Everything you need to know about GST registration in India — thresholds, who must register, composition scheme, biometric rules, step-by-step process, and expert CA assistance for your GSTIN.
GST registration is the process by which a business or individual supplying taxable goods or services obtains enrollment under India's Goods and Services Tax system and receives a unique GSTIN (GST Identification Number) — a 15-digit alphanumeric code that legally identifies you as a GST taxpayer.
GST, implemented in India on 1 July 2017, replaced multiple indirect taxes including VAT, Service Tax, Excise Duty, CST, Octroi, and others — creating a unified, destination-based tax on the supply of goods and services. Once registered, you are legally authorised to collect GST from customers, claim Input Tax Credit (ITC) on your purchases, and file periodic GST returns.
"Aggregate turnover" for GST registration purposes includes ALL supplies made by a person under the same PAN across all states — taxable supplies + exempt supplies + exports + inter-state supplies. GST taxes, inward supplies under Reverse Charge, and non-GST supplies are excluded. You cannot split your turnover across states to avoid registration — it is totalled at the PAN level. If your combined Pan-India turnover crosses the threshold, registration is mandatory in each state where you have business presence.
The GST Council confirmed no change to registration thresholds as of September 2025. The limits below remain in effect for FY 2025–26. The threshold applicable depends on: (1) whether you supply goods, services, or both, and (2) whether your state is a normal or special category state.
Businesses dealing exclusively in goods in most Indian states must register once annual turnover exceeds ₹40 lakh. Applicable to: Maharashtra, Karnataka, Gujarat, Tamil Nadu, Delhi, UP, Rajasthan, MP, and most other states.
Service providers — consultants, freelancers, IT professionals, restaurants, CA/CS firms, etc. — must register when turnover exceeds ₹20 lakh in normal category states. Note: ₹40L threshold for goods does NOT apply to service providers.
Special category states: Manipur, Sikkim, Nagaland, Arunachal Pradesh, Uttarakhand, Mizoram, Meghalaya, Tripura. These states have opted for the ₹20L limit for goods. (J&K and Assam opted for ₹40L like normal states.)
Service providers in special category states have the lowest threshold. The same states as above apply. If you run a service business in Sikkim, Manipur, Uttarakhand, etc. — registration is mandatory beyond ₹10 lakh annual turnover.
Even if your turnover is below the thresholds above, you MUST register under GST if you fall in any of these categories under Section 24 of the CGST Act. There is no exemption based on turnover for these categories.
| Category | Why Mandatory? | Register Even if Turnover Below? |
|---|---|---|
| Inter-State Suppliers of Goods | Any seller supplying goods from one state to another (e.g., Gujarat to Maharashtra) must register — no turnover exemption for goods. | ✗ Yes — Mandatory |
| Inter-State Service Providers | Small service providers (below ₹20L) making inter-state supplies are generally exempt if below threshold — however, certain notified service categories must register regardless. | ✗ Check applicable category |
| E-Commerce Operators | Amazon, Flipkart, Meesho, Zomato, Swiggy etc. — any platform that facilitates supply of goods/services must register. No turnover exemption. | ✗ Yes — Mandatory |
| Sellers on E-Commerce Platforms | Anyone supplying goods through e-commerce operators (Amazon, Flipkart sellers) must register — regardless of turnover. Intra-state goods sellers on e-commerce platforms now have limited exemption in some cases. | ✗ Generally Mandatory |
| Casual Taxable Persons | Persons supplying goods/services in a state where they have no fixed place of business (exhibition stall, seasonal supply etc.) must register before commencing supply. | ✗ Yes — Before Starting |
| Non-Resident Taxable Persons | Foreign persons/entities supplying taxable goods or services in India without a fixed business location must register at least 5 days before commencing supply. | ✗ Yes — Mandatory |
