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B. MALLESH & CO. Chartered Accountants
CGST Act, 2017 • Section 22 & 24 GSTIN Issued: 3 - 5 Days

New GST Registration & Amendments

Official GST Registration for Proprietorships, Partnerships, Companies, and E-Commerce sellers under CGST Act, 2017 by B. Mallesh & Co., Chartered Accountants. Complete REG-01 application, Aadhaar e-KYC authentication, GSTIN certificate (REG-06), and Core/Non-Core amendments.

₹20L / ₹40L Limits
Aadhaar E-KYC
Form REG-06 Certificate
REG-14 Amendments

1. Statutory GST Thresholds (Section 22 & 24)

Under Section 22 of the CGST Act, 2017, every supplier of goods or services is liable to be registered under GST in the State from where he makes a taxable supply if his aggregate turnover in a financial year exceeds the prescribed threshold limit:

Section 22 Turnover Limits

  • • Goods Suppliers: Aggregate turnover exceeds ₹40 Lakhs (₹20 Lakhs for Special Category States).
  • • Service Providers: Aggregate turnover exceeds ₹20 Lakhs (₹10 Lakhs for Special Category States).

Section 24 Compulsory Registration

Registration is mandatory regardless of turnover for Inter-State suppliers, E-Commerce operators/sellers, Reverse Charge (RCM) payers, and Casual Taxable Persons.

2. GST Core & Non-Core Amendments (REG-14)

Core Amendments (Officer Approval Needed)

Changes to Business Name, Principal Place of Business address, or Addition/Deletion of Partners/Directors in Form GST REG-14.

Non-Core Amendments (Auto-Approved)

Updates to mobile number, email address, authorized signatory, or adding additional bank accounts.

3. Mandatory Document Checklist

Required Uploads for GST Portal (Form REG-01)

  • PAN Card of Business / Proprietor
  • Aadhaar Card of Applicant (Mobile linked for e-KYC)
  • Proof of Business Address (Electricity bill under 2 months old)
  • Rent Agreement & Owner NOC (If rented premise)
  • Bank Cancelled Cheque / Statement
  • COI / Partnership Deed (For Companies/Firms)

4. Step-by-Step GST Registration Process

1

Step 1: TRN Generation & Form REG-01 Part B Submission

Generating Temporary Reference Number (TRN) and uploading documents in Form GST REG-01.

2

Step 2: Aadhaar Authentication & GSTIN Certificate Issuance

Completing Aadhaar e-KYC link authentication. GST Officer issues 15-digit GSTIN Certificate (Form GST REG-06).

Statutory Disclaimer: B. Mallesh & Co. provides professional CA filing services under the Central Goods and Services Tax Act, 2017. Final GSTIN assignment is executed by the jurisdictional GST Officer.
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Mancherial Office Contact

B. Mallesh & Co., Co. Laxmi Theater, Indra Nagar, Mancherial, Telangana - 504208

+91 94405 87360

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