Overview & Legal Framework
GST registration is mandatory under the Central Goods and Services Tax (CGST) Act, 2017. It converts a person or entity into a registered taxable person, granting a unique 15-digit GSTIN and enabling them to collect tax, claim Input Tax Credit, and file returns.
Section 22 — Threshold-Based Sec 22
Every supplier whose aggregate annual turnover exceeds the prescribed threshold in the preceding financial year is required to obtain registration. Aggregate turnover includes all taxable, exempt, and export supplies under the same PAN across India.
Section 24 — Mandatory Registration Sec 24
Eleven categories of persons must register regardless of turnover — including inter-state suppliers, e-commerce operators, casual taxable persons, non-resident taxable persons, and those liable to pay under reverse charge.
Section 25 — Voluntary Registration Sec 25
A person below the threshold may voluntarily register to access ITC benefits and lend credibility to business. Once voluntarily registered, GST obligations (filing, payment) apply as if mandatory. Cannot deregister within 1 year.
Section 10 — Composition Scheme Sec 10
Eligible small taxpayers can opt for the composition scheme — pay GST at a flat rate on turnover, file quarterly returns, and avoid detailed compliance. Cannot collect GST from customers or claim ITC. Turnover limit: ₹1.5 Cr (₹75L for services).
Section 27 — Casual & Non-Resident Sec 27
Casual Taxable Persons (CTP) and Non-Resident Taxable Persons (NRTP) must register at least 5 days before commencement of business. Registration valid for 90 days (extendable). Must deposit advance tax equal to estimated liability at time of registration.
Section 29 — Cancellation Sec 29
Registration can be cancelled by the proper officer for non-compliance, or on an application by the registered person if business is discontinued, transferred, or turnover falls below threshold. Section 30 allows revocation within 30 days of cancellation order.
Threshold Limits for Registration
Threshold limits under Section 22 as amended by Notification No. 10/2019–CT dated 07.03.2019 and Notification No. 02/2019–CT dated 07.03.2019. State-wise applicability differs for special category states.
State-wise Threshold Options Notif. 10/2019-CT
| State / UT | Threshold — Goods | Threshold — Services | Category |
|---|---|---|---|
| Maharashtra, Gujarat, Karnataka, Tamil Nadu, Delhi, UP, Rajasthan, AP, Telangana, West Bengal, Odisha, Kerala, Punjab, Haryana, Goa, Bihar, MP, Chhattisgarh, Jharkhand | ₹40 Lakh | ₹20 Lakh | General |
| Uttarakhand, Himachal Pradesh, J&K | ₹40 Lakh | ₹10 Lakh | Special |
| Arunachal Pradesh, Assam, Meghalaya, Sikkim | ₹20 Lakh | ₹10 Lakh | NE Special |
| Manipur, Mizoram, Nagaland, Tripura | ₹20 Lakh | ₹10 Lakh | NE Special |
| Puducherry, Andaman & Nicobar, Dadra & NH, Daman & Diu, Lakshadweep, Chandigarh | ₹40 Lakh | ₹20 Lakh | UT — General |
Mandatory Registration — Section 24
These eleven categories of persons must register under GST regardless of their turnover. Failure to register attracts penalty equal to tax evaded or ₹10,000 — whichever is higher.
Inter-State Suppliers of Goods
Any person making inter-state taxable supply of goods must compulsorily register, irrespective of turnover. Exception: Persons exclusively supplying goods under Notification 10/2017-IT (certain goods like handloom fabrics, handicrafts) are exempt from mandatory registration if turnover is below threshold.
Inter-State Suppliers of Services
Mandatory registration for inter-state service providers was removed by Notification 10/2017-IT. Now, service providers with aggregate turnover below ₹20L (₹10L in special states) are exempt from compulsory registration for inter-state services (except notified services like OIDAR).
Casual Taxable Person (CTP)
A person making occasional taxable supplies in a state where they have no fixed place of business. Must register at least 5 days before supply. Advance deposit of estimated tax liability required. Registration valid for 90 days — extendable by a further 90 days on application in Form GST REG-11.
