GST registration is one of the minimum requirements of any business whose income exceeds over Rs. 40 Lakh per annum. GST registration is the only key of identification or certification for proprietorship firms as there is no provision of registration of proprietorship firms apart from registration under shops and establishment act. The proprietorship firms mostly require GST registration for opening current account in the bank in the name of their trade or to start their business on e-commerce portals. GST registration now a days has been stricter and more difficult where the GST registration certificate is issued after a strict scrutiny by the GST department.