Mandatory registration under the Goods and Services Tax regime for businesses whose turnover exceeds the prescribed threshold, or those engaged in inter-state supply/e-commerce.
Businesses required to legally collect and remit GST, and to issue tax invoices and claim input tax credit.
GST Council / Central Board of Indirect Taxes and Customs (CBIC), CGST Act 2017
PAN of business/applicant; Aadhaar; photograph; business address proof (electricity bill/rent agreement + NOC); bank account proof (cancelled cheque/statement); constitution proof (incorporation certificate/partnership deed).
Rs. 40 lakh for goods (Rs. 20 lakh in special category states) and Rs. 20 lakh for services (Rs. 10 lakh in special category states), subject to conditions.
Typically 3-7 working days if documents are in order and no physical verification is needed.