Persons Liable to Pay Tax Under Reverse Charge
Any person who is required to pay GST under reverse charge mechanism — whether for notified services (Section 9(3), Notification 13/2017-CT Rate) or inward supplies from unregistered persons (Section 9(4)) — must mandatorily register regardless of turnover.
Electronic Commerce Operators (ECO)
Persons operating an e-commerce platform through which other persons supply goods or services must mandatorily register. This includes Amazon, Flipkart, Swiggy, Zomato, Ola, Uber, Meesho, etc. ECOs are required to collect TCS @ 1% and deduct TDS where applicable.
Non-Resident Taxable Person (NRTP)
A foreign person occasionally supplying goods or services in India without a fixed establishment. Must apply at least 5 days before commencement. Registration in Form GST REG-09. Valid for 90 days. Advance tax deposit mandatory. Represented by authorized agent in India.
Input Service Distributor (ISD)
An office of a supplier that receives input invoices for services used by its branches must register separately as an ISD to distribute ITC to branches. W.e.f. 01.04.2025 (Finance Act 2024), the ISD mechanism is mandatory for distributing ITC of common input services to distinct persons — cross-charge is no longer the sole option.
Persons Liable to Deduct TDS — Section 51
Government departments, PSUs, local authorities, and government agencies making inward supplies above ₹2.5L from a registered supplier must deduct TDS @ 2% (1% CGST + 1% SGST / 2% IGST). Register in Form GST REG-07. TDS certificate issued in Form GSTR-7A.
E-Commerce Suppliers — Section 52
Persons supplying goods or services through an e-commerce operator (except services notified under Section 9(5) like transportation, accommodation, housekeeping) must register mandatorily, regardless of their turnover.
Suppliers of Online Information & Database Access Services (OIDAR)
Foreign entities supplying OIDAR services (cloud services, digital content, online gaming, digital advertising, e-learning, etc.) to non-taxable online recipients in India must register and pay IGST. Simplified registration in Form GST REG-10 without requiring PAN.
Any Other Notified Person
Central Government may, by notification, specify other categories. Currently includes: persons supplying goods through ECO (Section 24(ix)), persons making supply of services notified under Section 9(5) (transportation, accommodation, delivery) — the ECO pays tax on their behalf but the supplier must register separately.
Voluntary Registration — Section 25(3)
A person not required to be registered may voluntarily obtain registration. Once opted, they cannot deregister before 1 year from the effective date of registration.
Benefits of Voluntary Registration
Claim Input Tax Credit on purchases. Issue tax invoices, expanding B2B customer base. Compete effectively with registered suppliers. Access government contracts requiring GSTIN. Ability to supply inter-state without restrictions (for goods).
Obligations Triggered
Must file all GST returns (GSTR-1, GSTR-3B, GSTR-9). Must pay GST on all taxable supplies. Cannot opt out for at least 1 year. All compliance obligations of a registered taxpayer apply. Subject to audit, assessment, and notice from GST department.
Multiple Registrations — Section 25(2)
A person with business in multiple states must take separate registration in each state. Within a state, a person with multiple business verticals Rule 11 can take separate registration for each vertical (Form GST REG-01 per vertical). Each GSTIN treated as a distinct person.
Deemed Registration — Section 25(10)
If the proper officer does not act within 7 working days (for Aadhaar-authenticated applications) or 30 days (without authentication) from submission of complete application, registration is deemed granted. ARN (Application Reference Number) is generated on submission.
