GST registration 2025 :Apply,Check Eligibility,Status & Benefits

By taking a GST number, you can save lakhs of rupees every year. Yes, whenever you purchase any product for business, like a laptop, mobile phone, furniture, or any product, the GST up to 28% charged on it is refunded to you. For example, I purchased a laptop worth 3 lakh, so the % GST charged on it, which is around ₹7000, was refunded to me. But the GST charged on any product is refunded only if you have a GST number available. Therefore, no matter what business you have, you should definitely take a GST number.

Who Needs a GST Number

If we talk about who needs to take a GST number and who doesn’t, it depends on your business type. If you run a service business, meaning you provide any service, then until your annual turnover crosses ₹ lakh, taking a GST number is not mandatory for you. But as soon as your annual turnover crosses ₹ lakh, it becomes mandatory to take a GST number.

Similarly, if you run a goods business, meaning you sell any goods, then a limit of ₹ lakh is given. That is, up to an annual turnover of ₹ lakh, you don’t need to take a GST number. But as soon as your annual turnover crosses ₹ lakh, it becomes mandatory to take a GST number. So, in the case of services, ₹ lakh, and in the case of goods, ₹ lakh turnover, as soon as it crosses, it becomes mandatory to take a GST number.

How to Amend GST Registration

In India you can amend or cancel your GST registration one through the GST portal. Below is a simple guide

You may need to update details like business name, address or contact information. There are two types of fields:

• Core Fields: Need approval from a GST officer if you are willing to change anything your GST (e.g., legal name, principal place of business, or adding partners).
• Non-Core Fields: Automatically updated are these which can be done by you. (e.g., email, phone number, or bank details).

Steps to Amend GST Registration

• Log in to the GST Portal: first of all you have to go to www.gst.gov.in and make sure you have to log in with your GSTIN, username, and password.
• Go to Amendment Section: Click on Services > Registration > Amendment of Registration Core Fields (for core fields) or Amendment of Registration Non-Core Fields (for non-core fields).

• Select the Field to Update: Choose the tab for the detail you want to change which is lacated on the given field (e.g., Business Details, Address, or Authorized Signatory).
• Enter New Details: Fill in the updated information and upload any required documents you should note that you have to upload the following details which we have given below section (e.g., proof of address or PAN for core fields).
• Provide Reason: Write why you are making the change in the “Reasons” box.
• Verify and Submit:

• Use a Digital Signature Certificate (DSC), E-Sign or Electronic Verification Code (EVC) to authenticate.
• Submit the application. You will get an Application Reference Number (ARN) to track status keep it for future purpose

Approval Process:

• For core fields, the GST officer will reviews and approves (or rejects) the approval status in within 15 days. If approved you get an updated certificate in Form GST REG-15.
• For non-core fields changes are approved automatically after submission.

How to Cancel GST Registration

You can cancel your GST registration if you close your business for the sake of personal problems or any you have that one fall below the turnover threshold (₹20 lakh or ₹40 lakh for goods in some states, ₹10 lakh in special states) or for other reasons like merger or non-compliance. Cancellation can be initiated by you, a legal heir (in case of death), or a GST officer.

Steps to Cancel GST Registration

1. Log in to the GST Portal: first of all take a Visit www.gst.gov.in and log in with your credentials.
2. Go to Cancellation Section:

• Click Services > Registration > Application for Cancellation of Registration.

Fill Form GST REG-16:

• Select the reason for cancellation in the given options of the form (e.g., business closure, merger, below threshold).
• Enter the date from which cancellation is going to done, example todays date.
• Provide details of stock (inputs, semi-finished, or finished goods) and tax payable.
• Specify how you will pay any tax due (from Electronic Cash Ledger or Credit Ledger) if you have any
• Include details of the last GST return filed (with ARN).

Verify and Submit:

• Use DSC, E-Sign or EVC to authenticate.
• Submit the form. after that you will get an ARN to track the application.

File Final Return (GSTR-10):

• After submission file Form GSTR-10 wait for sometime and 30 days to clear any pending liabilities.
• If you don’t file GSTR-10 you will get a notice in Form GSTR-3A which is then requiring you to file within 15 days.

Officer Review:

• The GST officer reviews your application and may ask for more details.
• If approved you’ll receive a cancellation order in Form GST REG-19 within 30 days.
• If the officer initiates cancellation (e.g., for non-compliance), you’ll get a show-cause notice in Form GST REG-17. Reply within 7 days using Form GST REG-18 to avoid cancellation.

Revoking a Cancelled GST Registration /Restoring the GST Application

If your registration is cancelled (by you or the officer) and you want to restore it for any cause

1. File for Revocation: Within 30 days of the cancellation order, apply for revocation in Form GST REG-21 on the GST portal.
2. Officer Review: The officer reviews and may approve (Form GST REG-20) or reject your request. If rejected you can reapply if allowed (check ROD Order no. 01/2020).
3. Clear Dues: Pay any pending taxes, interest or penalties before revocation.

