Sections 22 to 30 of Central Goods & Services Tax (CGST) Act, 2017 & Rules 8 to 26 of CGST Rules

GST Registration, Amendment & Documentation

Statutory assistance for new GST registrations (Form GST REG-01), biometric Aadhaar authentication, core and non-core amendments, Rule 10A bank details submission, and document verification across all business entity types under the CGST Act, 2017.

CA Due Diligence

Official Portal Filing

State Stamp Advisory

GST Registration, Amendment & Documentation Statutory Advisory

Turnkey Statutory Filing

MCA & Tax Practice

Official Govt of India AuthorityGSTN & CBIC, Ministry of Finance, Govt of India

Goods and Services Tax Official Common Portal

The official Government of India portal for new GST registrations (Form GST REG-01), biometric Aadhaar authentication tracking, filing clarification replies (Form GST REG-04), and downloading authenticated Registration Certificates (Form GST REG-06).

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STATUTORY OVERVIEW

GST Registration Architecture, Statutory Thresholds & Legal Compliance

Obtaining a Goods and Services Tax Identification Number (GSTIN) is the primary legal gateway for conducting commercial business in India. Governed by Sections 22 through 30 of the Central Goods and Services Tax Act, 2017 read with Chapter III of the CGST Rules, registration establishes statutory authorization to collect tax on outward supplies, claim input tax credit, and transact across state boundaries. Our practice provides end-to-end advisory and procedural execution—from threshold assessment and document compilation to biometric verification and prompt response to departmental clarification notices.

Statutory & Practice Summary • At-A-Glance

ICAI UDIN Authentication Mandate

Governing Framework

Sections 22 to 30 of Central Goods & Services Tax (CGST) Act, 2017 & Rules 8 to 26 of CGST Rules

Regulatory Authority

Goods & Services Tax Network (GSTN) & Central Board of Indirect Taxes and Customs (CBIC), Ministry of Finance, Govt of India

Professional Assurance

Chartered Accountants Attestation under ICAI Standards & Code of Ethics

DOCUMENTATION MATRIX

Mandatory Documents Checklist

Self-attested scanned copies required

1. Promoters / Partners / Directors KYC

✓PAN Card and Aadhaar Card of Proprietor, Partners, or Directors (linked with active mobile for Aadhaar OTP)
✓Recent passport-size colour photographs of all promoters (JPEG format under 100 KB)
✓Digital Signature Certificate (Class 3 DSC) for corporate directors, LLPs, and authorized signatories
✓Board Resolution or Letter of Authorization on letterhead appointing the designated Authorized Signatory

2. Registered Office & Premises Proof

✓Electricity Bill, Municipal Property Tax Receipt, or Water Bill (not older than 2 months) of the registered office
✓Registered Rent Agreement / Lease Deed on appropriate non-judicial stamp paper
✓No-Objection Certificate (NOC) signed by the legal property owner permitting commercial GST usage
✓Additional place of business proofs (branch offices, factory units, or third-party fulfilment centers)

3. Specific Statutory Declarations & Enclosures

•Certificate of Incorporation (CIN) and MoA/AoA for Companies, or MCA Registration Certificate for LLPs
•Registered Partnership Deed for traditional partnership firms
•Bank Account details: Cancelled cheque showing printed account name, or bank passbook / statement with IFSC (for Rule 10A)
•List of primary 5 goods (with 6/8-digit HSN codes) or services (with 6-digit SAC codes) to be supplied

PROCEDURAL ROADMAP

Step-by-Step Filing & Approval Process

Structured execution roadmap managed by our Chartered Accountants from pre-filing due diligence to certificate allotment.

01Day 1

Threshold Evaluation & TRN Generation

Evaluating Section 22 turnover vs Section 24 mandatory triggers, submitting Form GST REG-01 Part-A with PAN, email, and mobile to generate a Temporary Reference Number (TRN).

02Day 1 - 2

Part-B Filing & Document Compilation

Entering comprehensive business data, partner/director profiles, authorized signatories, HSN/SAC codes, and uploading verified property proofs and ownership NOCs.

03Day 2 - 3

Aadhaar Authentication & Biometric Enrolment

Completing instant OTP-based Aadhaar authentication or attending designated GST Seva Kendra (GSK) biometric verification to secure deemed approval without physical inspection.

04Days 3 - 7

Departmental Scrutiny & Certificate Issuance

Tracking officer verification, responding to any Form GST REG-03 clarification notices within 7 working days, and downloading authenticated Form GST REG-06 Certificate.

