GST Registration

When your turnover crosses the threshold

Every business that supplies taxable goods or services has to register once its aggregate turnover in a financial year crosses the registration threshold. The limit is different for businesses that supply goods and businesses that supply services, and it is lower in some states.

Aggregate turnover means the total value of all your taxable, exempt and export supplies made across India under the same PAN — not just one branch or one product line. Once you cross the limit, the law gives you 30 days to apply, so if you’re getting close it’s usually worth starting early.

Selling goods to other states

If you sell goods to a customer in another state — for example, from a shop or warehouse in Chennai to a buyer in Bengaluru — you generally need GST registration from the first sale, whatever your turnover. Inter-state supply of goods is one of the cases where the turnover limit doesn’t apply.

Businesses that supply only services across states are treated differently: in most cases they don’t have to register until they cross the threshold. A few exceptions also exist for specific goods, such as some handicrafts, so we check your products before advising.

E-commerce sellers

Selling goods through an online marketplace — any platform that lists your products and collects payment from buyers for you — has usually required GST registration before you list, because the marketplace has to report your sales against your GSTIN.

Since October 2023, small sellers who supply goods only within their own state through a marketplace can, subject to conditions, sell without registering. Many marketplaces still ask for a GSTIN during onboarding. If you sell services through a platform, you usually don’t need to register until you cross the threshold. Selling through your own website, with your own payment gateway, is assessed like any other business.

Other cases where the law requires it

Some businesses have to register regardless of turnover, including:

• Casual taxable persons — for example, if you sell at a trade fair or exhibition in a state where you have no fixed place of business.
• Businesses that have to pay GST under reverse charge on what they buy.
• Non-resident taxable persons making supplies in India.
• Agents and brokers who supply on behalf of other registered businesses.
• Input service distributors, which share the GST credit on common services across branches.
• Suppliers outside India selling online information or database services to consumers in India.

Choosing to register voluntarily

You can register even if the law doesn’t require it yet. Businesses often do this to claim input tax credit on the GST they pay on purchases, to work with larger business clients who prefer GST-registered suppliers, or to be ready before they cross the threshold or start selling to other states.

Once registered, GST rules apply for as long as the registration is active — including in months with no sales — so voluntary registration makes sense when those benefits outweigh the extra compliance. We’ll talk it through honestly on the free call.

One GSTIN per state — and who usually doesn’t need one

GST registration is state-wise. If you have a place of business in more than one state, each state needs its own GSTIN under the same PAN; additional places of business within a state are added to that state’s registration.

Businesses that supply only goods or services that are fully exempt from GST, or only items outside GST, generally don’t need to register — and neither do farmers selling produce from their own cultivation. If you’re not sure where your products fall, we’ll check.

How GST registration works, step by step

• Part A on the GST portal: the PAN, mobile number and email of the business are verified by OTP, which generates a Temporary Reference Number (TRN).
• Part B (Form GST REG-01): business and promoter details, the authorised signatory, the principal and any additional places of business, the goods and services you supply (HSN / SAC codes) and bank details, with the supporting documents uploaded.
• Verification: the application is signed with a digital signature — mandatory for companies and LLPs — or through EVC, with Aadhaar authentication if you opt for it.
• Processing: an Application Reference Number (ARN) is generated and an officer reviews the application. If they need anything more, they raise a REG-03 query, which must be answered in REG-04 within 7 working days.
• Approval: once approved, your GSTIN is issued and the registration certificate (REG-06) is available on the portal.

Common reasons GST applications are rejected — and how we avoid them

• The address proof doesn’t match the premises, or is in someone else’s name without a consent letter or NOC. We check that every address document lines up before filing.
• Names differ between the PAN, Aadhaar and bank proof. We compare them line by line.
• Uploads are unclear or incomplete — cropped bills, unsigned rent agreements, missing pages. We review every page.
• The wrong constitution of business is chosen, or the authorised signatory has no authorisation letter or board resolution. We prepare the right authorisation for your structure.
• A physical verification can’t locate the business — no name board, or an incomplete address. We tell you exactly what the officer will look for.
• A REG-03 query goes unanswered within 7 working days. We draft and file the reply in time.

After you get your GSTIN

Download your registration certificate (REG-06), display it at your principal place of business, and show your GSTIN on the name board at your premises and on every invoice. If any registration detail changes — address, partners or directors, business activity — the change has to be filed as an amendment (REG-14), within 15 days of the change.

GST compliance applies for as long as the registration is active. Need help after registration? Ask us.