Composition Scheme — Section 10
A simplified compliance option for small taxpayers. Pay GST at a flat rate on turnover, file quarterly, but cannot collect tax from customers or claim ITC. Opt-in via GST CMP-02 before the start of the financial year.
| Category of Taxpayer | Turnover Limit | GST Rate | Form | Return | Key Restriction |
|---|---|---|---|---|---|
| Manufacturers (other than notified goods) | ₹1.5 Crore | 1% (0.5% CGST + 0.5% SGST) | CMP-02 | CMP-08 (Qly) + GSTR-4 (Annual) | No ITC; cannot supply inter-state |
| Traders (goods) | ₹1.5 Crore | 1% (0.5% + 0.5%) | CMP-02 | CMP-08 + GSTR-4 | No ITC; cannot supply inter-state |
| Restaurants (not serving alcohol) | ₹1.5 Crore | 5% (2.5% + 2.5%) | CMP-02 | CMP-08 + GSTR-4 | No ITC on inputs |
| Service Providers (CGST Rule 7) Notif. 2/2019-CT | ₹50 Lakh | 6% (3% + 3%) | CMP-02 | CMP-08 + GSTR-4 | Cannot supply inter-state services |
| Mixed Supply (goods + services; services ≤10% of turnover) | ₹1.5 Crore | 1% on total turnover | CMP-02 | CMP-08 + GSTR-4 | Service component must not exceed 10% |
Documents Required for Registration
Documents vary based on constitution of business. All documents must be uploaded in PDF/JPEG format (max 1 MB each) on the GST Portal. Aadhaar authentication is mandatory w.e.f. 21.08.2020 — Notification 38/2020-CT.
| Document Category | Proprietorship | Partnership / LLP | Private / Public Ltd Company | Trust / Society / Club |
|---|---|---|---|---|
| PAN Card | Proprietor's PAN | Firm's PAN | Company PAN | Entity PAN |
| Aadhaar Authentication | Proprietor's Aadhaar (OTP/biometric) | All partners' Aadhaar | Authorised signatory Aadhaar | Authorised signatory |
| Constitution Proof | N/A | Partnership deed / LLP agreement | Certificate of Incorporation (MOA + AOA) | Trust deed / Registration certificate |
| Principal Place of Business | Own property: Property tax receipt / Electricity bill / Municipal khata copy. Rented: Rent/lease agreement + NOC from owner + Electricity bill. Consent basis: Consent letter + supporting document. | |||
| Bank Account | Cancelled cheque / first page of passbook / bank statement (showing account number, IFSC, name, branch). Required within 45 days of GSTIN grant (Form REG-31 notice if not submitted timely). | |||
| Photograph | Proprietor | All partners / designated partners | Directors + Authorised signatory | Trustees / Members of Managing Committee |
| Authorization | N/A | Authorisation letter for primary signatory | Board Resolution on letterhead | Resolution of managing body |
| Digital Signature Certificate (DSC) | Optional (EVC via OTP available) | Required for LLP | Mandatory (Class 2/3 DSC) | As applicable |
Registration Process — Step by Step
Governed by Rule 8 (application), Rule 9 (verification), Rule 10 (grant of registration) of CGST Rules. The entire process is online through the GST Common Portal — no physical visit required.
Part A — TRN
Enter PAN, mobile, email. OTP verification. Temp Ref No. (TRN) generated
Aadhaar Auth
Aadhaar OTP / biometric verification for applicant and key persons
Part B — Details
Business details, nature, place, HSN/SAC codes, bank, promoters info
Submit + ARN
Submit form with DSC/EVC. Application Reference Number (ARN) generated
Officer Verification
Proper officer verifies within 7 days (Aadhaar) or 30 days (non-Aadhaar)
GSTIN Issued
15-digit GSTIN + Registration Certificate in Form GST REG-06
Detailed Timeline Rule 9 & 10
27 AAABC1234D 1 Z 527 = State code (Maharashtra) | AAABC1234D = PAN of entity | 1 = Entity number for same PAN in state | Z = Default alphabet | 5 = Check digit (numeric)
Schedules to CGST Act — Supply Classification
The CGST Act contains three schedules that determine the nature of supply and registration implications. Understanding these schedules is critical to determine GST registration requirement and tax treatment.
These activities are treated as supply of goods or services and therefore trigger GST liability and registration obligations even when made without consideration (i.e., free of charge) between related persons or distinct persons.
