GST Registration in India

Q: What is GST and why is registration necessary?

GST is India's unified indirect tax on supply of goods and services. Registration is required to legally collect GST, issue tax invoices, and claim Input Tax Credit. Non-registration attracts penalties equal to tax evaded.

Q: What is a GSTIN and what does it look like?

A GSTIN is a unique 15-digit alphanumeric code: 2-digit state code, 10-digit PAN, entity number, letter Z, and a check digit. Each state registration produces a separate GSTIN.

Q: What is the turnover threshold for mandatory GST registration?

₹40 lakhs for goods businesses and ₹20 lakhs for service providers. In special category states, the thresholds are ₹20 lakhs and ₹10 lakhs respectively. Some categories must register regardless of turnover.

Q: How is GST registration different from VAT or service tax registration?

GST replaced VAT, service tax, and excise duty from July 2017. It is a single unified registration per state covering all goods and services, replacing multiple separate registrations under the old regime.

Q: What is the difference between CGST, SGST, IGST, and UTGST?

CGST and SGST apply to intra-state supplies. IGST applies to inter-state supplies and imports. UTGST applies in union territories without a legislature in place of SGST.

Everything You Need to Know About Registering Under the Goods and Services Tax

The Goods and Services Tax (GST) is India's unified indirect tax that replaced a complex web of central and state levies — VAT, service tax, excise duty, and others — with a single, destination-based tax on the supply of goods and services. GST registration is the process by which a business obtains its unique GSTIN (GST Identification Number), enabling it to legally collect tax, issue valid invoices, and claim Input Tax Credit.

Every business that crosses the prescribed turnover threshold, makes inter-state supplies, or falls within a mandatory registration category must register under GST. The GST framework covers a wide range of registration types — from standard new registration and the composition scheme for small traders, to specialised registrations for freelancers, foreign entities, and OIDAR digital service providers. Managing changes to an existing registration, return amendments, revocation of cancelled GSTINs, and filing the GSTR-10 final return are all part of the GST registration lifecycle.

Our GST Registration Services

New GST Registration

Complete assistance for new GST registration for all business types — proprietorships, partnerships, LLPs, and companies — across all states in India.

Composition Scheme Registration

Registration and ongoing compliance under the GST composition scheme for small traders and manufacturers with turnover up to ₹1.5 crore.

GST for Freelancers

Specialised GST registration and compliance support for independent professionals, consultants, and digital service providers.

GST for Foreign Entities

NRTP and OIDAR registration for foreign companies and individuals making taxable supplies in India without a permanent establishment.

Registration Change & Amendment

Filing GST REG-14 applications to update address, directors, bank details, trade name, and other core and non-core registration particulars.

Revocation of Cancellation

Restoring a cancelled GSTIN through the formal revocation process, including clearance of pending returns and filing of GST REG-21.

Who Needs GST Registration?

Businesses with annual aggregate turnover exceeding ₹40 lakhs (goods) or ₹20 lakhs (services)
All suppliers making inter-state outward supplies of goods or services, regardless of turnover
E-commerce operators and sellers supplying goods through online marketplaces
Persons liable to pay tax under the reverse charge mechanism
Casual taxable persons and non-resident taxable persons making taxable supplies in India
Foreign digital service providers (OIDAR) supplying to Indian non-business consumers
Persons required to deduct TDS or collect TCS under GST provisions
Agents supplying goods or services on behalf of a registered principal

Frequently Asked Questions

What is GST and why is registration necessary?

GST is India's comprehensive indirect tax on the supply of goods and services, administered jointly by the central and state governments. Registration is necessary because only a registered person can legally collect GST from customers, issue tax invoices, and claim Input Tax Credit on business purchases. Unregistered persons who are required to register face penalties equivalent to the tax evaded.

What is a GSTIN and what does it look like?

A GSTIN (Goods and Services Tax Identification Number) is a unique 15-digit alphanumeric code assigned to every GST-registered entity. It encodes the state code (first 2 digits), the PAN of the entity (next 10 digits), the entity number within the state (13th digit), the letter Z (14th digit), and a check digit (15th digit). Every state registration yields a different GSTIN even for the same legal entity.

What is the turnover threshold for mandatory GST registration?

The threshold is ₹40 lakhs aggregate annual turnover for businesses dealing exclusively in goods, and ₹20 lakhs for service providers. For businesses in special category states (such as those in northeastern India and Uttarakhand), the thresholds are ₹20 lakhs and ₹10 lakhs respectively. Certain categories of businesses must register regardless of turnover.

How is GST registration different from VAT or service tax registration?

GST replaced VAT, service tax, central excise, and several other indirect taxes from July 2017. Unlike the earlier regime where separate registrations were required for different taxes and different states, GST registration is a single, unified registration per state. It covers all supply of goods and services under one framework, simplifying compliance significantly.

What is the difference between CGST, SGST, IGST, and UTGST?

CGST (Central GST) and SGST (State GST) are levied on intra-state supplies — both the centre and state collect their share. IGST (Integrated GST) is levied on inter-state supplies and imports, and is collected by the centre before being apportioned to the destination state. UTGST (Union Territory GST) applies in union territories without a legislature in place of SGST.

Start Your GST Registration Today

Expert assistance for all types of GST registration, amendments, and ongoing compliance across India.