| Reverse Charge Mechanism (RCM) | Persons required to pay GST under RCM on inward supplies (e.g., purchases from unregistered dealers, certain professional services) must register. | ✗ Yes — Mandatory |
| Input Service Distributor (ISD)NEW APR 2025 | Businesses with multiple GSTINs under the same PAN, distributing ITC on common input services to branches, must mandatorily register as ISD from 1 April 2025. | ✗ Mandatory from Apr 2025 |
| TDS Deductors under GST (Section 51) | Government entities, local bodies, and specified agencies required to deduct TDS from payments to vendors must register as TDS deductors. | ✗ Yes — Mandatory |
| TCS Collectors (E-Commerce) | E-commerce operators required to collect Tax Collected at Source (TCS) on payments to their sellers must separately register for TCS collection. | ✗ Yes — Mandatory |
| Online Money Gaming (OI) | Any person supplying online money gaming from outside India to a person in India must register regardless of turnover. | ✗ Yes — Mandatory |
| Online Service Providers (OIDAR) | Foreign entities providing online information & database access services to unregistered persons in India must register. | ✗ Yes — Mandatory |
Once your aggregate turnover crosses the threshold in any financial year, you must apply for GST registration within 30 days. Failure to register on time attracts penalties even if you register later. For casual taxable persons and non-resident taxable persons, registration must be done before commencing supply — not 30 days after. If you suspect your turnover will cross the threshold, start the registration process proactively.
Selecting the correct type of GST registration is critical. The wrong registration type can result in incorrect tax payment, loss of ITC benefits, or compliance issues. Here are all registration types available under GST:
For businesses above the threshold or mandatorily covered under Section 24. File GSTR-1 and GSTR-3B monthly (or GSTR-1 quarterly under QRMP). Full Input Tax Credit available. No turnover cap. Most common registration type.
Optional scheme for businesses up to ₹1.5 crore (goods) or ₹50 lakh (services). Pay fixed tax rates. File quarterly returns. Simple compliance — but NO ITC, cannot collect GST on invoices, cannot supply inter-state. See full details below.
For persons supplying in a state where they have no fixed business premises (trade fairs, exhibitions, seasonal supply). Valid for 90 days (extendable). Must pay estimated tax in advance at time of registration. No ITC carry-forward.
For foreign persons/businesses supplying taxable goods/services in India without a fixed establishment here. Must register at least 5 days before first supply. Valid for 90 days. Must appoint an authorised signatory in India. Advance tax deposit required.
For a head office that receives input service invoices and distributes the ITC to its branches (which have separate GSTINs). Mandatory from 1 April 2025 for eligible businesses. Distributes ITC via Form GSTR-6. Cannot be combined with regular registration.
For government departments, local authorities, and notified entities required to deduct TDS at 1% on payments above ₹2.5 lakh to GST-registered vendors. File GSTR-7 monthly. Separate registration distinct from any other GST registration.
For e-commerce platforms (Amazon, Flipkart, Swiggy) required to collect TCS at 1% on net taxable value of sales made through their platform. File GSTR-8 monthly. Mandatory regardless of operator's own turnover.
Any business below the mandatory threshold can voluntarily register to claim ITC on purchases, supply inter-state goods, improve B2B credibility, access bank loans more easily, and participate in government tenders. Once registered, all GST compliance obligations apply.
The Composition Scheme is a simplified GST option for small businesses — allowing them to pay tax at a fixed flat rate on turnover instead of the standard GST mechanism. Lower tax rate + simpler quarterly filings make it attractive for eligible small businesses. But it comes with important restrictions.
