A plain-English walk through GST registration — who has to register, which documents you need, what the LUT does for exporters, and where returns fit in after you get your GSTIN.
GST registration is one of those steps that feels heavier than it is — until you're mid-application and hit a document format the portal won't accept. This guide explains what the process actually involves, who is required to register, and what comes after the GSTIN lands, so you can go in knowing what to expect rather than reacting to it.
Who actually needs to register
Registration is driven by two things: turnover and business type. Most businesses that cross the statutory turnover threshold must register, and that threshold varies by the kind of supply you make and the state you operate in. Separately, some categories have to register regardless of turnover — most importers and exporters fall into that group, because cross-border trade needs a GSTIN to function at all. If you're unsure which side of the line you sit on, the honest answer is that it depends on your specific numbers, and it's worth confirming before you assume you're exempt.
One registration per state
GST is state-level in practice. If you have a place of business in more than one state, you generally need a separate GSTIN for each — a single national registration doesn't cover multiple states. This surprises businesses that expand into a second warehouse or branch and assume their existing number travels with them. It doesn't, and each state registration is handled individually.
The documents, and why formatting trips people up
The core set is straightforward on paper: PAN, proof of business address (a rent agreement, electricity bill, or ownership document), bank account details or a cancelled cheque, and passport-style photographs of the proprietor, partners, or directors. Where applications stall is rarely a missing document — it's a document in the wrong format, an address that doesn't match across proofs, or a photo the portal rejects. Checking all of this before submission is the difference between a clean filing and a query that adds a week. On our GST registration service we run that check first, precisely because it's the cheapest problem to fix before filing and the most annoying to fix after.
Regular scheme or composition
Most businesses register under the regular scheme, which handles input tax credit and interstate trade normally. The composition scheme is a simplified, lower-compliance alternative for smaller businesses below a turnover threshold — less paperwork, but with real restrictions, including limits on interstate supply and input credit. For a growing business, an importer, or an exporter, regular scheme is usually the right fit. Composition suits a specific profile, and choosing it should be a decision about how you actually trade, not just about which sounds simpler.
The LUT: the part exporters shouldn't skip
If you export goods or services, a Letter of Undertaking is worth understanding early. Without one, you pay IGST upfront on exports and reclaim it later through a refund cycle — which ties up cash you'd rather keep working. Filing an LUT lets you export without that upfront payment. It's an annual filing, and getting it in place at the start of the financial year saves you from the refund-heavy alternative. If you're setting up to trade internationally, it pairs naturally with an Import Export Code and your broader import/export setup — the same groundwork, done once.
What happens after the GSTIN arrives
Registration isn't the finish line; it's the start of a filing rhythm. Depending on your scheme and turnover, you'll file GSTR-1 and GSTR-3B (or the applicable return) monthly or quarterly. The portal applies late fees automatically when a deadline passes, and no one can waive those after the fact — which is why the useful protection is a filing calendar that gets returns in ahead of the date, not a plan to deal with penalties later. If a return month sneaks up on you in month two, the registration was only half the job.
Timelines and fees, honestly
GST registration itself carries no government fee — the cost of the process is the preparation, filing, and follow-up, not a statutory charge. Approval typically takes a few working days once your documents are complete, but that timeline is set by the GST portal and department, not by any service provider, and it can extend if a query is raised. Anyone promising a guaranteed approval date is describing a system they don't control. What can be controlled is the quality of the application going in, which is where most avoidable delays are actually decided.
If a notice arrives
Occasionally the department raises a clarification or a show-cause notice after filing. It's not automatically a problem — often it's a request for a detail the application didn't make clear enough. The right response is a drafted, on-time reply that addresses exactly what was asked, handled as correspondence rather than left to sit. We assist with preparing and filing the registration and with responding to these queries; we're not the authority granting the registration, and it's worth being clear about that line.
GST registration rewards getting the boring parts right — matched documents, the correct scheme, the LUT if you export, and a filing calendar you don't have to hold in your head. If you'd rather hand the preparation and filing to someone who checks it before it goes in, talk to us or look at how the service tiers cover registration through ongoing returns.
Code Craft
Compliance Desk at Code Craft — the team behind our published work and products and the 39-plugin product suite.
