GST Registration in Kerala — Who Needs It and How to Apply 2025

GST (Goods and Services Tax) registration is mandatory for most businesses in India that cross the prescribed turnover threshold. If you are running a business in Kerala — whether as a manufacturer, trader, service provider or e-commerce seller — understanding when and how to register for GST is critical. This guide covers everything you need to know about GST registration in Kerala for 2025.

Who Needs to Register for GST?

GST registration is mandatory in the following situations:

• Aggregate turnover exceeds ₹40 lakh per year for suppliers of goods (₹20 lakh for special category states — but Kerala is not in the special category list for this threshold)
• Aggregate turnover exceeds ₹20 lakh per year for service providers
• Inter-state suppliers of goods or services (regardless of turnover)
• E-commerce operators and sellers on e-commerce platforms (regardless of turnover)
• Casual taxable persons (who supply in a state where they are not normally resident)
• Non-resident taxable persons
• Persons required to pay tax under Reverse Charge Mechanism (RCM)
• Input Service Distributors (ISDs)
• TDS/TCS deductors under GST

Voluntary GST Registration

Even if your turnover is below the threshold, you can voluntarily register for GST. This is advisable if you supply to GST-registered businesses (they prefer vendors with GST), want to claim Input Tax Credit on your business purchases, or plan to grow your turnover beyond the threshold soon.

Documents Required for GST Registration

• PAN of the business or individual
• Aadhaar of the authorised signatory
• Proof of business registration (Certificate of Incorporation, Partnership Deed, etc.)
• Identity and address proof of promoters/directors
• Proof of principal place of business (electricity bill or rent agreement)
• Bank account details (cancelled cheque or bank statement)
• Digital Signature Certificate (for companies and LLPs)
• Authorisation letter or Board Resolution for the authorised signatory

Step-by-Step GST Registration Process

Step 1 — Generate TRN: Visit the GST portal (gst.gov.in) and click "New Registration." Enter PAN, mobile number and email. An OTP-verified Temporary Reference Number (TRN) is generated.

Step 2 — Complete Application: Log in with the TRN and complete the registration application (Form GST REG-01) in all 10 parts — business details, promoter details, authorised signatory, principal place of business, additional places of business, goods/services (HSN/SAC codes) and bank account details.

Step 3 — Upload Documents: Attach all required documents in PDF/JPEG format within the specified size limits.

Step 4 — Submit with DSC or EVC: Companies and LLPs must submit using DSC. Individuals and proprietorships can use EVC (Electronic Verification Code via Aadhaar OTP).

Step 5 — ARN Generation: On submission, an Application Reference Number (ARN) is generated. The GST officer processes the application within 7 working days. If additional documents are required, a notice is issued in Form GST REG-03.

Step 6 — GSTIN Allotment: On approval, a GSTIN (15-digit GST Identification Number) is allotted and the GST Registration Certificate in Form GST REG-06 is issued.

GST Registration for Multiple States

If you have a business presence (fixed establishment) in multiple states, you need a separate GSTIN for each state. The registration process is the same for each state but must be done independently on the GST portal.

Conclusion

GST registration is a straightforward process when you have the right documentation. SPOTON's GST team handles registrations across all business types in Kerala — from sole proprietors to large companies. We ensure the application is done correctly the first time. Contact us today.