Permanent Transfer/Disposal of Business Assets
Permanent transfer of business assets on which ITC has been availed is treated as supply. Example: When a company disposes off its machinery on which GST was claimed, GST applies on such disposal. The value is as per Rule 44A or market value.
Supply Between Related Persons / Distinct Persons (in course of business)
Supplies between head office and branches registered in different states (distinct persons under Section 25), or between related persons (as defined in Section 2(84)) made in the course or furtherance of business, are treated as supply. Critical for inter-branch stock transfers and cross-charge of common services.
Import of Services from Related Person / Overseas Establishment
Import of services by a taxable person in India from a related person or from any of its establishments outside India — treated as supply. GST payable under reverse charge by the Indian entity. Registration mandatory for the Indian recipient if not already registered.
Supply of Goods by Agent on Behalf of Principal
When an agent (on behalf of the principal) supplies or receives goods — treated as a supply between principal and agent. Both agent and principal may be liable to register. Relevant for commission agents, del-credere agents, and stock-transfer-agents supplying goods for principals.
Schedule II resolves classification disputes by specifying whether a composite transaction is a supply of goods or a supply of services. This affects the applicable GST rate and the place of supply rules, directly impacting registration and levy of IGST vs CGST/SGST.
| Para | Transaction | Treated as | Practical Example |
|---|---|---|---|
| 1 | Transfer of title in goods | Supply of Goods | Sale of mobile phones, furniture, raw materials |
| 1 | Transfer of undivided share in goods (without transfer of title) | Supply of Services | Joint venture contribution of goods without ownership transfer |
| 2 | Transfer of goods without transfer of title — hire purchase, conditional sale | Supply of Goods | Hire-purchase of machinery; title transfers on final payment |
| 3 | Transfer of business assets to another person (for consideration) | Supply of Goods | Sale of machinery, plant, stock to third party |
| 4 | Renting of immovable property | Supply of Services | Commercial property rentals — 18% GST applicable; registration required if rentals exceed threshold |
| 5 | Construction of complex, building (for sale) — before OC | Supply of Services | Under-construction flat sales; no GST after Occupancy Certificate |
| 6 | Temporary transfer of IP rights | Supply of Services | Software licensing, brand licensing, franchise agreements |
| 7 | Agreeing to refrain from an act / tolerating an act | Supply of Services | Non-compete agreements, penalty for early termination received as compensation |
| 8 | Works contract — construction of immovable property | Supply of Services | Civil construction contracts; 12% or 18% GST as applicable |
Schedule III lists activities that are completely outside the scope of GST — these do not constitute supply, and accordingly are excluded from aggregate turnover computation for registration threshold purposes.
Services by Employee to Employer in Course of Employment
Salary earned by an employee is not a supply of services by the employee. Employer-employee relationship in course of employment is outside GST. However, services provided by director to company (other than those covered under RCM) may be taxable if director is not an employee.
Services by Courts, Tribunals, and Constitutional Bodies
Services provided by a court or tribunal established under any law, any Constitutional body (Election Commission, Comptroller & Auditor General, UPSC, etc.) are outside the scope of supply and hence outside GST registration requirements for such activities.
Functions of MPs, MLAs, Members of Municipalities, Panchayats
Functions performed by Members of Parliament, State Legislatures, Panchayats, Municipalities, and other local authorities in that capacity — not a supply. Allowances and salaries received by them are outside GST.
Funeral, Burial, Crematorium, Mortuary Services
Services by way of funeral, burial, crematorium or mortuary — excluded from supply. No GST liability. These activities are excluded from aggregate turnover and do not trigger registration obligations even if carried out on a large scale.
Sale of Land and Sale of Complete Buildings
Sale of land — outside GST scope (stamp duty applicable). Sale of completed building after Occupancy Certificate — outside GST. Only under-construction properties (before OC) attract GST as services under Schedule II, Para 5. Important for determining developer registration obligations.