Important:

• For complex cases (e.g., legal heir cancellation or disputes) consult a GST practitioner or services like IndiaFilings or ClearTax for help they will solve your problem with min charge.
• Always ensure compliance to avoid notices or penalties for the concern to you.

Eligibility for GST Registration

In India GST (Goods and Services Tax) registration is required for certain businesses and individuals based on their turnover, business type, or activities. Here’s who can or must apply:

Turnover-Based Eligibility:

• Goods Suppliers: If your business sells goods person and your annual turnover is more than ₹40 lakh (or ₹20 lakh in special category states like Jammu & Kashmir, Assam, or Himachal Pradesh) you are elogibile to apply
• Service Providers: If your business provides services and your annual turnover is more than ₹20 lakh (or ₹10 lakh in special category states). you are elogibile to apply
• Note: Turnover means the total value of your sales or services (excluding taxes).

Interstate Business:

• If you are supplying goods or services to other states in India, you must register for GST no matter your turnover.

E-commerce Sellers:

• If you sell goods or services through online platforms like Amazon, Flipkart or your own website GST registration is mandatory even if your turnover is low.

Casual Taxable Persons:

• If you don’t have a fixed place of business but sell goods/services temporarily (e.g., at fairs or exhibitions) for the livelihood then also you need GST registration.

Non-Resident Taxable Persons:

• If you’re a non-resident of India or incase you are an NRI and thinking of supplying goods or services in India, you must register for GST regardless of turnover.

Input Service Distributors:

• If your business distributes input tax credit to its branches then you need GST registration.

Reverse Charge Mechanism (RCM):

• If your business receives goods/services where you must pay GST (under RCM)you need to register.

Agents or Suppliers for Others:

• If you supply goods or services on behalf of another taxable person (e.g., as an agent), you need GST registration.

Voluntary Registration:

• Even if your turnover is below the limit, you can register voluntarily to claim input tax credit or do interstate business.

• Mandatory for Certain Businesses (regardless of turnover):
  • Businesses involved in specific activities like selling tobacco, pan masala, or ice cream.
  • Those taking over a business already registered under GST.
  • Businesses under the Composition Scheme (if eligible, with turnover up to ₹1.5 crore for goods or ₹50 lakh for services).

Who is Exempt from GST Registration?

• Businesses with turnover below ₹40 lakh (goods) or ₹20 lakh (services) in normal states, or ₹20 lakh (goods) or ₹10 lakh (services) in special category states, unless they fall under mandatory categories.
• Businesses selling only GST-exempt goods/services (e.g., unprocessed agricultural products, milk, or education services).
• Businesses under the threshold that don’t do interstate sales or e-commerce.

How to Check Your Eligibility?

1. Calculate Turnover: Add up your total sales (goods or services) in a financial year. Exclude GST and exempt sales.
2. Check Business Type:

• Are you selling online? You need GST.
• Are you supplying to other states? You need GST.
• Are you in a special category state? Check the lower threshold (₹20 lakh/₹10 lakh).

1. Verify Activities: If you’re in e-commerce, an agent, or under RCM, registration is mandatory.
2. Use GST Portal:

• Visit www.gst.gov.in and go to Services > Registration > New Registration.
• Answer the questions in the “GST Registration Eligibility Wizard” to confirm if you need to register.

Documents Needed for GST Application

If you’re eligible, you’ll need:

• PAN card of the business or owner.
• Aadhaar card of the owner/authorized signatory.
• Proof of business address (e.g., rent agreement, electricity bill).
• Bank account details (e.g., canceled cheque or bank statement).
• Business registration proof (e.g., partnership deed, company incorporation certificate).
• Photo of the owner or authorized signatory.
• Digital Signature Certificate (DSC) for companies/partnerships (optional for individuals).

Steps to Apply for GST Registration

1. Visit GST Portal: Go to www.gst.gov.in.
2. Start Application:

• Click Services > Registration > New Registration.
• Select “Taxpayer” (or other relevant category like Casual Taxable Person).

Fill Form GST REG-01:

• Part A: Enter PAN, mobile number, email, and state. You’ll get a Temporary Reference Number (TRN).
• Part B: Log in with TRN, fill in business details, and upload documents.

• Verify: Use OTP, E-Sign, or DSC to submit.
• Get GSTIN: If approved (within 7-15 days), you’ll receive a GST Identification Number (GSTIN) and a certificate in Form GST REG-06.

Notes:

• If your application is incomplete, you’ll get a notice to provide more details within 7 days.
• If you’re unsure, consult a GST practitioner or services like ClearTax or IndiaFilings.
• Check the GST portal or contact the GST helpline (1800-103-4786) for specific cases.

For more details, visit www.gst.gov.in or consult a tax professional. If you have specific details about your business (e.g., turnover, state, or type of business), I can help verify your eligibility further!

Frequently Asked Questions