GST Registration, GSTIN Checks and GST Return Filing

GST registration is the process of getting a 15-character GSTIN from the GST portal so that a business can collect tax on its sales and claim credit for tax paid on purchases. Once registered, the business must file periodic statements called GST returns – mainly GSTR-1 for sales and GSTR-3B for the tax summary and payment. IMAK Advisory, an ICAI-registered CA firm in Bengaluru, handles GST registration and return filing for businesses across India.

Most GST problems are small at the start and expensive later: a registration taken in the wrong category, credit claimed from a supplier who never filed, a missed return that blocks e-way bills, or invoices raised at an old rate after a change in rate of GST. This page explains who needs GST registration, how the process works, how to verify GSTIN and search a taxpayer, what each GSTR means, current due dates, the GST rates in India after GST 2.0, and where our work begins and ends.

• New GST registration for proprietors, partnerships, LLPs and companies
• Additional registrations for branches in other states
• Monthly and quarterly GSTR-1, IFF and GSTR-3B filing
• Input tax credit reconciliation with GSTR-2B and the Invoice Management System
• Annual return GSTR-9 and reconciliation statement GSTR-9C
• Amendments, cancellation, revocation and replies to GST notices

Registration depends on turnover, the kind of supply and where you sell. Aggregate turnover means the total value of all taxable, exempt and export supplies made under the same PAN across India, excluding GST itself.

When GST Registration Is Compulsory Regardless of Turnover

• Making inter-state taxable supplies of goods
• Selling goods through an e-commerce operator that collects tax at source
• Casual taxable persons and non-resident taxable persons making taxable supplies
• Persons who must pay tax under reverse charge
• Persons required to deduct TDS or collect TCS under GST
• Input service distributors
• E-commerce operators and those supplying online information services from outside India to Indian consumers

Voluntary Registration

A business below the threshold can register voluntarily. This helps when customers are registered businesses that want input tax credit, or when you plan to sell on marketplaces. The trade-off is that you must file returns every period, even with no sales.

The application form is the same for everyone, but the details, documents and follow-up work differ by type of business. Getting these right at the start avoids amendments later.

Sole Proprietors

GST registration for a proprietor is taken on the owner's personal PAN, so every business the person runs in that state shares one GSTIN unless a separate vertical registration is chosen. The trade name on the certificate should match the shop board and invoices. Home-based businesses can use the residence as the principal place of business with the owner's consent and a utility bill.

Partnerships and LLPs

A partnership firm or LLP takes GST registration on the firm's own PAN. Every partner's details are entered, and one partner or an authorised person signs. An LLP must sign the application with a digital signature, and its LLP agreement and incorporation certificate must match the names entered on the portal.

Private Limited Companies

A company's GST registration needs the certificate of incorporation, a board resolution naming the authorised signatory, director details and a DSC. Newly incorporated companies often apply soon after incorporation so that they can invoice customers who need credit from day one.

Freelancers, Consultants and Exporters of Services

Professionals who invoice clients abroad usually need GST registration once their aggregate turnover crosses ₹20 lakh, even though exports are zero-rated. After registration, they file a Letter of Undertaking each year so that exports can be made without paying IGST, and they report the exports in GSTR-1.

Businesses With Branches or Warehouses

Each state where you supply from, or store goods, needs its own GST registration. Within a state, extra shops, godowns and offices are added as additional places of business on the same GSTIN rather than as new registrations.

1. Check eligibility and the right category: regular taxpayer, composition scheme, casual taxable person or another type.
2. Fill Part A of Form GST REG-01 on gst.gov.in with PAN, mobile number and email; verify the OTPs to get a Temporary Reference Number (TRN).
3. Complete Part B with business details, promoters, principal and additional places of business, goods and services, bank account and the authorised signatory.
4. Upload documents and choose Aadhaar authentication; where the system asks, book a slot for biometric verification at a GST Suvidha Kendra.
5. Sign with DSC (companies and LLPs) or EVC, and receive the Application Reference Number (ARN).
6. Respond to any clarification notice (Form GST REG-03) within the time allowed.
7. On approval, download the registration certificate (Form GST REG-06) and display the GSTIN at your place of business.

