Goods and Services Tax (GST) registration is a crucial step for businesses operating in countries where GST is applicable, like India, Canada, Australia, and others. GST is a value-added tax levied on most goods and services sold for domestic consumption. Here's a detailed guide on GST registration, focusing on India as an example:

Who Needs to Register for GST?

1. Threshold Limit:
   • For Goods: Businesses with an annual turnover exceeding ₹40 lakhs (₹20 lakhs in some special category states) are required to register for GST.
   • For Services: Service providers with an annual turnover exceeding ₹20 lakhs (₹10 lakhs in some special category states) must register.
2. Mandatory Registration:
   • Inter-State Supply: Businesses engaged in inter-state supply of goods or services must register, regardless of turnover.
   • E-Commerce Operators: Platforms that facilitate online sales must register.
   • Casual Taxable Person: A person who occasionally supplies goods or services in a taxable territory where GST is applicable, but where they do not have a fixed place of business, must register.
   • Non-Resident Taxable Person: Foreign businesses supplying goods or services in India must register for GST.
   • Agents: Agents supplying goods on behalf of another taxable person are required to register.
   • Input Service Distributor (ISD): Businesses that distribute credit for services received among branches must register.
   • Reverse Charge Mechanism (RCM): Businesses required to pay tax under the reverse charge mechanism must register.

Documents Required for GST Registration

1. Personal Details:

   • PAN Card: Permanent Account Number of the business or proprietor.
   • Aadhaar Card: Identity proof for the individual or business owner.
   • Passport-sized Photograph: Required for individuals, partners, and authorized signatories.

2. Business Details:

   • Business Registration Certificate: Proof of business registration (e.g., partnership deed, incorporation certificate).
   • Proof of Place of Business: Lease agreement, property tax receipt, electricity bill, or NOC from the property owner.
   • Bank Account Details: Bank statement or a cancelled cheque of the business entity.

3. Authorization:

   • Letter of Authorization: In case of companies and LLPs, a letter of authorization or board resolution for the authorized signatory.