GST Registration for Sole Proprietorship in India: A Step-by-Step Guide

If you are a sole proprietorship operating in India, you are required to register for Goods and Services Tax (GST) if your annual turnover exceeds Rs. 20 lakhs. Goods and Services Tax (GST) is an indirect tax levied on the supply of goods and services in India.

March 15, 2023

GST is governed by the GST Council, which is chaired by the Union Finance Minister and comprises the Finance Ministers of all the states and Union Territories in India. The GST regime was implemented in India on July 1, 2017, replacing all the previous indirect taxes such as VAT, Service Tax, and Excise Duty.

Under GST, if you are a sole proprietorship operating in India, you are required to register for GST if your annual turnover exceeds Rs. 20 lakhs. However, if your turnover is below Rs. 20 lakhs, you may still register voluntarily. Additionally, if you operate in certain industries such as e-commerce or supply goods to other states, you may be required to register for GST irrespective of your turnover.

So, how do you register? To register for GST as a sole proprietor you need to follow these steps:

Step 1: Gather the documents you’ll need

Before you start the registration process, you will need to gather the following documents:

  • PAN card of the proprietor
  • Aadhaar card of the proprietor
  • Bank account details
  • Address proof of the business
  • Proof of business registration, such as a trade licence or certificate of incorporation (if applicable)

Step 2: Obtain your GST Identification Number (GSTIN)

To obtain your GSTIN, you need to follow the below steps:

  1. Visit the GST portal (
  2. Click on "Services" and then "Registration."
  3. Select "New Registration."
  4. Fill in the required details, such as your PAN and mobile number.
  5. Enter the OTP sent to your mobile number.
  6. Fill in the application form and upload the required documents.
  7. Submit the application form.
  8. You will receive an Application Reference Number (ARN) on your registered email and mobile number.
  9. Once your application is approved, you will receive your GSTIN and a registration certificate.

Step 3: File Your GST Returns

Once you have obtained your GSTIN by completing the GST registration process, you are required to file your GST returns regularly. As a sole proprietorship, you need to file a monthly return called GSTR-3B, which summarizes your monthly sales and purchases. The due date for filing GSTR-3B is the 20th of the following month. For example, the GSTR-3B for the month of January is due on February 20th.

In addition to the GSTR-3B, you also need to file an annual return called GSTR-9. The GSTR-9 summarizes your annual sales and purchases and is due on or before December 31st of the following financial year. For example, the GSTR-9 for the financial year 2021-22 is due on or before December 31st, 2022.

It is important to note that in addition to the GSTR-3B and GSTR-9, there are other types of GST returns that you may be required to file depending on your business activities. For example, if you are an e-commerce operator, you need to file a monthly return called GSTR-8, which summarizes the details of supplies made through your platform.

To file your GST returns, you can log in to the GST portal using your GSTIN and password. Once you have logged in, you can select the relevant return and fill in the required details. It is important to ensure that all the details are accurate and complete before submitting the return as any errors or omissions can lead to penalties.

Furthermore, it is important to maintain proper records of all your transactions, including invoices, bills of supply, and receipts, as these documents will be required for filing your GST returns. Failure to file your GST returns or maintain proper records can result in penalties and legal consequences.

The bottom line? GST registration is mandatory for sole proprietorships in India with an annual turnover exceeding Rs. 20 lakhs. By following the above steps, you can obtain your GSTIN and start complying with GST regulations. Make sure to file your GST returns regularly to avoid penalties and maintain compliance with the law. If you need help with the registration process or with filing your GST returns, consider consulting with a GST professional or accountant.

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