluntary.

Do I need separate GST registration for each state?

Yes. Under Section 22(1), registration is state-specific: a business with a place of business in more than one state needs a separate GSTIN for each state. A single registration cannot cover operations across states. Each state application needs its own local address proof and authorised signatory; we file multi-state registrations together with consistent HSN/SAC classification.

What is Aadhaar authentication in GST registration?

Under Rule 8 and Rule 9 of the CGST Rules, the applicant's promoter and authorised signatory must authenticate their identity via an Aadhaar OTP as part of Form GST REG-01. Successful authentication speeds approval; where it is not opted for or flagged as risky, biometric-based Aadhaar authentication and physical verification of the premises apply before the GSTIN is granted.

Why register through a CA firm instead of doing it myself?

Registration is day one. What follows is monthly return filing, ITC reconciliation, annual return, and potential notices/appeals. A CA firm provides the complete lifecycle — registration, compliance, and defence. We are also positioned to handle GST appeals if any dispute arises.

What is the Input Service Distributor (ISD) registration?

ISD registration under Section 24(viii) is required when a head office or corporate office receives common invoices for services (rent, professional fees, software licences) consumed by multiple branches in different states. The ISD distributes the input tax credit to respective branch GSTINs proportionally. Mandatory if your business has centralised procurement with multi-state operations.

Can GST registration be cancelled voluntarily?

Yes. Apply for cancellation via Form GST REG-16 on the GST portal if: business is discontinued, transferred, or turnover falls below threshold. Final return (GSTR-10) must be filed within 3 months of cancellation. We handle the cancellation process including ITC reversal computation and final return filing.

Step-by-Step Process

2

Step 2

File GST REG-01 on GST portal

3

Step 3

Upload supporting documents

4

Step 4

Complete Aadhaar authentication

5

Step 5

Receive ARN and track application

6

Step 6

Receive GSTIN following scrutiny and any required verification

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