GST registration in India depends on your PAN-wide aggregate turnover, the type of supplies you make, your state or union territory, and whether a compulsory-registration rule applies. If registration is required, apply online through the GST Portal using Form GST REG-01—normally within 30 days after liability arises. The familiar ₹10 lakh, ₹20 lakh and ₹40 lakh figures are not universal cutoffs; they come from a CBIC summary published in 2019 and need to be checked against current notifications and your circumstances.
Who needs GST registration in India?
A person whose taxable activity crosses the applicable registration threshold generally needs to register. But turnover is only one part of the test: supply type, place of business, inter-State activity and statutory exceptions can change the result. Some categories may have to register even below the ordinary threshold.
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Registration is assessed using aggregate turnover under the same PAN across India, not just a single shop, state, GSTIN or business line. The CGST Act (section 2(6)) includes taxable supplies, exempt supplies, exports and inter-State supplies in that aggregate. It excludes specified taxes and inward supplies on which tax is payable under reverse charge.
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1Fix the driver behind crashes, sound loss and screen glitches2Repair Windows errors before they cause bigger problems3Scan for outdated or missing drivers - takes under a minuteWhat is the GST registration threshold?
The threshold depends on whether the business supplies goods, services or both, where it operates, and whether an exception or notification applies. CBIC’s published 2019 threshold summary gives these figures:
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| Supply and location described in CBIC’s 2019 summary | Threshold stated |
|---|---|
| Services in most states | ₹20 lakh |
| Services in Manipur, Mizoram, Nagaland and Tripura | ₹10 lakh |
| Exclusive suppliers of goods in states covered by the higher threshold | ₹40 lakh |
| Suppliers of goods in the listed lower-threshold states | ₹20 lakh |
These are figures in CBIC’s 2019 summary, not a complete current determination for every business. In particular, the higher goods threshold is for qualifying businesses supplying goods exclusively; it should not be assumed for mixed goods-and-services activity. Before relying on a figure, check the latest applicable notifications and the rules for your state or union territory and supply type.
Who may have to register below the threshold?
Section 24 of the CGST Act lists categories that may be required to register compulsorily, subject to statutory qualifications and notifications. They include specified inter-State taxable suppliers, casual taxable persons and 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).
These categories are not a blanket rule that every person doing any inter-State or online transaction must register. The Act and relevant notifications define the scope and exceptions. If your business falls into one of these categories, confirm whether the particular activity is covered before relying on the normal turnover threshold.
How to decide whether your business must register
- Identify your supplies. Note whether you supply goods only, services, or a mix, and whether supplies are taxable, exempt, exported or made across state lines.
- Calculate aggregate turnover under your PAN. Combine the relevant turnover across India for all business activities associated with that PAN, applying the statutory inclusions and exclusions.
- Check the location-specific threshold. Use the rules applicable to the state or union territory and the kind of supply; do not apply the 2019 summary as a universal present-day answer.
- Check compulsory-registration rules and notifications. Consider whether any activity or status brings you within section 24 or another applicable provision.
- Establish the liability date. If registration is required, this date affects the application deadline and may affect the effective date of registration.
Where the answer turns on a mixed supply, a notification or a statutory exception, a qualified tax professional or GST practitioner can help assess the facts. This guide does not determine an individual business’s liability.
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How to apply for GST registration online
The normal application is electronic through the GST Portal in Form GST REG-01. The GSTN registration guide describes a two-part process. Labels and screens may change as the portal is updated.
- Open a new registration. On the GST Portal, go to Services → Registration → New Registration.
- Complete Part A. Select the taxpayer type and jurisdiction, then enter the legal name and PAN and the authorized signatory’s contact details as requested. Verify the email and mobile OTPs. The portal issues a Temporary Reference Number (TRN).
- Return with the TRN. Use the TRN to open the saved application and complete the applicable Part B tabs. These can request details about the business, promoters or partners, authorized signatory, principal and additional places of business, and goods or services.
- Attach the requested evidence. Provide the documents called for in the application for your business and premises. Requirements can vary with the applicant’s circumstances.
- Complete the applicable identity check and verification. Select the relevant Aadhaar authentication option and follow the portal’s instructions. The GSTN Aadhaar authentication guide describes different verification paths: OTP authentication applies in some cases, while biometric or other steps may apply in others. Not every applicant follows an identical process.
- Submit and save the ARN. Submit using an available verification method and retain the Application Reference Number (ARN) so you can track the application.
When to apply and how long approval may take
The general statutory window is 30 days after the date liability to register arises. Under the GSTN guide, a normal taxpayer who applies within that period receives an effective date tied to the date liability arose; if the application is late, the effective date is the date registration is granted. The guide describes a separate advance application requirement for casual taxable persons, so they should not assume the ordinary 30-day timetable applies.
CBIC’s published FAQ says registration is generally granted within three working days when the information and documents are in order. It gives a period of up to 17 days where an objection is raised within that initial period. These are general published timelines, not a guarantee for an individual application.
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Common mistakes to avoid
- Comparing the threshold with turnover from only one state or GST registration instead of PAN-wide aggregate turnover.
- Counting only taxable sales and overlooking exempt supplies, exports or inter-State supplies included in the statutory definition.
- Assuming the higher goods threshold applies to a business with mixed supplies, or treating the 2019 figures as an exhaustive current rule.
- Ignoring compulsory-registration provisions or the qualifications and notifications that affect them.
- Waiting past the liability date without considering the 30-day filing window and the potential effect on the registration’s effective date.
- Assuming every applicant will receive the same Aadhaar or identity verification steps.
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