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Usually, yes. Under section 24 of India’s Central Goods and Services Tax (CGST) Act, a person making an inter-State taxable supply generally has to register for GST even when turnover is modest. The main qualification is that registration rules depend on the supply (taxable, exempt or nil-rated), the seller’s state or Union territory, the seller’s all-India aggregate turnover and the sales channel. A low turnover figure by itself does not automatically remove the obligation.
If your facts make registration compulsory, apply online for each state or Union territory in which you are liable, normally within 30 days after the liability arises. The process starts on the GST Portal with Services > Registration > New Registration, followed by PAN and contact verification, business and address information, authentication and electronic submission.
First decide whether your interstate sale creates a registration obligation
“I am a small seller” is not a complete GST test. The legal result turns on what you sell, where the supply is made, how you sell it and whether a current exemption notification applies.
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Section 24 of the CGST Act includes persons making inter-State taxable supplies among the categories required to register, subject to applicable exemptions and notifications. The Central Board of Indirect Taxes and Customs (CBIC) FAQ describes the practical consequence in broad terms: a supplier making inter-State supplies is liable to obtain registration irrespective of turnover.
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That rule is why a seller cannot safely assume that a small shop, a home business or a new online store is outside GST merely because its receipts are below a familiar threshold. If the transaction is a taxable inter-State supply and no applicable exception covers you, the registration question is not answered by turnover alone.
The important nil-rated exception
The CBIC FAQ identifies an exception for a person who makes supplies exclusively of nil-rated goods or services. “Exclusively” matters: adding a taxable product or service can change the analysis. Exempt, nil-rated and taxable treatment should therefore be checked item by item using the current law and notifications rather than assumed from a product label or marketplace category.
Use this decision checklist before filing
| Question | Why it matters | What to do |
|---|---|---|
| Are you making an inter-State supply? | Inter-State taxable suppliers are specifically included in the compulsory-registration categories. | Identify the seller’s state or Union territory, the customer’s location and the applicable supply classification. |
| Are all your supplies nil-rated or otherwise exempt? | An exclusive nil-rated business may fall within the exception described by the CBIC FAQ. | Confirm the classification and check current notifications before relying on the exception. |
| Do you sell both taxable and exempt products? | A mixed catalogue is not the same as an exclusively nil-rated business. | Map each product or service and obtain advice for any uncertain classification. |
| What is your aggregate turnover on the PAN? | Turnover is calculated across India for persons sharing a PAN; it is not limited to one outlet or state. | Compile the PAN-level figures before assessing any threshold-based relief. |
| Do you use an e-commerce operator? | Marketplace and tax-collected-at-source provisions can create additional rules or notification-based exceptions. | Identify the operator, the goods or services and the current provision that applies to that channel. |
| Does a current exemption notification cover your facts? | Notifications can modify the outcome for particular supplies, sellers or channels. | Check the latest central and relevant state or Union territory material, or ask a qualified GST practitioner. |
How aggregate turnover is calculated
CBIC describes aggregate turnover as an all-India, PAN-level calculation. For persons sharing a PAN, it includes the value of taxable supplies, exempt supplies, exports and inter-State supplies, subject to statutory exclusions. It excludes specified tax amounts and inward supplies on which tax is payable under reverse charge.
This has several practical consequences:
- Do not calculate only the sales from the shop or warehouse that ships to another state.
- Do not treat the turnover of one state as the complete figure when the same PAN operates elsewhere in India.
- Include exempt supplies and exports in the aggregate-turnover exercise even though they may not carry the same tax treatment as taxable domestic supplies.
- Do not add tax amounts or reverse-charge inward supplies in a way the statute excludes.
- Keep records that let you reconcile each state, sales channel and type of supply back to the PAN-level total.
There is no single threshold amount that can be responsibly quoted for every small seller. Thresholds and exemptions vary with the seller’s state, the nature of the supply and current notifications. Establish those facts first rather than applying a number copied from a different state or business category.
Marketplace sales require a separate check
“Online sale” is not one legal category. A direct sale from your own website, a sale arranged through a marketplace and a sale made through an operator that collects tax at source can engage different GST provisions.
The CGST Act and CBIC FAQs discuss suppliers using certain operators that collect tax at source. A 2025 state tax handbook also discusses notification-based exceptions. Those materials do not establish one universal answer for every unspecified marketplace seller. Before you decide that a platform removes or creates a registration obligation, answer these questions:
- Which entity operates the platform and does the relevant GST provision cover that operator?
