GST registration isn't required for every business. Whether you need it depends on your turnover, where you sell and how you sell.
Turnover thresholds
- Supplying goods: aggregate turnover above ₹40 lakh in most states
- Supplying services: aggregate turnover above ₹20 lakh in most states
- Lower thresholds apply in some special-category states in the North-East and hill states
When registration is mandatory regardless of turnover
- Inter-state supply of goods
- Selling goods through e-commerce marketplaces
- Casual taxable persons and non-resident taxable persons
- Businesses liable to pay tax under reverse charge
- Input service distributors and e-commerce operators
The application process
The application is filed in Form GST REG-01 on the GST portal. Promoters complete Aadhaar authentication, which speeds up approval. You receive an Application Reference Number (ARN) to track the status.
If the officer needs clarification, a notice is issued in Form REG-03 and must be answered within the time given. Once approved, the registration certificate is issued in Form REG-06.
After you're registered
You must file returns every month or quarter, even with no sales. Missing returns brings late fees and interest, and continued non-filing can lead to cancellation of your GSTIN.
This guide is general information, not legal or tax advice. Rules and thresholds change; speak to an expert about your situation.