GST registration: who needs it and how it works

Who must register

Section 22 requires registration when aggregate turnover in a financial year exceeds Rs. 20 lakh, or Rs. 10 lakh in certain special category states. Most states have raised the limit to Rs. 40 lakh for those supplying only goods. Section 24 makes registration compulsory regardless of turnover in cases such as:

• Inter-state taxable supplies of goods.
• Casual taxable persons and non-resident taxable persons.
• Persons liable to pay tax under reverse charge.
• E-commerce operators and certain sellers through them.
• Persons required to deduct TDS or collect TCS.
• Input Service Distributors.

The application process

Application is made in Form GST REG-01 on the portal, with PAN, Aadhaar authentication of the promoters, address proof and bank details. Applicants flagged by the system may have to complete biometric Aadhaar authentication at a GST Suvidha Kendra. If the officer has queries, a REG-03 is issued and must be answered in REG-04 within 7 working days. Approval is generally due within 7 working days, or 30 days where physical verification is needed.

After registration

Furnish bank account details within 30 days of registration or before filing GSTR-1 or IFF, whichever is earlier, as required by Rule 10A, or the registration may be suspended automatically. Display the GSTIN and registration certificate at each place of business and start filing returns from the effective date.

Get it handled for you

Need GST registration done right the first time? Our chartered accountants prepare the documents, file the application and handle any query, so you do not have to visit the GST office. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.