- Does the platform collect tax at source for the transactions in question?
- Are you selling goods, services or a combination?
- Where is your business established, and where are the customers located?
- Is there a current exemption notification for this type of supplier, product or channel, and have its conditions been met?
Save the platform agreement, settlement reports, invoices and tax-collected-at-source statements. They help you and your adviser determine whether the platform is merely a sales channel or a factor in a specific registration exception or obligation.
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The 30-day application period
Section 25 states a 30-day period after liability arises for applying for registration. If you are liable in more than one state or Union territory, plan the applications for each place where the liability exists rather than assuming that one application covers every location.
Effective date when you file on time
The GST Portal guide states that, for a normal taxpayer who applies within 30 days of becoming liable, registration is effective from the date the liability arose. If the application is filed late, the effective date is the date registration is granted. The distinction can affect the period for which GST records and returns must be maintained, so do not deliberately wait for the portal deadline.
These are procedural instructions and should be checked against the live portal and current law when you file. If your liability date is disputed or a notification changed the result, get professional advice before choosing an effective-date position.
Information and documents to prepare
Collect the following before opening the application. The exact evidence requested can vary with the business constitution, premises and applicant type, so use the live form’s requirements as the final checklist.
- PAN information: the proprietor’s PAN or the entity’s PAN, with the legal name exactly as recorded against it.
- Verified contact access: an email address and mobile number that the applicant can access for OTPs and portal communication.
- Business constitution: the appropriate constitution and information for the proprietor, partners, directors or other promoters, as applicable.
- Authorized signatory details: the person authorized to submit and respond for the business.
- Principal place of business evidence: address details and evidence of possession, ownership, lease or consent as applicable to the premises.
- Additional-place details: information and evidence for any other business locations the form requires.
- Goods or services details: the products or services you will supply, described consistently with your invoices and business records.
- Identity-authentication material: information needed for Aadhaar authentication or another biometric process required for the case.
- Electronic-signing access: the signing method available to the applicant or authorized signatory for electronic submission.
In the workflow described by the GST Portal guide, bank-account information is optional at the application stage. Follow the current form: an optional field can become relevant later for registration maintenance or other compliance even when it is not required to submit the initial application.
Step-by-step: submit a new GST registration
1. Open the new-registration form
- Go to the GST Portal.
- Choose Services > Registration > New Registration.
- Select the state or Union territory in which you are applying and choose the relevant taxpayer category shown by the portal.
2. Complete Part A
Part A asks for the legal name as per PAN, PAN, email address and mobile number, along with the state or Union territory. Enter the legal name exactly as it appears in the PAN database. The portal uses the email and mobile number for verification.
3. Verify the OTPs and save the TRN
Complete the email and mobile OTP checks. The portal generates a Temporary Reference Number (TRN). Record the TRN securely; it is the key to returning to the saved application.
4. Return to the application using the TRN
Use the registration workflow to retrieve the saved application with the TRN and the requested verification details. Work from a controlled copy of your information so names, addresses and dates remain consistent throughout Part B.
5. Fill in business and promoter information
Part B covers the business constitution and details of the proprietor, partners, promoters or other relevant persons. Complete the authorized-signatory section and upload any authorization evidence the form requests.
6. Enter the principal and additional places of business
Provide the complete address for the principal place of business and add other locations where required. Upload evidence of possession or consent in the format requested by the portal. An address mismatch between the form, PAN-linked data and supporting evidence is a common reason to stop and correct the application before submission.
7. Add goods or services
Identify the goods or services you intend to supply. Use descriptions that match your catalogue, invoices and the classification information you maintain. If your catalogue contains both taxable and exempt items, do not describe the business as exclusively nil-rated.
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8. Complete authentication
Complete Aadhaar authentication or the biometric process required for your case. Keep the relevant person available with the identity document and contact access needed by the portal. If the portal directs you to a designated location or additional step, complete that step within the stated time.
9. Review and submit electronically
Review every tab, confirm the declarations and submit using an available electronic signing method. Check that the state, PAN, legal name, constitution, addresses, signatory and goods or services details are internally consistent before signing.
10. Save the ARN and track the application
After successful electronic submission, the portal issues an Application Reference Number (ARN). Save the ARN and monitor the application under application status. Use the portal’s current instructions if it requests clarification or another authentication action.
