GST registration is one of the first compliance milestones for any business selling goods or services in India — and for foreign-owned entities, a few extra details around address proof and entity documentation often trip up an otherwise straightforward process.

When Registration Is Mandatory

You're required to register for GST once your turnover crosses ₹40 lakh for goods (₹20 lakh in special category states) or ₹20 lakh for services. Several categories — e-commerce sellers, businesses supplying across state lines, and companies using a virtual office — must register regardless of turnover.

Documents You'll Need

  • ✓PAN of the business entity
  • ✓Certificate of Incorporation
  • ✓Proof of the principal place of business
  • ✓Bank account details (cancelled cheque or statement)
  • ✓Identity & address proof of authorised signatories
  • ✓Digital Signature Certificate (DSC) for the authorised signatory

The Registration Process

Applications are filed on the GST portal, with document verification and, in most cases, a physical or virtual site verification of the registered address. Once approved, you receive a GSTIN (GST Identification Number) and can begin issuing GST-compliant invoices.

Common pitfall. Foreign-owned entities without an existing office often stumble on address proof. A virtual office address is acceptable in most states, but the supporting documentation (NOC, utility bill, rent agreement) needs to be in order before filing — incomplete address proof is the single most common reason for delayed approval.

After Registration: What's Next

Registration is just the start. Most businesses file GSTR-1 and GSTR-3B monthly, with an annual GSTR-9 return, plus Input Tax Credit reconciliation to make sure you're not overpaying. Building this into your regular bookkeeping cycle from day one avoids a scramble at filing deadlines.