An application is normally processed within seven working days. If Aadhaar authentication is not done, or the system flags the application, the officer may order physical verification and it can take up to 30 days.

Simplified GST Registration in Three Working Days

From 1 November 2025, applicants who are identified as low risk by the GST system, or who declare that their monthly output tax will not exceed ₹2.5 lakh, can opt for simplified registration under Rule 14A and receive approval within three working days. The option is voluntary, and you can withdraw from it later if your business grows beyond the limit.

Documents for GST Registration

• PAN of the business, and PAN and Aadhaar of proprietor, partners or directors
• Photographs of promoters and the authorised signatory
• Proof of constitution: partnership deed, LLP agreement or certificate of incorporation
• Proof of the principal place of business: electricity bill, property tax receipt, or rent agreement with the owner's consent letter
• Bank account proof: cancelled cheque, bank statement first page or passbook
• Board resolution or authorisation letter for the authorised signatory
• DSC for companies and LLPs

Every GSTIN follows the same 15-character pattern. Reading it correctly is the first step when you verify GSTIN details on an invoice.

GST State Codes From 01 to 38

The first two digits tell you the state or union territory of registration. For example, the 08 GST state code means the GSTIN belongs to Rajasthan, 29 is Karnataka and 32 is Kerala.

Code 25 was used for Daman & Diu before its merger with Dadra & Nagar Haveli, and code 28 for undivided Andhra Pradesh. An invoice from a supplier in another state should show IGST; one from the same state should show CGST and SGST.

Before you pay a new supplier or claim credit on its invoice, check that its registration is real and active. The taxpayer search GST facility on the portal is free and does not need a login.

GST Search by GST Number

1. Go to gst.gov.in and open Search Taxpayer, then Search by GSTIN/UIN.
2. Enter the GSTIN shown on the invoice and the captcha, and click Search.
3. Check the legal name, trade name, effective date of registration, constitution of business, principal place of business and whether the registration is active, suspended or cancelled.
4. Click Show Filing Table and choose the financial year to see whether GSTR-1 and GSTR-3B have been filed.

A logged-in search shows more, including the names of proprietors or directors, whether Aadhaar was authenticated, the annual turnover slab and the share of tax paid in cash.

GST Number Search by PAN

To find all registrations of a business, use Search Taxpayer, then Search by PAN. Enter the PAN and captcha; the portal lists every GSTIN linked to that PAN, with the state and status of each. This GST number search by PAN is useful when a customer has branches in several states and you need the right GSTIN for the place of supply.

What to Check Before Paying a Supplier

• The GSTIN on the invoice matches the legal or trade name on the portal
• The registration is active and was effective on the invoice date
• The state code matches the supplier's billing address
• GSTR-1 has been filed for recent periods, so your credit will appear in GSTR-2B
• The supplier is not under the composition scheme if it is charging tax on the invoice

Regular checks to verify GSTIN details protect your input tax credit. Credit from a cancelled or non-filing supplier can be reversed later, with interest.

GSTR is short for Goods and Services Tax Return. Each GSTR form has a specific purpose, and which ones you file depends on your registration type.

What Happens if You Miss a GST Return

• Late fee and interest on tax paid late
• GSTR-1 for the next period cannot be filed until the earlier one is filed
• E-way bill generation can be blocked after two missed GSTR-3B periods
• Your customers lose credit until your GSTR-1 is filed
• Long non-filing can lead to suspension and cancellation of the registration
• A return more than three years past its due date can no longer be filed at all

Several procedural changes from 2024 to 2026 affect how returns must be prepared.

• Invoice Management System (IMS): from October 2024, buyers can accept, reject or keep pending each supplier invoice before GSTR-2B is generated
• GSTR-3B hard-lock: from the July 2025 tax period, the tax liability in Table 3 that is auto-filled from GSTR-1, GSTR-1A or IFF cannot be edited in GSTR-3B; corrections go through GSTR-1A
• Three-year time bar: returns cannot be filed after three years from their due date, so very old pending returns are lost for good
• Simplified registration within three working days for eligible small applicants from 1 November 2025
• GST Appellate Tribunal: benches started functioning in 2025, giving a second level of appeal against orders of the appellate authority

The practical effect is that GSTR-1 must be right before GSTR-3B is filed. Fixing a sales figure after the summary return is filed is now harder than it used to be.