TRN expiry and other timing traps
The GST Portal guide says that an unsubmitted application and its saved information are purged after 15 days. A TRN is therefore not a permanent draft. If you open an application, set a calendar reminder, gather the missing evidence and submit within that period; otherwise you may have to restart Part A and repeat OTP verification.
Do not confuse the 15-day TRN purge period with the 30-day period for applying after liability arises. They are different clocks: one concerns an incomplete portal draft, and the other concerns the legal filing window after registration liability begins.
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| Scenario | Likely direction | What must still be checked |
|---|---|---|
| A small trader sells taxable goods from one state to customers in another state. | The inter-State taxable-supply rule generally points toward compulsory registration, regardless of turnover. | Confirm the supply classification, the state or Union territory and any current exemption notification. |
| A business supplies only nil-rated goods or services. | The CBIC FAQ identifies an exception for a person exclusively making nil-rated supplies. | Verify that every supply is covered and that no taxable item or service is being sold. |
| A seller has both local and inter-State sales. | The interstate taxable supplies can trigger the compulsory-registration category. | Calculate aggregate turnover on the PAN and review the complete catalogue and channel. |
| A seller uses a marketplace that collects tax at source. | Marketplace provisions and possible notification-based exceptions require a channel-specific analysis. | Identify the operator, product type, establishment state and current conditions. |
| The same PAN operates shops or warehouses in multiple states. | Turnover is considered on an all-India PAN basis, and liability may arise in more than one state or Union territory. | Plan the required applications and maintain location-level records that reconcile to the PAN total. |
Errors that cause avoidable problems
Relying on a turnover threshold without checking the supply
Threshold-based advice copied from a local seller, a different state or a different product category can be wrong for an inter-State taxable supply. Start with section 24 and the supply classification, then examine any notification-based relief.
Counting only the exporting shop
Aggregate turnover is not the receipts of the one outlet that made the interstate shipment. Bring together the all-India supplies of persons sharing the PAN and apply the statutory exclusions correctly.
Calling a mixed catalogue “nil-rated”
The nil-rated exception described by the CBIC FAQ is for a person exclusively making nil-rated supplies. Review new products, add-on services and bundled charges before relying on it.
Ignoring the sales channel
Marketplace rules are not interchangeable with direct-sales rules. Keep the operator’s name, settlement statements and tax-collected-at-source information available for the analysis.
Submitting after liability arises without understanding the date effect
The portal guide links a timely application to an effective date from the liability date and a delayed application to the grant date. If you are close to the 30-day period, prepare the application immediately rather than waiting for every optional field.
Letting the TRN expire
A saved but unsubmitted application can be purged after 15 days according to the portal guide. Save the TRN, complete the evidence and submit before the draft disappears.
Uploading evidence that does not match the form
Check spelling, entity names, door numbers and consent or possession details across the application and address evidence. If the premises or constitution is unusual, obtain advice on the evidence the live portal will accept instead of uploading an unrelated document.
What the registration application does not decide for you
Submitting the form does not replace the underlying classification work. You still need to determine whether each supply is taxable, exempt or nil-rated; how aggregate turnover is computed; which state or Union territory has the relevant liability; and whether a marketplace provision or notification applies.
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It also does not make an outdated threshold or old FAQ safe to use. Notifications can change the result for a particular seller type or channel. For a concrete filing decision, verify the current Gazette notifications, the live GST Portal instructions and the applicable state or Union territory position. A qualified GST practitioner is appropriate when the seller has mixed supplies, several locations, marketplace settlements or uncertainty about the liability date.
Quick Recap
Practical pre-submission checklist
- Classify every product or service as taxable, exempt or nil-rated using current material.
- Confirm whether the proposed transaction is inter-State and identify every state or Union territory where liability may arise.
- Prepare an all-India aggregate-turnover calculation for the PAN, including the categories CBIC says must be included and excluding the statutory items.
- Identify whether a marketplace operator and tax-collected-at-source rule is involved.
- Check current notifications for an exception that actually matches your facts and conditions.
- Gather PAN, OTP access, constitution, promoter, signatory, address, possession or consent and goods-or-services information.
- Submit each required application within 30 days after liability arises.
- Finish the portal draft within 15 days so the TRN and saved information are not purged.
- Save the ARN and monitor application status after electronic submission.
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