| Taxpayer Category | Turnover Limit | Tax Rate | Return Frequency |
|---|---|---|---|
| Manufacturers of Goods (except ice cream, pan masala, tobacco) | Up to ₹1.5 Crore | 1% (0.5% CGST + 0.5% SGST) | CMP-08 quarterly; GSTR-4 annually |
| Traders / Dealers in Goods | Up to ₹1.5 Crore | 1% (0.5% CGST + 0.5% SGST) | CMP-08 quarterly; GSTR-4 annually |
| Restaurants (not serving alcohol) | Up to ₹1.5 Crore | 5% (2.5% CGST + 2.5% SGST) | CMP-08 quarterly; GSTR-4 annually |
| Service Providers (Section 10(2A) — new composition) | Up to ₹50 Lakh | 6% (3% CGST + 3% SGST) | CMP-08 quarterly; GSTR-4 annually |
| Mixed Supply (Goods + Services) | Up to ₹1.5 Crore (goods portion dominates) | 1% on goods + 6% on services | CMP-08 quarterly; GSTR-4 annually |
Supply goods and services intra-state
Pay tax at flat rate on total turnover
File simple quarterly returns (CMP-08)
File one annual return (GSTR-4)
Get composition registration online
Switch to regular scheme if needed
Supply goods/services inter-state
Collect GST from your customers on invoices
Claim Input Tax Credit (ITC) on purchases
Supply through e-commerce operators
Supply non-taxable goods or alcohol for human consumption
Issue a tax invoice (only bill of supply)
Composition is best for you if: (1) Your turnover is below ₹1.5Cr (goods) or ₹50L (services). (2) Most of your customers are end-consumers (B2C) who don't need a tax invoice for ITC. (3) You make only intra-state supplies. (4) You want minimum compliance burden. It is NOT suitable if: you sell to B2B clients who need ITC (they'll prefer registered regular suppliers), you sell inter-state, or your business has high purchase-side taxes where ITC would save you money.
A GSTIN gives your business official legal recognition as a supplier. Essential for invoicing, contracts, and dealing with government and large corporate buyers.
Claim back GST paid on all business purchases — rent, raw materials, services, software. Directly reduces your overall tax burden and cost of goods/services.
Sell goods across state lines legally. Without GST registration, interstate sales are not permissible for goods. Opens your market to all of India.
Banks and NBFCs use GST returns as proof of business turnover and financial health. A GSTIN and clean GST filing history strengthens loan applications significantly.
Corporate and government buyers prefer GST-registered vendors — they can claim ITC on your invoices. Non-registered suppliers are often disqualified from tenders.
Sell on Amazon, Flipkart, Meesho, and other platforms. Most e-commerce aggregators require GSTIN before you can list products. Mandatory for inter-state e-commerce sellers.
Exports are zero-rated under GST. Registered exporters can claim refunds of GST paid on inputs used in exported goods/services — improving export competitiveness.
Operating without registration (when mandatory) attracts heavy penalties. Being registered protects you legally and ensures smooth business operations without compliance risk.
Document requirements vary by business type. Per CBIC Instruction No. 03/2025-GST (April 2025), requirements have been simplified — landlord's PAN/Aadhaar is no longer needed for rented premises, and unnecessary queries are now restricted. All documents must be in correct format — clear, legible, and not older than 2 months for utility bills.
PAN + Aadhaar of proprietor (both serve as personal & business ID). Address proof of business premises. Bank account in business/proprietor's name. No additional entity documents needed.
Partnership Deed (registered or unregistered). PAN + Aadhaar of all partners. Photographs of all partners. Authorisation letter naming the authorised signatory.
Certificate of Incorporation (COI from MCA). Memorandum & Articles of Association. PAN + Aadhaar of all directors. Board Resolution authorising signatory. Digital Signature Certificate (DSC) of authorised signatory.
LLP Agreement. Certificate of Incorporation (from MCA). PAN + Aadhaar of all designated partners. Authorisation from all partners for authorised signatory. DSC of designated partner.
PAN of HUF. Aadhaar of Karta. Photograph of Karta. No separate deed required — the HUF itself is the entity.
Trust Deed / Society Registration Certificate. PAN of Trust/Society. Aadhaar + photos of trustees/board members. Resolution authorising the signatory for GST purposes.
