GST Registration for Startups in India: Complete Checklist

Who needs GST registration?

Registration becomes mandatory once your aggregate turnover in a financial year crosses ₹40 lakh if you supply only goods, or ₹20 lakh if you supply services, in most states including Kerala. The limits are lower in some special category states, where they can be ₹20 lakh for goods and ₹10 lakh for services. The ₹40 lakh limit is also not available for a few notified goods such as ice cream, pan masala and tobacco products.

Aggregate turnover is counted on a PAN basis across India. It includes taxable, exempt and export supplies, and excludes GST itself.

Some businesses must register regardless of turnover. These include businesses making inter-state supplies of goods, businesses liable to pay tax under reverse charge, casual taxable persons, e-commerce operators, and most suppliers selling through e-commerce platforms. Small sellers of goods on e-commerce platforms who supply only within their state can use a limited exemption, subject to conditions, so check before you list your products.

Should you register voluntarily?

Registering below the threshold lets you claim input tax credit on purchases. It also makes you eligible to work with larger customers who prefer registered suppliers, because they can claim credit on your invoices.

The trade-off is compliance. From the day you register, you must file returns every month or quarter, even when there are no sales. If most of your customers are consumers who cannot claim credit, registering early may simply add cost. Plan the timing around your first contracts.

If your turnover is modest and you mainly sell within your state, the composition scheme is another option. It allows a lower flat rate of tax and quarterly payment, generally for turnover up to ₹1.5 crore for goods and ₹50 lakh for services. However, composition dealers cannot charge GST on invoices or pass on input credit, so it rarely suits B2B businesses.

Documents you will need

Keep scanned copies ready before you start. Names, addresses and dates of birth should match across PAN, Aadhaar and your business documents. Most delays come from small mismatches.

If you work from a rented or shared space, make sure the rent agreement or consent letter names the business or the promoter, and that the address on the utility bill matches what you enter in the form.

• PAN of the business, and PAN and Aadhaar of the proprietor, partners or directors
• Recent photograph of each promoter and the authorised signatory
• Constitution document: partnership deed, LLP agreement or certificate of incorporation
• Proof of principal place of business: electricity bill or property tax receipt, plus rent agreement or owner's consent letter
• Bank account proof such as a cancelled cheque or recent bank statement
• Board resolution or letter of authorisation for the authorised signatory

Step-by-step application

The application is filed online on the GST portal in Form GST REG-01. It has two parts, and you can save Part B and return to it within the validity of the TRN.

Keep the mobile numbers and email IDs of the promoters and authorised signatory handy, because OTPs and authentication links are sent to them.

• Part A: enter PAN, mobile number and email, verify with OTPs, and get a Temporary Reference Number (TRN)
• Part B: log in with the TRN and fill in business, promoter, place of business and bank details
• Upload documents and choose Aadhaar authentication
• Sign and submit using DSC (mandatory for companies and LLPs) or EVC
• Complete Aadhaar authentication when the link or appointment email arrives
• Track the application using the Application Reference Number (ARN)

Aadhaar authentication and biometric verification

Opting for Aadhaar authentication is strongly advised. Without it, the officer may order a physical verification and approval takes longer.

In many states, including Kerala, the portal may ask applicants to complete biometric Aadhaar authentication in person. You receive an email with a link to book an appointment at a GST Suvidha Kendra. Carry the appointment confirmation, your original Aadhaar and PAN cards, and the original documents you uploaded. The ARN is generated only after the biometric check and document verification are completed, so book the slot promptly.

The promoters and authorised signatory who need to authenticate should be available during this window. Plan around travel if a director lives abroad.

How long approval takes and why it gets delayed

If Aadhaar authentication is completed and the application is not flagged, registration is normally granted within seven working days. Where physical verification of your premises is needed, it can take up to 30 days. From November 2025, a simplified option allows registration within three working days for applicants whose monthly output tax on supplies to registered businesses is not expected to exceed ₹2.5 lakh, subject to conditions.

If the officer needs more information, you receive a query in Form GST REG-03. You must reply in Form GST REG-04 within seven working days. If the reply is not satisfactory, the application can be rejected in Form GST REG-05, and you will need to apply again.

• Address proof not matching the address entered in the application
• Rent agreement unsigned, unstamped or in a different name
• Unclear or incomplete document scans
• Business activity or HSN/SAC codes not matching the nature of business
• Premises not found or not functional during physical verification

After registration

Download your registration certificate from the portal. Display it at your principal place of business, and show your GSTIN on the name board at the entrance of each place of business. Add your bank account details on the portal within 30 days of registration, or before filing your first GSTR-1, whichever is earlier. Missing this can lead to suspension of the registration.

Set up your invoicing or accounting software with your GSTIN, correct HSN or SAC codes and tax rates. Diarise your return due dates straight away, because returns are due from the first period, including nil returns. Late returns attract late fees and interest.

If you want help with documents, the biometric step or replying to a query, FBS Advisory's GST team can manage the application with you.