Apply for GST Registration

Goods and Services Tax (GST) is a comprehensive, multi-stage, destination-based tax that is levied on every value addition in India. The introduction of GST aimed at simplifying the indirect taxation system by replacing all other indirect taxes like VAT, service tax, and excise duty.

Registering under GST is crucial for any business looking to start or expand in the Indian market. Having a GST Registration is not just compliance but a necessity for conducting business.

Key Benefits of GST Registration

1. Legal Compliance: Registering for GST ensures that your business is compliant with the legal tax framework, avoiding penalties and fines.
2. Input Tax Credit: Registered businesses can avail input credit on their purchases, which can be adjusted against the tax liability.
3. Increased Business Credibility: Having a GST registration enhances credibility among customers and partners.
4. Seamless Business Operations: GST registration facilitates ease in the supply of goods and services across states.

Process of GST Registration

1. Determination of Eligibility: Understand if your business turnover meets the required threshold for GST registration.
2. Collection of Necessary Documents: Gather all mandatory documents required for registration.
3. Filing the Application: Complete the GST application online with all necessary details.
4. Verification and Approval: The application is verified by the authorities, and if everything is in place, the GST Identification Number (GSTIN) is issued.

Renewing or Updating GST Registration

Changes in business details like address or ownership must be reflected in GST records. Thus, timely renewals and updates ensure continued compliance.

1. Access GST Portal: Updates can be made easily through the GST portal.
2. Make Necessary Changes: Whether it's an address change, business addition, or ownership update, ensure changes are made accurately.
3. Submit Request: Submit changes for approval. This may involve furnishing new documents if required.

GST Update — Effective 22 September 2025

The GST Council, in its September 2025 meeting, unveiled a major reform of India’s indirect tax system by introducing a simplified three-tier GST structure. The reform aims to ease compliance, reduce costs on essential goods, and create a more efficient tax environment.

1. Simplified Tax Slabs

The earlier multi-rate GST system has been replaced with three uniform slabs:

• 5% — Essentials
• 18% — Standard rate
• 40% — Sin and luxury goods

2. Lower GST on Essential Goods

A significant number of items now fall under the 5% bracket, including:

• Food products
• Medicines
• Soaps and hygiene products
• Agricultural equipment

This is expected to lower household expenditure and support priority sectors.

3. Reduced GST on Consumer Durables & Vehicles

Products earlier taxed at 28% have been shifted to the 18% standard rate, such as:

• Televisions
• Air conditioners
• Refrigerators
• Small and mid-segment cars

This move is expected to boost consumption and revive manufacturing demand.

4. Higher GST on Luxury & Sin Goods

To discourage consumption and increase revenue, the following attract 40% GST:

• Tobacco products
• Aerated and sugary drinks
• High-end cars and luxury items

5. GST Exemption for Insurance

Premiums for health and life insurance are now fully exempt from GST, making insurance more affordable and improving financial protection for citizens.

6. Simplified Compliance Framework

The new structure introduces:

• Easier invoicing
• Reduced classification disputes
• Simplified return filing

These changes aim to reduce compliance burdens for businesses and improve administrative efficiency.

7. Administrative Reforms

Two important initiatives accompany GST 2.0:

• E-Way Bill 2.0 Portal — Enhanced tracking, real-time validation, and faster movement of goods.
• GST Appellate Tribunal (GSTAT) — Operationalised to ensure quicker and more consistent dispute resolution.