From 22 September 2025, following the 56th GST Council meeting, most goods and services moved to two main slabs, 5% and 18%, with a 40% rate for a short list of sin and luxury goods. The old 12% and 28% slabs were largely removed.

The GST rates in India are fixed by HSN code for goods and SAC code for services, not by product name. Two products that look similar can sit in different slabs. Tobacco and pan masala follow separate rules: the compensation cess on them ended from 1 February 2026, and new central levies apply. Always confirm the rate against the current rate notification for your exact code.

When the government announces a change in rate of GST, the rate that applies to a transaction depends on the timing of three events: the supply, the invoice and the payment. In simple terms, the rate that applies is usually the one in force when two of those three events happened. If you supplied and invoiced before the change but are paid after it, the old rate generally applies; if you supply and are paid after the change but invoiced before it, the new rate generally applies.

• Update rates in your billing or ERP software by HSN and SAC code on the effective date
• Review open purchase orders, contracts and advance receipts that span the change
• Issue credit or debit notes where invoices were raised at the wrong rate
• Tell customers about price changes, especially where the rate fell
• Check input tax credit on stock where your output rate fell below your input rate, which can create accumulated credit

We review transactions that fall across the date of a rate change before the next GSTR-1 is filed, because the hard-lock makes later corrections harder.

GST was introduced by the Constitution (One Hundred and First Amendment) Act, 2016. If you are looking for the main GST article in the Constitution, the key provisions are:

• Article 246A – gives Parliament and state legislatures the power to make laws on GST
• Article 269A – provides for GST on inter-state supplies (IGST) to be levied by the Centre and shared with states
• Article 279A – sets up the GST Council, which recommends rates, exemptions and procedures
• Article 366(12A) – defines "goods and services tax"

This is why GST rates change through GST Council recommendations followed by government notifications, and why every state also has its own SGST Act alongside the CGST Act.

Input tax credit (ITC) is the tax you paid on purchases that you can set off against tax on your sales. Credit is allowed only when the conditions in the law are met.

• You hold a valid tax invoice or debit note
• The supplier has reported it in GSTR-1, so it appears in your GSTR-2B
• You have received the goods or services
• The supplier has paid the tax to the government
• You have filed your own GSTR-3B
• You pay the supplier within 180 days of the invoice date, or reverse the credit until you do
• The credit is claimed by 30 November after the end of the financial year, or the date of the annual return if earlier

A monthly reconciliation of your purchase register with GSTR-2B and the IMS is the single most useful GST habit for a business.

A GSTIN is a tax registration only. Depending on your activity and state, you may also need:

• FSSAI registration or licence for food businesses
• Shop and establishment registration and a trade licence from the local body
• Professional tax registration where the state levies it
• Import Export Code for imports and exports
• Consent to establish and operate from the state pollution control board for many manufacturing units – for example, from the Kerala State Pollution Control Board for a unit in Kerala

Pollution control consents are outside our work as chartered accountants; we can tell you when your GST application or a lender asks for one, but the consent itself is handled by the board and an environmental consultant.

We do not publish fees. The total depends on the work, and our team shares the exact amount after reviewing your documents and requirements.

• Registration category and number of states or places of business
• Monthly or quarterly filing, and the number of invoices and purchase entries
• Whether you use e-invoicing and e-way bills
• Whether pending returns or reconciliations for past periods must be cleared
• Annual return and reconciliation needs
• Notices, cancellations, revocations or appeals

GST, interest and any late fee are paid by you directly to the government and are separate from our professional fees.

An Online Seller Starting on Marketplaces

A home-décor brand wanted to sell on two marketplaces across India. Because e-commerce sellers of goods must register regardless of turnover, the first step was registration in its home state, followed by a plan for additional places of business where the marketplaces would store stock. Monthly reconciliation of marketplace TCS reports with GSTR-1 was set up from the first month.

