GST registration: who must register, threshold limits, and the process

GST registration is mandatory only if your turnover crosses certain thresholds or you are in a category that requires registration regardless of turnover. Knowing where you stand saves you from registering too early or missing the deadline.

The basic registration threshold

A business supplying goods or services must register for GST if its aggregate turnover in a financial year exceeds:

• ₹40 lakh for suppliers of goods (commonly applicable; ₹20 lakh in certain special-category states)
• ₹20 lakh for suppliers of services (commonly applicable; ₹10 lakh in certain special-category states)

Special-category states currently include the north-eastern states, Himachal Pradesh, Uttarakhand and (historically) Jammu & Kashmir. Always confirm the threshold for your state and supply type on the GST Portal.

Who must register regardless of turnover

Even if turnover is below the threshold, registration is compulsory for:

• Inter-state suppliers (any supply to another state or UT)
• Casual taxable persons and non-resident taxable persons
• Persons liable to pay tax under reverse charge
• Input service distributors
• E-commerce operators and sellers supplying through them (in most categories)
• Persons supplying online information and database access or retrieval services from outside India to non-taxable online recipients
• Agents and aggregators

Voluntary registration

A business below the threshold can register voluntarily, often to claim input tax credit or to supply to registered buyers who prefer invoices with GST.

What 'aggregate turnover' means

Aggregate turnover is the sum of the value of all taxable supplies, exempt supplies, exports and inter-state supplies of a person having the same PAN, calculated for all India. It excludes inward supplies on which tax is payable on reverse charge and also excludes CGST, SGST, IGST and cess.

The registration process

Registration is done entirely online on the GST Portal. The steps are:

1. Go to the GST Portal and click 'Register Now' under 'Taxpayer' (New Registration).
2. Enter basic details (PAN, mobile, email) and verify via OTP.
3. Fill Part A with your business details and upload required documents (proof of business, address, identity, bank account, photographs).
4. Fill Part B with details of promoters/partners and authorized signatory.
5. Submit the application. A Temporary Reference Number (TRN) is issued.
6. An officer may seek clarification or approve the application.
7. Once approved, a GSTIN (15-digit GST Identification Number) is issued.

Documents typically required

• PAN of the business (proprietorship, partnership, company, etc.)
• Aadhaar of proprietor or authorized signatory (for Aadhaar authentication)
• Proof of business registration or incorporation certificate
• Identity and address proof of promoters/partners/directors
• Address proof of place of business (rental/lease agreement, electricity bill, property tax receipt)
• Bank account statement or cancelled cheque with IFSC
• Digital signature or e-sign for companies
• Photographs

Exact documents vary by business constitution. The portal provides a detailed checklist.

Register on time. If you cross the threshold mid-year, you must register within 30 days from the date you become liable. Delayed registration can attract penalties and interest.

Key takeaways

• Basic threshold: ₹40 lakh for goods, ₹20 lakh for services (commonly applicable; lower in special-category states).
• Inter-state suppliers, e-commerce sellers, and certain others must register regardless of turnover.
• Aggregate turnover is calculated across all places of business under one PAN, across India.
• Registration is fully online; keep all business and identity documents ready.

Official sources

This explainer is based on official and primary sources. Always confirm figures and dates on these before acting:

• GST Portal — gst.gov.in
• Central Board of Indirect Taxes and Customs (CBIC)
• CBIC-GST — cbic-gst.gov.in

Reviewed: October 2026. Tax rules change — verify the current financial year and assessment year before you rely on any figure.

This is general educational information for Indian taxpayers, not personalised tax, legal or financial advice. Union of Taxpayers is an independent platform and not a government body. Consider a qualified professional for your specific situation.