GST Registration

Who must register for GST?

GST registration is mandatory once your aggregate turnover crosses the prescribed threshold, but several businesses must register regardless of turnover. Registration gives you a 15-digit GSTIN and the legal right to collect GST and claim input tax credit.

Turnover thresholds

For suppliers of goods, the threshold is generally ₹40 lakh (₹20 lakh for special-category states). For service providers, the threshold is ₹20 lakh (₹10 lakh for special-category states). 'Aggregate turnover' is computed PAN-wide across India, including exempt supplies and exports.

Compulsory registration regardless of turnover

Certain persons must register even below the threshold: those making inter-state taxable supplies, e-commerce operators and sellers on them, casual taxable persons, non-resident taxable persons, persons liable under reverse charge, and input service distributors.

The registration process

Registration is fully online on the GST portal (gst.gov.in). You file Part A of Form GST REG-01 with PAN, mobile and email (verified by OTP), receive a Temporary Reference Number, then submit Part B with business details and documents — PAN, proof of business address, bank details and authorised-signatory details. After verification, the GSTIN and registration certificate (REG-06) are issued, usually within a few working days.