A Distributor Whose Credit Did Not Appear

A distributor found that credit on several large purchase invoices was missing from GSTR-2B. A taxpayer search showed one supplier's registration had been suspended and another had not filed GSTR-1. The work involved holding the payments, writing to the suppliers, and claiming the credit only after it appeared – instead of claiming it and reversing it later with interest.

A Manufacturer Caught by a Rate Change

A manufacturer's product moved from 12% to 5% under GST 2.0. Some orders had been invoiced before 22 September 2025 but paid after it. The work involved applying the two-out-of-three rule to each open order, issuing credit notes where the wrong rate was charged, updating the ERP rate master and reviewing accumulated credit on raw materials still taxed at 18%.

• Registering under the wrong constitution or leaving out an additional place of business
• Claiming credit that is not in GSTR-2B
• Filing GSTR-3B before checking GSTR-1, which is now locked into the summary
• Charging IGST instead of CGST and SGST, or the reverse
• Using a product description instead of the correct HSN code to decide the rate
• Ignoring reverse charge on services such as legal or goods transport services
• Not paying suppliers within 180 days and forgetting to reverse the credit
• Letting returns pile up until they become time-barred
• Not responding to a show-cause or clarification notice on time

Exporters

Exports are zero-rated. You can export without paying IGST under a Letter of Undertaking (LUT) and claim a refund of accumulated credit, or pay IGST and claim a refund of it. The LUT is filed online for each financial year.

Composition Scheme

Small businesses with turnover up to the composition limit can pay tax at a fixed low rate and file CMP-08 quarterly and GSTR-4 annually. They cannot collect tax from customers or claim input tax credit, and they cannot make inter-state sales of goods.

Businesses in Several States

Each state needs a separate GSTIN under the same PAN. Supplies between your own branches in different states are taxable, and each registration files its own returns.

Cancellation and Revocation

Registration can be cancelled on closure of business or by the officer for non-filing. A cancelled registration can be revived through revocation if you apply within the time allowed and clear pending returns.

Notices and Appeals

Notices for mismatch between GSTR-1, GSTR-3B and GSTR-2B are common. Appeals against orders go to the appellate authority and then to the GST Appellate Tribunal.

• We are not the GST department or GSTN and cannot grant, speed up or guarantee registration
• We do not issue GSTINs, e-way bills or refunds – the system and officers do
• We do not claim credit we cannot support with documents
• We do not create invoices for supplies that did not happen
• We do not handle pollution, food safety or labour licences ourselves
• We do not promise that no notice will ever be issued

If you supply only services within your state, your turnover is well below the threshold and your customers are consumers who do not need credit, you may not need GST registration at all. Voluntary GST registration only makes sense if a customer, a marketplace or your growth plan needs it. And if you are a small registered trader with a few invoices a month and simple purchases, the portal's free tools and your accounting software may be enough for routine filing; an annual review by a chartered accountant may be all you need.

1. Ask suppliers: is your GSTIN active, and do you file GSTR-1 by the due date every period?
2. Ask suppliers: which HSN or SAC code and rate are you applying, and why?
3. Ask customers: which GSTIN and place of supply should we bill for this order?
4. Ask marketplaces: where will our stock be stored, and do we need a registration there?
5. Ask your accountant or software provider: can the system handle rate changes by HSN code on a given date?

Your GST data shows your sales, customers, suppliers and margins. As chartered accountants we follow ICAI's confidentiality rules. Portal access is given through authorised user roles where possible rather than a shared password, data is shared only with the team handling your filings, and we sign an NDA if you ask.

• Sales register closed and matched with e-invoices and e-way bills
• Credit notes and debit notes recorded
• GSTR-1 or IFF filed, and GSTR-1A used for corrections before GSTR-3B
• Supplier invoices accepted, rejected or kept pending in IMS
• Purchase register matched with GSTR-2B
• Reverse charge liability worked out
• Payments to suppliers older than 180 days reviewed
• GSTR-3B filed and tax paid by the due date
• New suppliers checked with a taxpayer search

Our only office is in Whitefield, Bengaluru, where clients can meet us in person. Because GST registration and returns are handled on the national portal, we work with businesses in every state online. We do not have offices in other states; where an officer requires a visit or hearing in another state, we discuss in advance how it will be handled.

