Table of Contents
Introduction
Goods and Services Tax (GST) registration is a mandatory requirement for businesses that meet specific turnover limits or engage in interstate trade. For 2025, the registration process has become more secure with the introduction of Biometric-based Aadhaar Authentication to prevent identity theft and fraudulent registrations. A registered business receives a 15-digit GSTIN, which acts as its unique tax identity for collecting tax and claiming Input Tax Credit (ITC).
Who Needs GST Registration?
The threshold for mandatory GST registration varies based on whether you are supplying goods or services and the state in which you operate.
- For businesses supplying goods only, the registration threshold is ₹40 lakh in normal states and ₹20 lakh in special category states.
- For businesses supplying services only, the threshold is ₹20 lakh in normal states and ₹10 lakh in special category states.
*Special category states include Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, and Uttarakhand.
Irrespective of turnover, GST registration is compulsory for certain categories of businesses. These include inter-state suppliers of goods, e-commerce sellers operating through platforms such as Amazon or Flipkart, casual taxable persons who conduct temporary business activities at exhibitions or fairs, non-resident taxable persons who are foreign entities doing business in India, and businesses liable to pay tax under the Reverse Charge Mechanism (RCM).
The New Biometric Registration Process
As of February 2025, high-risk applicants are now flagged for mandatory Biometric Authentication.
TRN Generation: Visit www.gst.gov.in and complete Part A with your PAN, email, and mobile to get a Temporary Reference Number (TRN).
Part B Submission: Log in with your TRN and fill in business details, upload documents, and select “Aadhaar Authentication.”
Biometric Appointment: If flagged by the system, you will receive an email to book an appointment at a GST Suvidha Kendra (GSK).
In-person Visit: You must visit the GSK within 15 days of submitting Part B.
Authentication: Your live photo and fingerprints/iris scan will be captured.
Home-State Facility: You can now complete this biometric step in your home state, even if you are registering a business in a different state.
ARN Generation: The Application Reference Number (ARN) is only generated after successful biometric/Aadhaar verification.
Documents Required for GST Registration
PAN Card: Mandatory for the business and all promoters.
Aadhaar Card: Mandatory for the Primary Authorized Signatory.
Business Proof: Certificate of Incorporation (Companies) or Partnership Deed.
Address Proof of Business: Latest electricity bill, municipal khata, or property tax receipt.
If Rented: Rent agreement AND an NOC (No Objection Certificate) from the owner.
Bank Account Details: You now have 30 days after registration (or before filing your first GSTR-1) to add your bank account details on the portal.
Photographs: Digital photos of all promoters/partners.
GST Compliance After Registration
Once registered, businesses must comply with GST regulations, including:
MFA Login: Starting in 2025, you must use Multi-Factor Authentication (OTP) to log into the GST portal.
E-Invoicing: Mandatory for businesses with a turnover exceeding ₹5 Crore.
Timely Filing: GSTR-1 (Sales) and GSTR-3B (Summary) must be filed monthly/quarterly to avoid hefty late fees.
Benefits of GST Registration
Input Tax Credit (ITC): You can offset the tax you paid on purchases against the tax you collect on sales.
Business Credibility: Many corporate clients and large e-commerce platforms will only work with GST-registered vendors.
Zero-Rated Exports: Exporters can claim a full refund of GST paid on inputs, making Indian goods competitive globally.
Conclusion
GST registration in 2025 is no longer just about filling a form; it is a verification-heavy process designed to build a “Clean Tax” ecosystem. While the biometric requirements add a step, they protect genuine business owners from tax fraud. Ensuring your documentation is perfect before starting the process will help you get your GSTIN within 3 to 7 working days.
Disclaimer: The views expressed here are of the author and do not reflect those of Dhanvantree. Mutual funds are subject to market risks, please read the scheme documents carefully before investing.