Per the GSTN advisory dated 20 November 2025, valid bank account details must be furnished within 30 days of GST registration OR before filing GSTR-1/IFF (whichever is earlier) to avoid suspension of the GSTIN. If bank details are not updated in time, the system may auto-suspend your registration. We assist all clients in updating bank details immediately after GSTIN issuance.
The GST registration process has been significantly updated in 2025 with mandatory biometric Aadhaar authentication and stricter address verification. Here is the complete, current process — accurate as of May 2026.
Visit the GST portal (gst.gov.in) → Services → Registration → New Registration. Enter: Taxpayer type, State, District, business name, PAN, email ID, and mobile number. OTP verification is done on both the email and mobile. Upon successful verification, a Temporary Reference Number (TRN) is generated and sent to your email/mobile. TRN is valid for 15 days.
Using your TRN, complete Part B of Form REG-01 with: Business details (trade name, constitution, commencement date, business activity, HSN/SAC codes), Place of business details (principal + additional), Details of all partners/directors with PAN and Aadhaar, Authorised signatory information. Upload all required documents (photos JPEG, address proof PDF). Select your Aadhaar authentication preference.
After submitting Part B, the system categorises applicants into two paths: Path 1 (Aadhaar OTP — Faster): If your Aadhaar is linked to mobile and authentication is successful, ARN is generated within 3 working days. Path 2 (Biometric at GSK): If identified for biometric verification, the promoter/partner AND authorised signatory must visit a GST Suvidha Kendra (GSK) in their home state within 15 days. This involves fingerprint scanning, iris recognition, and photo capture. If biometric visit is not completed within 15 days, ARN is NOT generated. Address verification (documents) is also done at GSK.
Once authentication (OTP or biometric) is successfully completed, an ARN (Application Reference Number) is generated and sent to your registered email and mobile. The ARN is proof that your application has been submitted and can be used to track the application status on the GST portal. From ARN generation, the officer typically has 7 working days to process.
The assigned GST officer reviews the application. Per CBIC Instruction No. 03/2025-GST (April 2025): officers can ask for clarification via Form REG-03, but only once — unnecessary queries are now restricted. Physical verification of business premises (if required) now needs prior approval from a Joint Commissioner and must be documented with photos. If no query, approval happens within 7 working days. If query raised, you have 7 working days to respond via REG-04.
Upon approval, your GSTIN is generated and the GST Registration Certificate (Form REG-06) is issued — downloadable from the GST portal as a PDF. The certificate shows your GSTIN, legal name, trade name, principal and additional places of business, and the validity period. Display the GST registration certificate prominently at your place of business — it is a legal requirement.
Per the November 2025 GSTN advisory — update your bank account details on the GST portal within 30 days of registration or before filing your first GSTR-1, whichever is earlier. Also: choose your return filing frequency (monthly/quarterly under QRMP), set up your HSN code mapping, and configure your e-invoicing if turnover exceeds ₹5 crore. Our team assists with complete post-registration setup.
Aadhaar OTP Route (Faster — 3 working days): Aadhaar linked to mobile → OTP verification → ARN generated → officer approval within 7 working days. Total: 3–10 working days. Biometric Route (GSK Visit required — 7–15 working days): Identified for biometric → visit GSK within 15 days → ARN generated → officer review. Total: 10–21 working days. Our team identifies your applicable route upfront and prepares you accordingly.
