Any business having a turnover of Rs 20 lakh or more in FY 16-17 or having a turnover of Rs 10 lakh or more in FY 16-17 (for North Eastern states) needs to register for GST. Also, individuals with registered business under central excise, VAT or service tax (operating online or offline) are required to register under GST. Even non-resident taxable persons operating his or her business in India and vendors selling online through e-commerce platforms have to be registered. These norms apply to freelancers also. We look at the process of getting registered under GST.

* Go to the GST portal - https://www.gst.gov.in/. Under the 'Services' tab, click on 'registration'.

* In the new page, registrations can be done by putting in a few details, like state or UT, district name, legal name of the business (as mentioned in PAN), and PAN (Permanent Account Number).

* After filling email address and mobile number, where one-time password will go, you will get a Temporary Reference Number (TRN).

* After using the TRN, for the next part of registration you will need to use information contained in your documents such as PAN, Aadhaar, Proof of business registration or Incorporation certificate, Identity and Address proof of Promoters/Director with Photographs, Address proof of the place of business.

* You will also need to fill out details pertaining to bank account statement, digital signature and letter of authorisation.

* At the end of the process, you will get an Application Reference Number (ARN). This is how you can get your business GST-registered and can obtain your GSTIN.