GST registration in India depends on your business’s all-India turnover under its PAN, the type of supplies it makes, the state or union territory involved, and whether a compulsory-registration rule applies. If you are liable, you generally apply online through the GST Portal using Form GST REG-01, usually within 30 days after the liability arises.
Who needs GST registration in India?
A person or business generally needs to register when its aggregate turnover crosses the threshold applicable to its supplies and location. Some businesses may also have to register below that threshold because of the kind of activity they carry out or a specific statutory rule or notification. The CGST Act sets out the registration framework and compulsory-registration categories in its registration provisions.
Before deciding, check these factors together:
- Type of supply: goods, services, or a mixture of both.
- Location: the state or union territory from which taxable supplies are made.
- Aggregate turnover: the PAN-based total across India, not just sales from one branch or state.
- Special rules: whether a compulsory-registration provision or notification applies.
How aggregate turnover is calculated
Aggregate turnover is calculated across India for persons with 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. This means that turnover in multiple states and exempt sales can affect the threshold calculation, even if a particular location’s taxable sales seem low. See the definition in the CGST Act.
What is the GST registration threshold?
There is no single threshold that applies to every business. A CBIC summary published in 2019 describes the following limits. These figures are a dated summary, not a complete determination for every present-day applicant; applicable notifications, state, supply type, and compulsory-registration rules may change the result.
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| Applicant and location described in the 2019 CBIC summary | Turnover threshold |
|---|---|
| Services in most states | ₹20 lakh |
| Services in Manipur, Mizoram, Nagaland, and Tripura | ₹10 lakh |
| Suppliers exclusively supplying goods in states covered by the higher threshold | ₹40 lakh |
| Suppliers exclusively supplying goods in the lower-threshold states listed by CBIC | ₹20 lakh |
The higher goods threshold in that summary applies only to qualifying suppliers exclusively supplying goods, and not automatically to businesses with services or mixed supplies. Confirm the latest applicable rules and notifications for your state and activity before relying on a figure.
Can GST registration be compulsory below the threshold?
Yes. Section 24 of the CGST Act identifies categories that may be required to register regardless of the normal turnover threshold, subject to statutory qualifications and notifications. Examples include certain inter-State taxable suppliers, casual taxable persons, non-resident taxable persons, persons liable to pay tax under reverse charge or section 9(5), specified agents, input service distributors, certain e-commerce participants, tax deductors, and certain overseas suppliers of online information and database access or retrieval services (OIDAR).
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These categories are not all blanket rules: qualifications and exceptions can apply. If your business falls into one of them, check the relevant section and notifications rather than assuming that a low turnover removes the registration obligation. The CGST Act contains the statutory provisions.
When should you apply?
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-filing requirement described in the GSTN registration guide.
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CBIC’s FAQ gives a general published processing estimate of three working days when the information and documents are in order, and up to 17 days where an objection is raised within that period. These are general timelines stated in the CBIC FAQ, not a guarantee of an individual application’s processing time.
How to apply for GST registration online
The GSTN guide describes an electronic application in Form GST REG-01. Portal screens and verification steps can change, and the exact steps may differ by applicant.
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- Open the new registration form: On the GST Portal, go to Services → Registration → New Registration.
- Complete Part A: Select the taxpayer type and jurisdiction, then enter the legal name as recorded against the PAN, PAN details, and authorized signatory contact information.
- Verify contact details: Complete the OTP verification sent to the entered contacts. The portal issues a Temporary Reference Number (TRN) when Part A is accepted.
- Return using the TRN: Reopen the saved application and complete the applicable Part B sections. The guide covers business details, promoters or partners, the authorized signatory, places of business, goods and services, Aadhaar authentication, and verification details.
- Attach requested evidence: Upload the documents requested for the applicant and business details entered in the form.
- Complete the applicable identity checks and submit: Choose the Aadhaar authentication option shown for your application and submit using an available verification method.
- Save the ARN: Keep the Application Reference Number (ARN) issued after submission so you can track the application.
The process and screens are described in the GSTN registration guide. Its Aadhaar authentication FAQ describes different checks: some applicants may authenticate by OTP, while others may be directed to biometric or another verification step depending on the process applied. Do not assume that every applicant follows the same identity-check route.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What should you check before submitting?
- Make sure the turnover calculation covers all supplies associated with the same PAN across India.
- Check whether you make goods-only, service, or mixed supplies, and identify the relevant state or union territory.
- Review whether a compulsory-registration category or notification applies to your activity.
- Apply within the applicable time limit and retain the TRN and ARN.
- Use the current GST Portal instructions for the document and identity-verification requirements shown for your application.
If your activity, locations, or registration category makes eligibility uncertain, a qualified tax professional or GST practitioner can help assess the rules for your circumstances.
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