GST registration is a process of obtaining a unique GST identification number (GSTIN) and becoming a registered taxpayer under the GST regime. GST registration enables the taxpayer to avail various benefits of the GST system, such as input tax credit, seamless flow of goods and services, and simplified compliance.

According to Section 22 of the CGST Act, 2017, every supplier of goods or services or both is required to take mandatory GST registration if his aggregate turnover in a financial year exceeds Rs. 40 lakhs for goods or Rs. 20 lakhs for services (Rs. 20 lakhs and Rs. 10 lakhs respectively for special category states). However, there are some exceptions and exemptions to this rule, which are specified in Section 23 and Section 24 of the CGST Act, 2017.

The documents required for GST registration vary depending on the type of business or constitution. However, some of the common documents are:

• PAN card of the applicant
• Aadhaar card of the applicant
• Proof of business registration or incorporation certificate
• Identity and address proof of promoters/directors/partners with photographs
• Address proof of principal place of business and additional places of business
• Bank account statement or cancelled cheque
• Digital signature certificate
• Letter of authorization or board resolution for authorized signatory

GST is a comprehensive indirect tax that is levied on the supply of goods and services in India. It has replaced various indirect taxes such as excise duty, VAT, service tax, etc. that were imposed by the central and state governments.

Any person who is engaged in supplying goods or services or both in India with an annual aggregate turnover exceeding Rs.40 lakh (Rs.20 lakh for special category states) or Rs.10 lakh (for hilly states) must register for GST. Also, certain categories of persons such as casual taxable persons, non-resident taxable persons, e-commerce operators, agents of suppliers, etc. are required to register for GST irrespective of their turnover.

There are different types of GST registration in India, depending on the nature and turnover of the business. Some of the common types are:

• Normal registration: This is the standard type of registration for most businesses that have an annual turnover above the threshold limit of Rs.40 lakh for goods or Rs.20 lakh for services (Rs.20 lakh and Rs.10 lakh respectively for special category states).
• Composition scheme registration: This is a simplified type of registration for small businesses that have an annual turnover below Rs.1.5 crore for goods or Rs.50 lakh for services (Rs.75 lakh and Rs.50 lakh respectively for special category states). Under this scheme, the businesses pay GST at a fixed rate on their turnover and have lesser compliance requirements.
• Casual taxable person registration: This is a temporary type of registration for businesses that occasionally undertake taxable activities in a state or union territory where they do not have a fixed place of business. This registration is valid for a period of 90 days or the duration of the activity, whichever is earlier.
• Non-resident taxable person registration: This is a similar type of registration as the casual taxable person, but for businesses that are based outside India and occasionally undertake taxable activities in India.
• Input service distributor registration: This is a special type of registration for businesses that have a head office or a branch office in different states and want to distribute the input tax credit of the services received at the head office to the branch offices.
• Other types of registration: There are some other types of registration for specific categories of taxpayers, such as non-resident online service distributors, embassy/UN body/other notified persons, special economic zone developers/units, tax deductors at source/tax collectors at source, etc.

The GST registration limit is the minimum annual turnover that a business must have to register for GST. The current GST registration limit for normal category states is Rs. 40 lakhs for goods and Rs. 20 lakhs for services. For special category states, the limit is Rs. 20 lakhs for goods and Rs. 10 lakhs for services, except for Manipur, Mizoram, Nagaland and Tripura, where the limit is Rs. 10 lakhs for both goods and services. These limits are applicable from 1st April 2019 onwards.

Yes, you can have two GST numbers under the same PAN card, if you meet the following conditions:

• You have multiple business verticals in the same state or union territory, and you want to register them separately for GST.
• You have business operations in different states or union territories, and you need to register for GST in each of them.

However, having two GST numbers also means that you have to comply with the GST rules and regulations for each of them, such as filing returns, issuing invoices, paying taxes, etc. Therefore, you should carefully consider the pros and cons of having two GST numbers before applying for them.

Yes, you can register multiple GST on the same address, if you meet the following conditions:

• You have more than one business vertical as defined in the GST Act.
• You pay tax under the same scheme for all your business verticals.
• You issue tax invoices for supplies made to other registered business verticals of yours.

You can also register multiple GST on the same address if you are using a shared office space, as long as the property owner allows it.