Statutory Registration Thresholds & Mandatory Scope

Under Section 22 and Section 24 of the CGST Act, 2017, registration requirements are divided into threshold-based criteria and mandatory non-threshold triggers:

Turnover-Based Thresholds (Section 22)

Turnover Limits

Prescribed annual aggregate turnover limits triggering statutory registration:

•Exclusive Supply of Goods: Aggregate turnover exceeding ₹40 Lakhs in a financial year (₹20 Lakhs for Special Category States)
•Supply of Services / Mixed Suppliers: Aggregate turnover exceeding ₹20 Lakhs in a financial year (₹10 Lakhs for Special Category States)
•Special Category States: Threshold of ₹10 Lakhs/₹20 Lakhs applies to Manipur, Mizoram, Nagaland, Tripura, and other designated regions
•Voluntary Registration: Available to businesses below threshold limits to enable input tax credit pass-through to B2B clients

Mandatory Registration Triggers (Section 24)

No Threshold Exemption

Categories requiring compulsory registration irrespective of annual turnover volume:

•Persons making any inter-state taxable supply of goods
•Casual taxable persons making taxable supplies without a fixed place of business
•Persons liable to pay tax under Reverse Charge Mechanism (RCM) under Section 9(3) or 9(4)
•Electronic Commerce Operators (ECO) and suppliers vending goods through e-commerce marketplaces
•Input Service Distributors (ISD) distributing common input tax credits across multi-locational units
•Persons supplying Online Information and Database Access or Retrieval (OIDAR) services from outside India to non-taxable online recipients

Step-by-Step GST Registration Procedure

The electronic registration framework under Rules 8 through 10 of the CGST Rules follows a structured digital pipeline designed to ensure verified business identity and authenticated physical locations:

Phase 1: TRN Generation & Part-B Application

Filing Phase

Initial digital onboarding on the common GST portal:

•Part-A Submission: Online entry of PAN, mobile number, and email ID in Form GST REG-01 to generate a Temporary Reference Number (TRN)
•Part-B Compilation: Uploading detailed business credentials, authorized signatory appointments, HSN/SAC classifications, bank account details, and primary place of business

Phase 2: Authentication, Scrutiny & Certificate Issuance

Approval Phase

Identity validation, officer verification, and issuance of GSTIN:

•Aadhaar / Biometric Verification: OTP-based authentication of promoters or biometric enrollment at notified facilitation centers to secure deemed approval within 7 working days
•Clarification Notice (Form GST REG-03): Drafting technical replies with substantiating evidence in Form GST REG-04 within 7 working days if queries are raised
•Grant of Registration (Form GST REG-06): Downloading the digitally authenticated Registration Certificate containing GSTIN, legal name, trade name, and authorized business locations

Mandatory Document Checklist by Entity Structure

All uploaded documents must be clear, legally valid, and compliant with portal resolution parameters to prevent processing rejections:

Sole Proprietorship Checklist

Proprietor Documents

•PAN Card and Aadhaar Card of the proprietor
•Recent passport-size photograph (JPEG format under 100 KB)
•Proof of Principal Place of Business: Electricity bill, water tax receipt, or municipal khata certificate (not older than 2 months)
•Ownership / Tenancy Proof: Registered rent/lease agreement along with owner consent letter (NOC) if premises are rented or shared
•Bank Account Proof: Cancelled cheque showing printed name, or first page of bank passbook / statement with IFSC and account details

Partnership Firm & LLP Checklist

Partnership / LLP

•PAN Card of the Partnership Firm or Limited Liability Partnership (LLP)
•Registered Partnership Deed or LLP Agreement
•Certificate of Incorporation issued by MCA (for LLPs)
•PAN Card, Aadhaar Card, and passport-size photographs of all partners and designated partners
•Letter of Authorization / Board Resolution appointing the designated Authorized Signatory
•Proof of Principal and Additional Places of Business with valid owner NOC and utility bill
•Bank account proof in the name of the firm or LLP

Private Limited & Public Companies Checklist

Corporate Entities

•Certificate of Incorporation (COI) issued by the Ministry of Corporate Affairs
•Memorandum of Association (MOA) and Articles of Association (AOA)
•Permanent Account Number (PAN) of the corporate entity
•Board Resolution formally authorizing a director or representative as Authorized Signatory
•PAN Card, Aadhaar Card, and photographs of all active directors
•Registered office address proof (utility bill under 2 months, registered lease deed, and owner NOC)
•Bank account details (cancelled cheque or active bank statement)

Post-Registration Compliance & Amendments

Following registration, taxpayers must complete mandatory post-issuance procedures under the CGST Rules:

Bank Account Updating & Rule 10A Mandate

Rule 10A

Mandatory submission of bank account details within 30 days of registration or before the due date of the first GSTR-1/GSTR-3B return, whichever is earlier, to avoid automatic portal suspension.

