The below mention person/entities are required to get registered under GST –

• Any business entity whose aggregate turnover in a financial year exceeds Rs 40 lakhs (Rs 20 lakhs for special category states in GST).
• Note-This clause does not apply if the entity is only dealing in supply of goods/services which are exempt under GST,
• Every entity who is registered under an earlier law of taxation (i.e., Excise, VAT, Service Tax, etc.) needs to get register under Goods and Service Tax.
• Any entity or supplier dealing in inter-state supply of goods.
• Casual taxable person
• A tax-payer under the reverse charge mechanism
• Input service distributor and its agent
• E-Commerce operator or aggregator*
• Non-Resident taxable person
• Agents of a supplier
• A Person who supplies through E-commerce aggregator.
• Entities who are providing online information, acquiring database, or retrieval services from a place located outside India to a person in India, other than a registered taxable person.

The lists of documents required for GST Registration (based on the type of business) are listed below:-

For a Sole Proprietorship Business

• PAN card of the owner
• Aadhar card of the owner
• Photograph of the owner (in JPEG format, maximum size – 100 KB)
• Bank account details*
• Address proof**

For a Partnership Firm

• PAN card of all partners (including managing partner and authorized signatory)
• Copy of partnership deed
• Photograph of all partners and authorised signatories (in JPEG format, maximum size – 100 KB)
• Address proof of partners (Passport, driving license, Voters identity card, Aadhar card etc.)
• Aadhar card of authorised signatory
• Proof of appointment of authorized signatory
• In the case of LLP, registration certificate / Board resolution of LLP
• Bank account details*
• Address proof of principal place of business**

For a HUF

• PAN Card of HUF and the Passport size Photograph of the Karta. 
• Id and Address Proof of Karta and Address proof of the place of business.
• Bank Account Details

For a Public or Private Limited Company

• Pan card of the Company
• Certificate of incorporation of Company
• MOA and AOA of the company.
• Identity Proof and address proof of all directors and Authorised signatory of the Company.
• Passport size photograph of the directors and authorized signatory.
• Copy of Board resolution passed for appointing authorized signatory.
• Details of Bank account opening.
• Address proof of the place of business.

In case of Delay in Filing GSTR

• Late fee is Rs. 100 per day per Act. i.e., 100 under CGST & 100 under SGST.
• Maximum of Rs. 5,000.
• No late fee on IGST.

For not Filing GSTR

• Penalty 10% of tax due or
• 10,000 whichever is higher.

For Committing a Fraud

• 100% of tax due or
• 10,000 whichever is higher.
• Additionally, in case of high value fraud cases also have jail term.

For helping a Person to Commit Fraud

Penalty extending up to Rs. 25,000.

For Charging GST Rate Wrongfully

In case of charging higher rate-

• Penalty 100% of tax due or
• 10,000, whichever is higher (if the additional GST collected is not submitted with the govt).

For Not Issuing Invoice

• 100% of tax due or
• 10,000, whichever is higher.

Non-registration under GST-

• 100% of tax due or
• 10,000 whichever is higher.

In case of issuing Incorrect Invoice

• Penalty of Rs. 25,000

The validity of any GST registration certificate depends on and conditional to the type of taxpayer who is receiving the certification. It is valid throughout when the certificate is issued to a regular taxpayer. In such cases, it only invalidates if it is canceled by the GST authority or surrendered by the taxpayer himself.

Though, the validity is restricted to a period of 90 days from the date of registration or for the period specified in the registration application, whichever is earlier in cases certificates issued for the casual taxpayer or Non-Resident Indian (NRI) taxpayer. Moreover, the validity period can also be extended under the provisions of Section 27(1) of the GST Act by the appropriate authorities.