GST Registration for Small Business – Complete Guide
Who Must Register for GST?
GST registration is mandatory if your business turnover exceeds:
| Business Type | Threshold |
|---|---|
| Goods (most states) | ₹40 lakh/year |
| Services (most states) | ₹20 lakh/year |
| Special category states (NE, hills) | ₹20 lakh (goods) / ₹10 lakh (services) |
| E-commerce sellers | No threshold — must register regardless |
| Inter-state suppliers | No threshold — must register regardless |
Documents Required
- PAN Card (mandatory — GST GSTIN is PAN-based)
- Aadhaar Card of proprietor / partners / directors
- Business address proof: Electricity bill / rent agreement / NOC from owner
- Bank account proof: Cancelled cheque or bank statement
- Photograph of proprietor / authorised signatory
- Business constitution proof: Partnership deed, certificate of incorporation (for companies)
Step-by-Step GST Registration
Step 1: Go to GST Portal
Visit gst.gov.in → Click "New Registration"
Step 2: Part A — Generate TRN
- Select "Taxpayer" → State → District
- Enter business legal name (as per PAN)
- Enter PAN, email ID, and mobile number
- Verify with OTP sent to email and mobile
- You get a Temporary Reference Number (TRN) — valid for 15 days
Step 3: Part B — Fill Application
Login with TRN:
- Business details — type of business, date of commencement
- Promoter/Partner details — Aadhaar-based verification (OTP)
- Authorised signatory
- Principal place of business — address and documents
- Goods/services details — select HSN code for your products
- Bank account details
Step 4: Submit Application
- Submit with DSC (Digital Signature Certificate) if company or LLP
- Or with EVC (OTP on Aadhaar-linked mobile) for proprietorship and partnership
- You receive an ARN (Application Reference Number)
Step 5: Receive GSTIN
GST department verifies your application:
- If documents are in order: GSTIN issued within 3–7 working days
- If clarification needed: You get a query via email/SMS — respond within 7 days
- GSTIN is a 15-digit number based on your PAN and state code
Composition Scheme — For Small Businesses
If your turnover is below ₹1.5 crore (₹75 lakh for services), consider the Composition Scheme:
- Pay a flat GST rate (1–6% of turnover) instead of the regular 5–28%
- No need to maintain detailed GST records
- File one return per quarter instead of monthly
- Cannot issue tax invoices — so not suitable if your customers need GST credit
Apply for composition at gst.gov.in after regular registration.
After Registration — Key Compliance
| Compliance | Frequency | Due Date |
|---|---|---|
| GSTR-1 (sales) | Monthly | 11th of next month |
| GSTR-3B (summary return + payment) | Monthly | 20th of next month |
| GSTR-9 (annual return) | Yearly | Dec 31 |
| Composition annual return | Yearly | April 30 |
GST Helpline
GST Helpdesk: 1800-103-4786 (Toll Free) Portal: gst.gov.in Help: gst.gov.in → Help → FAQ