Core & Non-Core Amendments (Form GST REG-14)

Amendments

Updating business changes including additional places of business (branches/warehouses), business name changes, partner/director additions, or contact information via Form GST REG-14.

STATUTORY MATRIX

Statutory Provisions & Regulatory Comparative Matrix

Comparative analysis of governing sections under the new framework alongside legacy statutory references.

Business Category / Supply Profile	Governing Section: CGST Act, 2017	Statutory Registration Threshold & Conditions
Exclusive Suppliers of Goods (Normal States)	Section 22(1) read with Notification No. 10/2019-CT	Aggregate turnover in a financial year exceeds ₹40 Lakhs. Requires no inter-state outward taxable supplies.
Suppliers of Services & Mixed Suppliers	Section 22(1) of CGST Act, 2017	Aggregate turnover in a financial year exceeds ₹20 Lakhs across all normal states.
Special Category States (Manipur, Mizoram, Nagaland, Tripura)	Section 22(1) Proviso of CGST Act, 2017	Lower aggregate turnover threshold of ₹10 Lakhs for services / ₹20 Lakhs for goods.
Compulsory Registration Irrespective of Turnover	Section 24 of CGST Act, 2017	Mandatory for inter-state suppliers of goods, e-commerce operators/vendors, and RCM recipients.
Input Service Distributor (ISD)	Section 24(viii) & Section 20 of CGST Act, 2017	Mandatory separate ISD registration for offices receiving common input tax invoices for distribution.
Casual Taxable Persons & Non-Resident Taxable Persons	Section 24(ii) & Section 27 of CGST Act, 2017	Mandatory advance tax deposit for 90 days validity before initiating taxable supplies in a state.

ONGOING GOVERNANCE

Mandatory Post-Registration Compliances

Failing to complete statutory post-incorporation actions carries steep daily penalties. Our CA firm manages continuous compliance:

Non-Core Amendment (Portal)Within 30 days of registration grant

Bank Account Details Submission (Rule 10A)

Mandatory submission of validated business current account details with cancelled cheque; failure triggers automated suspension of GSTIN.

Physical Display at PremisesImmediately upon certificate issuance

Display of GSTIN & Certificate (Rule 18)

Prominently displaying the 15-digit GSTIN and Certificate of Registration at the entrance of the principal place and all additional places of business.

Form GSTR-1 & Form GSTR-3BDue date of the month following registration

First Return Filing (Section 40)

Reporting all outward supplies made between the date of liability and the grant of registration to pass through legitimate ITC to buyers.

Form GST REG-14Within 15 days of any business change

Core & Non-Core Amendments (Rule 19)

Updating changes in additional business places, godowns, partners/directors, or trade names on the GST common portal.

FREQUENTLY ASKED QUESTIONS

Statutory FAQs & Practical Guidance

Frequently asked questions and procedural guidance regarding GST Registration, Amendment & Documentation.

Can a business operate in multiple states using a single GST registration?

No. GST registration is strictly jurisdiction and state-specific. Under Section 25(1) of the CGST Act, a business operating across multiple states or Union Territories must obtain a separate GSTIN for each individual state where it maintains a place of business. Within the same state, a business may operate multiple branches under a single GSTIN or opt for separate registrations for distinct places of business.

What happens if bank account details are not submitted within 30 days under Rule 10A?

Under Rule 10A read with Rule 21A, failure to furnish bank account details within 30 days from the grant of registration (or before the due date of furnishing the first GSTR-1/GSTR-3B return, whichever is earlier) triggers automated system suspension of the GSTIN. During suspension, the taxpayer cannot issue tax invoices or file returns until the bank details are updated via non-core amendment.

Is physical verification of business premises mandatory for GST registration?

Physical verification is not required if the applicant successfully completes biometric-based or OTP-based Aadhaar authentication. However, where an applicant opts out of Aadhaar authentication, or where authentication fails, or where the jurisdictional officer deems it necessary based on risk profiling, physical verification of the business premises is conducted before grant of registration under Rule 25.

How can a cancelled GST registration be restored?

If a GST registration has been cancelled suo-motu by the tax officer due to continuous non-filing of returns, the taxpayer can file an electronic application for Revocation of Cancellation in Form GST REG-21 under Section 30 within 30 days (extendable up to 90 days upon approval) after filing all overdue returns and discharging all pending tax liabilities, interest, and late fees.

STATUTORY ADVISORY DESK • PRACTICE INQUIRIES

Statutory Inquiries & Practice Advisory

In strict conformity with ICAI Council Guidelines No. 1-CA(7)/06/2004, professional engagements for GST Registration, Amendment & Documentation are accepted following formal conflict verification and statutory documentation. Contact our registered practice offices for procedural guidance.

Contact Practice Office +91 99140-14949