Who generally needs GST registration in India?
Registration liability depends on aggregate turnover, the state/UT, the nature of supplies and whether a compulsory-registration provision applies. The ₹20 lakh general threshold and enhanced threshold up to ₹40 lakh for eligible suppliers exclusively engaged in goods operate subject to statutory conditions and notifications.
Can a business register voluntarily below the threshold?
Yes. Section 25 permits voluntary registration, after which GST obligations applicable to a registered person generally apply.
Do businesses making only exempt supplies need GST registration?
Section 23 provides that a person exclusively supplying goods or services that are not liable to tax or are wholly exempt is not liable to registration, subject to the law and relevant notifications.
How is a fresh GST registration application filed?
The GST portal uses FORM GST REG-01. The official portal guide describes Part A and Part B, PAN validation, business details, promoters/partners, authorised signatory, place of business, goods/services and verification steps.
Is Aadhaar authentication always the same process?
No. The GST portal explains OTP-based Aadhaar authentication and, in applicable cases, biometric/photo and document verification through designated GST Suvidha Kendras. The route depends on portal risk parameters and applicant circumstances.
Is this the official GST website?
No. This website is a private consultancy resource. Official GST registration is filed through gst.gov.in and applications are decided by the tax authorities.