Who Needs to Register Under GST?

Who Needs to Register Under GST? Simple Guide for Businesses & Individuals

GST (Goods and Services Tax) is the main indirect tax system in India. But not everyone needs to register under GST. The rules depend on your turnover, type of business, and certain special conditions.

This guide explains who must register, who is exempt, what documents you need, and how the process works—in a simple, easy-to-understand format.

Who Must Register Under GST?

You need to register under GST if your business crosses the yearly turnover limit:

Turnover Thresholds

Who Needs GST Registration Even Without Turnover Limits?

Some people must register for GST regardless of how much they earn:

• Anyone selling through an e-commerce platform
• Anyone supplying goods across state borders or exporters
• Non-resident or casual taxable persons
• Agents selling goods/services for others
• Input Service Distributors (ISD)
• TDS/TCS deductors
• E-commerce operators collecting TCS

Do Individuals Need GST?

• Yes, if they run a business or offer services and cross the turnover limit, sell goods to other states, or through e-commerce platforms
• Yes, freelancers like designers, writers, coaches, developers who exceed the turnover limit
• No, salaried employees do not need GST registration

MSMEs Schemes

Who Is Exempt from GST Registration?

• Businesses with turnover below the threshold
• Goods not covered under GST (e.g., alcohol for human consumption, petroleum products)
• Nil-rated goods (e.g., fresh milk, vegetables, exports)
• Supply of exempt goods or services

Documents Required for GST Registration

Documents depend on the business type, but usually include:

• PAN and identity proof
• Contact details of owner / directors
• Address proof of business
• Bank details
• Business registration documents (if applicable)

How to Register for GST (Simple Steps)

1. Apply online at www.gst.gov.in and generate a Temporary Reference Number (TRN)
2. Upload required documents
3. Complete Aadhar authentication
4. Receive your GSTIN (Goods and Services Tax Identification Number)

Late Fees & Penalties

If you delay filing GST returns:

• Late fees apply
• Penalties may be charged
• GST registration can be cancelled for long-term non-compliance

Quick Comparison Table: Registration vs. Exemption

Conclusion

GST registration depends mainly on your annual turnover and the type of business you run. While many businesses must register, several exemptions also exist. Understanding these simple rules helps you stay compliant and avoid penalties.