GST Registration FAQs

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.

Yes. Section 25 permits voluntary registration, after which GST obligations applicable to a registered person generally apply.

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.

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.

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.

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.

The GST portal manual shows sections for business details, promoters/partners, authorised signatory, authorised representative, principal and additional places of business, goods and services, state-specific information, Aadhaar authentication and verification.

The GST portal registration manual notes that bank account details are not mandatory in the initial registration application and can be added by amendment after GSTIN is granted, subject to the current portal workflow.

No. The CGST Act contains a general ₹20 lakh framework, an enhanced threshold up to ₹40 lakh for eligible exclusive suppliers of goods subject to notifications/conditions, and lower thresholds in specified circumstances. Compulsory-registration provisions can also override the basic threshold.

Section 24 contains interstate taxable supply within compulsory registration, but notifications and exceptions have modified the practical position for specified suppliers. The exact goods/services and current notification should be checked.

Section 23 states that a person exclusively supplying goods/services not liable to tax or wholly exempt is not liable to registration, subject to the law and applicable facts.

Yes. Section 25 permits voluntary registration. Once registered, the person is generally subject to the obligations applicable to a registered person.

The GST portal checklist includes documents such as property tax receipt, municipal khata copy, electricity bill, rent/lease agreement, consent letter, and government-issued documents, depending on the nature of possession.

The GST portal registration manual states that PAN is mandatory for GST registration, subject to special categories such as TDS registration using TAN and other statutory routes.

The GST portal registration manual notes that bank details are not mandatory in the initial registration application and can be added through amendment after grant of GSTIN under the portal workflow.

PAN validation and the authentication/verification route follow. Depending on the portal process, Aadhaar OTP or biometric/photo/document verification may be required before ARN and officer processing.

GST registration is state/UT based. Separate registrations can exist in different states/UTs, and the Act/rules also provide mechanisms for separate registrations in specified circumstances within a state/UT.

No. Registration status and taxability are separate questions. A registered person can make taxable, exempt and other supplies; each supply must be classified under the applicable GST provisions.

Yes, subject to acceptable possession and ownership-support documents. The GST portal checklist includes rent/lease agreement and supporting ownership documents among the available proof routes.

A genuine home-based place of business can be used where the facts and supporting ownership/rent/consent documents support it. Verification requirements still apply.

ARN is the Application Reference Number generated in the registration workflow after the required submission/authentication steps. It is used to track the application.

TRN is the Temporary Reference Number used to continue the Part B registration application after Part A/OTP verification.

No. A consultant can assist with preparation and filing, but registration is granted, queried or rejected by the competent tax authority according to law and verification.

The GST portal itself does not charge a professional consultancy fee. A private consultant may charge separately for assistance. Confirm the scope and fee in writing.

No. GST law, notifications and portal processes evolve. Use current official portal/CBIC material and check the rule applicable to your exact activity and date.