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Who needs GST registration in India?
Start by checking four things: your PAN-wide aggregate turnover, the type of supplies you make, the state or union territory involved, and whether a compulsory-registration rule applies. Crossing a turnover threshold is not the only reason registration may be required.
How aggregate turnover is counted
Aggregate turnover is calculated across India for all businesses linked to the same PAN. It includes taxable supplies, exempt supplies, exports and inter-State supplies. It excludes specified taxes and inward supplies on which tax is payable under reverse charge. See the CBIC’s CGST Act material for the statutory definition and qualifications.
Turnover thresholds vary
CBIC’s 2019 threshold summary gives the following figures. They are a dated summary, not a complete determination for every business today; the applicable threshold can depend on current notifications, the state or union territory, and the business’s supply mix.
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| Type of supply | Threshold in CBIC’s 2019 summary |
|---|---|
| Services | ₹20 lakh in most states; ₹10 lakh in Manipur, Mizoram, Nagaland and Tripura. |
| Goods only | ₹40 lakh for qualifying suppliers in states covered by the higher threshold; ₹20 lakh in the lower-threshold states listed by CBIC. |
The higher goods threshold applies only to qualifying suppliers making exclusively goods supplies. A mixed business, a business with services, or a person covered by a special rule should not assume that the goods-only figure applies. Check the applicable notifications and circumstances before relying on a figure for a particular business. CBIC’s threshold summary
Cases that may require registration below the threshold
Section 24 of the CGST Act lists categories that may have to register even when turnover is below the ordinary threshold. These include specified inter-State taxable suppliers, casual taxable persons, non-resident taxable persons, persons liable to pay tax under reverse charge or section 9(5), certain agents, input service distributors, specified e-commerce participants, tax deductors and certain overseas suppliers of online information and database access or retrieval services (OIDAR). The rules contain qualifications and notifications, so a category label alone may not settle whether registration is compulsory. Review the relevant provisions and notifications in the CGST Act registration chapter.
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When to apply and what timing affects
The general rule is to apply within 30 days after becoming liable to register. The GSTN registration guide says that for a normal taxpayer who applies within that period, the effective date is tied to the date liability arose; if the application is delayed, the effective date is the date registration is granted. Casual taxable persons have a separate advance-application requirement described in the guide. Because effective dates affect compliance, do not treat the 30-day period as a reason to postpone checking liability.
CBIC’s FAQ gives a general published processing estimate of three working days when the application and documents are in order. If an objection is raised within that period, it says processing may take up to 17 days. These are general estimates, not guaranteed turnaround times. CBIC FAQ
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How to apply online for GST registration
The application is filed electronically in Form GST REG-01 on the GST Portal. Portal screens and labels can change, but the GSTN guide describes this general sequence:
- Open a new registration. On the GST Portal, go to Services → Registration → New Registration.
- Complete Part A. Select the applicant type and jurisdiction, then enter the legal name and PAN along with the authorized signatory’s contact details. Verify the email and mobile OTPs. The portal issues a Temporary Reference Number (TRN).
- Return using the TRN. Sign in to the saved application and complete the applicable Part B sections. The guide covers business details, promoters or partners, authorized signatory, place of business, goods and services, Aadhaar authentication and verification details.
- Attach evidence and complete identity checks. Upload the documents requested for the applicant and business, then select the relevant Aadhaar authentication option. Identity checks are not identical for every applicant: GSTN describes OTP authentication in some cases and biometric or other verification steps in others, depending on the option and process applied.
- Verify and submit. Complete the available verification method and submit the application. Save the Application Reference Number (ARN) so you can refer to the filing and follow its status.
Use the GSTN registration guide for the portal workflow and applicable details. The exact fields and process may change as the portal is updated.
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What to check before deciding
- Calculate aggregate turnover across India for all activities under the same PAN, rather than looking at one location or one line of business in isolation.
- Identify whether your supplies are goods only, services, or mixed, and note the state or union territory from which taxable supplies are made.
- Check whether a compulsory-registration category or a notification applies, even if turnover is below the ordinary threshold.
- Use the date liability arose to track the general filing window and potential effective date.
- For mixed supplies, inter-State activity, e-commerce, reverse charge, overseas OIDAR or another potentially compulsory category, consider asking a qualified tax professional or GST practitioner to assess the facts.
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