GST Registration
GST registration is mandatory for all suppliers of goods or services in India once they cross a specified turnover threshold. For suppliers of goods, this threshold is an aggregate annual turnover of Rs. 40 lakh, which is reduced to Rs. 20 lakh for those operating in special category states.
The following article provides a complete overview of the GST registration process, including the criteria for eligibility, a checklist of required documentation, and a detailed procedural guide for online submission.
What is GST Registration?
GST registration is a required process for any business dealing in goods or services that exceeds a specific annual sales threshold. Operating without the required registration is an offense that carries significant penalties.
The threshold limit for mandatory registration depends on whether a business supplies goods only or services (or both), and the state in which it operates:
| Activity | State Category | Annual Turnover Threshold |
| Exclusive Supply of Goods | Mizoram, Tripura, Nagaland, Manipur | ₹10 lakh |
| Exclusive Supply of Goods | Uttarakhand, Arunachal Pradesh, Sikkim, Meghalaya, Telangana, Puducherry | ₹20 lakh |
| Exclusive Supply of Goods | All other states | ₹40 lakh |
| Supply of Services (or Goods and Services) | Mizoram, Manipur, Tripura, Nagaland | ₹10 lakh |
| Supply of Services (or Goods and Services) | All other states | ₹20 lakh |