GST · Registration and basics
When do I have to register for GST?
Short answer
In Uttar Pradesh and most states, registration is required once your aggregate turnover in a financial year crosses ₹40 lakh if you supply only goods, or ₹20 lakh if you supply services. Some states have lower limits. Some businesses must register whatever their turnover, for example inter-state sellers of goods, most e-commerce sellers, casual dealers and those liable under reverse charge.
Turnover limits
| You supply | Uttar Pradesh and most states | Lower-limit states |
|---|---|---|
| Only goods | ₹40 lakh | ₹20 lakh in some states, mostly in the North-East and hill states |
| Services (or goods and services) | ₹20 lakh | ₹10 lakh in Manipur, Mizoram, Nagaland and Tripura |
Aggregate turnover means the total value, on an all-India basis for the same PAN, of taxable, exempt, export and inter-state supplies. It excludes inward supplies on which you pay tax under reverse charge, and the GST itself. The ₹40 lakh limit is available only if you supply no services and no goods notified as excluded, such as ice cream, pan masala and tobacco products.
Registration required whatever the turnover
- Inter-state supply of goods. Small suppliers of services across states are exempt up to the normal limit.
- E-commerce: selling goods through an e-commerce operator generally requires registration. Small sellers of goods within their own state may use an exemption subject to conditions, and service providers through operators below the limit are exempt.
- Casual taxable persons and non-resident taxable persons.
- Persons liable to pay tax under reverse charge on their purchases.
- Input Service Distributors, agents supplying on behalf of others, and persons who must deduct or collect tax at source under GST.
How to register
Apply online in Form GST REG-01 on the GST portal with PAN, Aadhaar authentication, proof of the place of business and bank details. Under rule 14A (from 1 November 2025), an applicant expecting output tax on supplies to registered persons of up to ₹2.5 lakh a month can opt for system-based registration within three working days, after Aadhaar authentication.
Timing and voluntary registration
Apply within 30 days of becoming liable. You may also register voluntarily below the limit, for example to give customers input tax credit or to sell on e-commerce platforms. Once registered, you must file returns even when there is no business.
Legal basis
- Sections 22, 23 and 24, CGST Act, 2017
- Notification No. 10/2019-Central Tax (₹40 lakh limit for suppliers of goods)
- Rule 14A, CGST Rules, 2017 (simplified registration, from 1 November 2025)
Official sources
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