GST (Goods and Services Tax) is India’s unified indirect tax, and registration is mandatory once turnover crosses the threshold of Rs. 40 lakh for goods or Rs. 20 lakh for services, as well as for inter-state supply, e-commerce, and several other cases. A GSTIN lets you legally collect GST, claim input tax credit on your purchases, and trade across India. Following the GST 2.0 reform of September 2025, rates have been simplified to mainly 5% and 18%, with a 40% rate on luxury and sin goods. Samkhya handles your GST registration and ongoing returns.
GST is a single, destination-based indirect tax that replaced VAT, service tax, and excise. It is levied as CGST plus SGST on intra-state supplies and as IGST on inter-state supplies and imports. A business registers on the GST portal to obtain a 15-digit GSTIN linked to its PAN and state. Registration is mandatory once aggregate turnover crosses Rs. 40 lakh for goods or Rs. 20 lakh for services (Rs. 20 lakh and Rs. 10 lakh in special category states), and is compulsory regardless of turnover for inter-state suppliers, e-commerce operators and sellers, casual and non-resident taxable persons, and those liable under reverse charge. Registered businesses charge GST, file returns, and claim input tax credit on their purchases.
GST registration offers clear advantages:
GST registration becomes compulsory in these cases:
GST registration comes in a few forms:
GST registration applies as follows:
GST is administered jointly by the Centre and the States, with registration handled online through the GST Network (GSTN) portal at gst.gov.in. An applicant files Form GST REG-01 with business and promoter details, completes Aadhaar authentication, and uploads the required documents. After verification (and physical verification of the premises in some cases), the department issues a 15-digit GSTIN and a registration certificate, usually within about seven working days where Aadhaar is authenticated. The GSTIN encodes the state code and the PAN, and is displayed on invoices and at the place of business.
For the Proprietor, Partners, or Directors:
For the Business:
GST registration follows a clear sequence:
Registering for GST with Samkhya Corporate Services is simple. Just follow these easy steps:
From there, our team files REG-01, completes Aadhaar authentication, obtains the GSTIN, and supports your returns.
A registered business must keep up with GST filings:
Following the GST 2.0 reform implemented on 22 September 2025, the rate structure has been simplified. The earlier four slabs of 5%, 12%, 18%, and 28% have been reduced to two main slabs of 5% (essentials and common-use goods) and 18% (the standard rate for most goods and services), with a higher 40% slab for luxury and sin goods such as tobacco, aerated drinks, and premium cars. A nil rate applies to many essential items, and special rates of 0.25% and 3% continue for diamonds and gold. Composition taxpayers pay a low flat rate on turnover, generally 1% for traders and manufacturers, 5% for restaurants, and 6% for other service providers. Importantly, the reform changed the rates, not the GST registration thresholds.
| Feature | Regular Scheme | Composition Scheme |
| Turnover Limit | No upper limit. | Up to Rs. 1.5 crore (Rs. 75 lakh special states). |
| Tax Rate | 5%, 18%, or 40% as applicable. | 1% to 6% flat on turnover. |
| Input Tax Credit | Available. | Not available. |
| Inter-State Sales | Allowed. | Not allowed. |
| Billing | Issues a tax invoice. | Issues a bill of supply. |
| Returns | GSTR-1 and GSTR-3B. | CMP-08 and annual GSTR-4. |
| Best For | Most businesses and B2B sellers. | Small local businesses. |
Who needs to register for GST?
Any business with aggregate turnover above Rs. 40 lakh for goods or Rs. 20 lakh for services must register, as must inter-state suppliers, e-commerce sellers, and casual or non-resident taxable persons, regardless of turnover.
What are the GST rates after the 2025 reform?
From 22 September 2025, GST has two main slabs of 5% and 18%, plus a 40% rate on luxury and sin goods. The earlier 12% and 28% slabs were removed.
How long does GST registration take?
Where Aadhaar authentication is completed, the GSTIN is usually issued within about seven working days, though physical verification of the premises can extend this.
What is the composition scheme?
It lets small businesses up to Rs. 1.5 crore turnover pay GST at a low flat rate of 1% to 6% without claiming input tax credit, but they cannot make inter-state sales.
Can I register for GST voluntarily?
Yes. A business below the threshold can register voluntarily to claim input tax credit, sell across states, and improve credibility with customers and platforms.
What returns must a registered business file?
Most businesses file GSTR-1 and GSTR-3B, monthly or quarterly under QRMP, plus an annual GSTR-9. Composition taxpayers file CMP-08 and GSTR-4.