What is GSTR?

GSTR stands for Goods and Services Tax Return. GSTR-1 reports sales, GSTR-3B summarises tax and payment, and GSTR-9 is the annual return.

Who needs GST registration?

Businesses above the turnover threshold – usually ₹40 lakh for goods and ₹20 lakh for services, lower in special category states – and certain businesses regardless of turnover, such as inter-state suppliers of goods and e-commerce sellers.

How long does GST registration take?

Normally up to seven working days, or three working days under the simplified scheme for eligible applicants. It can take up to 30 days if physical verification is ordered.

How do I verify GSTIN?

On gst.gov.in, open Search Taxpayer, enter the GSTIN and captcha, and check the name, status, date of registration and return filing table.

How does GST search by GST number help a buyer?

It confirms that a supplier's registration is real and active and shows whether it files returns, which decides whether your input tax credit will appear in GSTR-2B.

How can I do a GST number search by PAN?

Use Search Taxpayer, then Search by PAN, on gst.gov.in. The portal lists every GSTIN registered under that PAN, with its state and status.

What is the 08 GST state code?

08 is the GST state code for Rajasthan. A GSTIN starting with 08 is registered in Rajasthan.

What are the current GST rates in India?

Since 22 September 2025, the main rates are 5% and 18%, with 40% for specified sin and luxury goods, nil for many essentials, and special rates for gold and diamonds.

What happens to invoices after a change in rate of GST?

The rate depends on when the supply, invoice and payment took place; generally the rate in force when two of these three events happened applies. Open orders should be reviewed on the change date.

Which GST article of the Constitution created GST?

Article 246A gives the power to make GST laws, Article 269A covers IGST on inter-state supplies, and Article 279A created the GST Council, all inserted by the 101st Amendment in 2016.

Can I edit GSTR-3B after filing GSTR-1?

The tax liability in Table 3 auto-filled from GSTR-1 is locked from July 2025. Corrections must be made through GSTR-1A before GSTR-3B is filed, or in later periods.

Can I file a GST return that is more than three years old?

No. Returns cannot be filed after three years from their due date, so pending returns should be cleared before that limit.

Does GST registration need consent from a pollution control board?

No, GST registration itself does not. Manufacturing units may separately need consent from the state board, such as the Kerala State Pollution Control Board in Kerala, but that is outside GST.

How much do your GST services cost?

We do not publish fees. The total depends on the number of registrations, invoices and pending periods, and our team shares the exact total after reviewing your documents and requirements.

Can you reply to GST notices and file appeals?

Yes. Chartered accountants can act as authorised representatives in GST proceedings; we prepare replies and appeals and attend hearings where required.

Do you handle GST for businesses outside Bengaluru?

Yes. Our only office is in Whitefield, Bengaluru, and we handle registrations and returns online for businesses in any state.

Income Tax Return · Tax Notices and Appeals · Bookkeeping and Accounting · Import Export Code · Company and LLP Registration · Startup India and MSME · TDS and TCS Compliance

Share your PAN, address proof and bank details for registration, or your sales and purchase data for returns. Our team will review them and confirm the category, the due dates and what we need from you.

Contact Details

Office Address

IMAK Advisory, ITPL Main Rd, Pattandur Agrahara, Whitefield, Bengaluru, Karnataka 560066, India

Phone

+91 79798 50684 (call or WhatsApp)

Email

imakadvisoryteam@gmail.com

Sources: GST portal and user manual for Search Taxpayer (gst.gov.in, tutorial.gst.gov.in); GSTN advisories on GSTR-3B hard-locking and the three-year time bar (June and October 2025); 56th GST Council recommendations and rate notifications effective 22 September 2025 (CBIC); simplified registration under Rule 14A from 1 November 2025; Ministry of Finance on GST Appellate Tribunal appeals (June 2026); Constitution of India, Articles 246A, 269A, 279A and 366(12A). Checked 1 November 2026.