GST checklist for new businesses in India

If you're starting a new business in India and crossing the GST registration threshold (₹40 lakh for goods, ₹20 lakh for services in most states), GST registration isn't optional — and getting it right early saves a lot of pain later.

When you must register

• Turnover above ₹40L (goods) / ₹20L (services) in most states
• Any inter-state supply, regardless of turnover
• E-commerce sellers (Amazon, Flipkart, etc.)
• Casual taxable persons and non-residents

Documents you'll need

• PAN of the business or proprietor
• Aadhaar of the proprietor / partners / directors
• Proof of business registration (incorporation certificate, partnership deed)
• Address proof for the principal place of business
• Bank account proof (cancelled cheque or statement)
• Digital signature (for companies and LLPs)

After registration: monthly rhythm

GSTR-1 by the 11th of the next month. GSTR-3B by the 20th. Reconcile against GSTR-2B every month — this is where most businesses lose input tax credit.

Common mistakes

• Missing the HSN code requirement (mandatory at 4 / 6 digits based on turnover)
• Forgetting RCM (reverse charge) on legal services, GTA, etc.
• Not invoicing within the time-of-supply rules

If you'd like a CA to set this up properly the first time, our GST team handles it end-to-end.