| Parameter | Regular Scheme | Composition Scheme |
|---|---|---|
| Turnover Eligibility | No upper limit — any turnover | Goods: up to ₹1.5Cr; Services: up to ₹50L |
| Tax Rate | Standard GST rates (5%/12%/18%/28%) | Flat 1% (goods/traders), 5% (restaurants), 6% (services) |
| Input Tax Credit (ITC) | ✅ Full ITC available on all purchases | ✗ No ITC — tax paid is a cost |
| GST Collection from Customers | ✅ Collect GST and issue Tax Invoice | ✗ Cannot collect GST — issue Bill of Supply only |
| Inter-State Supply | ✅ Fully permitted | ✗ Not permitted — intra-state only |
| E-Commerce Supply | ✅ Permitted (goods and services) | ✗ Not permitted |
| Return Filing | GSTR-1 monthly/quarterly + GSTR-3B monthly | CMP-08 quarterly + GSTR-4 annually |
| Compliance Complexity | Medium to High (monthly filings) | Low (quarterly + 1 annual) |
| Best For | B2B businesses, exporters, inter-state suppliers, e-commerce sellers | Small local B2C traders, retailers, small restaurants |
Operating without a mandatory GST registration is a serious compliance violation. The penalties under the CGST Act are significant — and the department has become increasingly data-driven in identifying unregistered businesses through bank data, income tax data, and e-way bill analytics.
| Violation | Section | Penalty |
|---|---|---|
| Failure to register when mandatory | Section 122(1)(xi) | Higher of: 10% of tax due OR ₹10,000 Example: Tax due ₹1L → Penalty = ₹10,000 (10% = ₹10,000 = equal). Tax due ₹5L → Penalty = ₹50,000. |
| Deliberate tax evasion — supplying without registration | Section 122(1) | 100% of tax amount evaded When the department finds wilful intent to evade. Much more serious — equivalent to the entire tax liability. |
| Collecting GST without registration | Section 122(1)(vii) | 100% of the amount collected Charging customers GST without being registered is illegal. Full amount collected must be deposited with government. |
| Late filing of GST returns (post-registration) | Section 47 | ₹50/day (CGST ₹25 + SGST ₹25) for regular taxpayers; ₹20/day for nil-return filers. Capped at ₹10,000 per return. Plus interest at 18% per annum on unpaid tax. |
| Incorrect ITC claims | Section 122(1)(ii) | Penalty equal to 10% of tax or ₹10,000 (whichever is higher) for genuine error cases. Up to 100% of ITC wrongly availed for deliberate fraud. |
The GST department cross-matches data from Income Tax returns, TDS records, bank transactions, and e-way bills to identify businesses with significant turnover but no GST registration. Businesses with bank credits above threshold limits, high TDS deductions indicating large transactions, or frequent e-way bill movements are automatically flagged for GST registration verification. If your business crosses the threshold, proactive registration is far better than waiting for a department notice.
Getting your GSTIN is the first step — staying compliant is what matters most. Here is what applies to you after registration.
If turnover exceeds ₹5 crore in any financial year, e-invoicing (generating IRN on the IRP portal) is mandatory for B2B invoices. Generate Invoice Reference Number (IRN) and QR code on each invoice.
Regular taxpayers file GSTR-1 (monthly or quarterly) and GSTR-3B (monthly). Composition dealers file CMP-08 quarterly + GSTR-4 annually. Non-filing attracts late fees and cancellation risk.
Taxpayers with turnover up to ₹5 crore can opt for QRMP (Quarterly Return Monthly Payment) — file GSTR-1 quarterly, pay tax monthly via PMT-06 challan. Reduces compliance frequency significantly.
For movement of goods valued above ₹50,000, an e-way bill must be generated on the e-way bill portal before transportation. Mandatory for both suppliers and transporters.
All regular taxpayers with turnover above ₹2 crore must file GSTR-9 (annual return) and GSTR-9C (reconciliation statement) by 31 December of the following financial year.
GSTN advisory (Nov 2025): Update bank account details within 30 days of registration or before first GSTR-1 — whichever is earlier — to avoid GSTIN suspension.
GSTIN issued in 3–7 working days for Aadhaar OTP route. We prepare everything upfront to prevent delays and rejected applications.
Your application is handled by a qualified professional — not a bot. We review documents, select the correct business category, and handle officer queries personally.
Selecting the wrong constitution (proprietorship vs. Pvt Ltd) or registration type causes cancellation and fresh application. We get it right the first time.
