GST Registration

What is GST Registration?

GST Registration is the process of registering a business under Goods and Services Tax (GST), a unified indirect tax applicable to the supply of goods and services across India. Businesses with an annual turnover exceeding Rs. 40 Lakhs (Rs. 20 Lakhs for special category states) must register for GST as per the GST Act.

Once registered, businesses receive a unique 15-digit GST Identification Number (GSTIN), enabling them to collect GST from customers, file returns, and avail input tax credit.

Who Needs GST Registration?

• Businesses exceeding turnover thresholds:
  Rs. 40 Lakhs for goods (Rs. 20 Lakhs in special category states).
  Rs. 20 Lakhs for services (Rs. 10 Lakhs in special category states).
• Special Category States: The following 11 states are officially notified as special category states under the GST regime:
  Arunachal Pradesh, Assam, Himachal Pradesh, Jammu & Kashmir (Union Territory), Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Uttarakhand.
• Interstate Suppliers: Businesses involved in interstate supply of goods or services.
• E-Commerce Sellers: Sellers on platforms like Amazon, Flipkart, etc.
• Casual Taxable Persons: Businesses operating temporarily for a limited period.
• Voluntary Registration: Businesses that wish to avail input tax credit even below the turnover limit.