
GST Registration and Documentation Eligibility for Registration You must register for GST if you fall under any of the following categories: Mandatory Registration Threshold Turnover-Based Registration: ₹40 lakhs for goods suppliers (₹20 lakhs for special category states like NE states, Himachal Pradesh, etc.) ₹20 lakhs for service providers (₹10 lakhs for special category states) Interstate Supply: If you're supplying goods/services across states, GST registration is mandatory regardless of turnover . E-commerce Sellers: Selling through platforms like Amazon, Flipkart? Registration is mandatory regardless of turnover. Casual Taxable Person / Non-Resident Taxable Person: Temporary business operators or foreigners supplying goods/services in India. Input Service Distributor (ISD) Reverse Charge Mechanism (RCM): If you’re required to pay GST under RCM. Agents of a Supplier or distributors who make taxable supplies on behalf of others. Online Information & Database Access or Retrieval (OIDAR) Services: Non-resident providers of digital services to individuals in India. Documents Required for GST Registration For Individuals / Sole Proprietors: PAN card of the applicant Aadhaar card Passport-size photo Proof of business address (e.g., rent agreement, electricity bill) Bank account details (cancelled cheque or bank statement) For Companies / LLPs: PAN of the company Certificate of incorporation MOA/AOA or LLP agreement Authorized
Updated July 15, 2026
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