Share documents via WhatsApp or email. We serve clients across all states — no physical visit needed for most cases. We guide you through biometric visits if required.
Clear quote upfront. No hidden charges. Competitive pricing for individuals, startups, and established businesses alike.
We don't just get your GSTIN and disappear. We help with bank account update, return filing setup, HSN mapping, and ongoing GST compliance.
No — if you are exclusively supplying goods, your turnover is ₹35 lakh, and you are in Gujarat (a normal category state), GST registration is not mandatory because you are below the ₹40 lakh goods threshold. However, you can register voluntarily to claim ITC and build business credibility. If you also supply services or make inter-state supplies, the applicable threshold changes — contact us to confirm your exact situation.
Yes — freelancers and consultants providing services are covered under the ₹20 lakh threshold for normal states (₹10 lakh for special category states like Uttarakhand, Manipur, etc.). If your total service income in the financial year exceeds ₹20 lakh (including all clients, all services, PAN-India), GST registration becomes mandatory. Importantly, even if you are below the threshold, registration becomes mandatory immediately if you serve a client outside your state (inter-state service) and your specific service category requires it.
From February 2025, GSTN introduced mandatory biometric authentication for many GST registration applicants. After submitting your application online, you may be directed to visit a GST Suvidha Kendra (GSK) in your home state within 15 days — where fingerprint scanning, iris recognition, and photo capture are done for you, your partners/directors, and the authorised signatory. If biometric visit is not completed within 15 days, your ARN (Application Reference Number) is not generated and your application stalls. Our team tells you in advance whether you need a GSK visit and how to prepare.
Yes — multiple registrations are both allowed and often required. You must register separately in each state where you have a business presence (office, warehouse, branch). You can also voluntarily register different "business verticals" (distinct business activities) separately within the same state. Additionally, from 1 April 2025, businesses with multiple GSTINs that receive common input service invoices must separately register as an ISD (Input Service Distributor) to distribute ITC to branches. Our team manages multi-state and multi-registration compliance for businesses across India.
Per the GSTN advisory of November 2025, if you do not furnish valid bank account details within 30 days of GST registration or before filing your first GSTR-1/IFF (whichever is earlier), your GSTIN may be suspended. A suspended GSTIN cannot be used for issuing invoices or filing returns — effectively stopping your business. To reactivate, you must update bank details and clear all pending compliances. We help all clients update bank account details immediately after GSTIN issuance.
It depends on your business model. Voluntary registration is beneficial if: (1) You deal with B2B clients who need to claim ITC on your invoices — registered suppliers are preferred. (2) You want to sell inter-state goods. (3) You want to sell on e-commerce platforms. (4) You need a GSTIN for bank loan applications or government tenders. (5) You have significant purchases where claiming ITC would reduce your costs. It is NOT worth it if: you serve only end consumers (B2C) with no ITC benefit, your business is entirely local, and the additional compliance cost outweighs the benefits.
GSTIN (GST Identification Number) is the unique 15-digit alphanumeric code assigned to every GST-registered taxpayer. This is what you quote on invoices and returns. GSTN (Goods and Services Tax Network) is the government-owned technology company that manages the IT infrastructure and portal (gst.gov.in) for the entire GST system. GST Number is a common term used interchangeably with GSTIN. All mean the same thing in everyday usage — your registration number under GST.
We typically complete GST registration in 3–7 working days after receiving all documents. The timeline depends on the authentication route: Aadhaar OTP route (Aadhaar linked to mobile) — ARN within 1 working day, GSTIN in 3–5 working days. Biometric route (GSK visit required) — 7–15 working days depending on GSK appointment availability. In both cases, we prepare and submit the application on Day 1 and actively track the status until your GSTIN is issued.
Expert CA-assisted GST registration with correct entity classification, document review, and post-registration setup. Transparent pricing. No hidden charges.