Actionable Claims (Other Than Lottery, Betting, Gambling)
Transfer of actionable claims (such as assignment of receivables, rights under contracts) — generally outside GST. Exception: Lottery, betting, gambling, and online gaming (since Budget 2023 amendment) are specifically included in Schedule III as taxable. W.e.f. 01.10.2023: All forms of online gaming (regardless of skill/chance) attract 28% GST on full face value.
Amendment of Registration — Section 28 & Rule 19
Registered persons must notify the proper officer of any change in registration details. Amendments are of two types — core field amendments (requiring officer approval) and non-core field amendments (auto-approved).
Core Field Amendments Rule 19(1)
Require officer approval within 15 days:
• Legal name of business
• Address of principal / additional place of business
• Addition/deletion/retirement of partners, directors, karta, managing committee members, trustee, board of trustees
• Change in constitution of business (proprietorship to partnership, etc.)
Non-Core Field Amendments Rule 19(2)
Auto-approved within 15 days:
• Bank account details
• HSN codes for goods/services
• Authorized signatories
• Mobile number / email address
• Addition of goods and services supplied
• Changes in personal details not affecting constitution
Time Limit for Amendment
Application for amendment must be filed in Form GST REG-14 within 15 days from the date of such change. For core field amendments, the proper officer has 15 working days to approve (Form GST REG-15) or raise objection (Form GST REG-03).
PAN Change — Re-registration Required
Change in PAN of the registered person is not permissible through amendment. A new PAN requires fresh registration in Form GST REG-01. Old registration must be surrendered/cancelled separately. This commonly arises in conversion from proprietorship (individual PAN) to company (company PAN).
Cancellation & Revocation — Sections 29 & 30
Registration can be cancelled voluntarily by the taxpayer or suo-motu by the proper officer. Revocation of officer-initiated cancellation is available within 30 days under Section 30.
Grounds for Cancellation
Voluntary Cancellation (Applicant-Initiated)
A registered person may apply in Form GST REG-16 for cancellation if: (a) business is discontinued/closed; (b) transferred, amalgamated, merged, demerged, or otherwise disposed of; (c) change in constitution of business; (d) turnover below prescribed threshold. Effective date: Future date as specified in application.
Suo-Motu Cancellation — Non-Filing of Returns
If a registered person has not filed returns for 6 consecutive months (for regular taxpayers) or 3 consecutive quarters (for composition taxpayers) — the proper officer may cancel registration after issuing SCN in Form GST REG-17 and granting opportunity of hearing.
Voluntary Registration Not Commenced Within 6 Months
A person who obtained voluntary registration but has not commenced business within 6 months from the effective date of registration — officer may cancel after SCN and hearing in Form GST REG-17.
Fraud / Misrepresentation / Suppression / Contravention
Registration obtained by means of fraud, willful misstatement, or suppression of facts. Or, where the registered person contravenes prescribed provisions. Includes fake invoicing, fraudulent ITC claim, business conducted from non-existent premises. Cancellation effective retrospectively from date of fraud.
Cancellation Process & ITC Implications
| Step | Action | Form | Timeline |
|---|---|---|---|
| 1 | Application for cancellation (voluntary) | GST REG-16 | Any time |
| 2 | Show Cause Notice by officer (suo-motu) | GST REG-17 | As applicable |
| 3 | Reply to SCN by registrant | GST REG-18 | Within 7 working days of REG-17 |
| 4 | Order of cancellation | GST REG-19 | Within 30 days of REG-16/REG-18 |
| 5 | Final Return (GSTR-10) — mandatory | GSTR-10 | Within 3 months of cancellation order / effective date, whichever is later |
| 6 | ITC reversal in GSTR-10 | GSTR-10 | Must reverse ITC on closing stock + capital goods (Rule 44) |
Revocation of Cancellation — Section 30 Rule 23
Extended timeline (Amnesty 2023): Notification 03/2023-CT extended the period for filing revocation applications where cancellation orders were passed up to 31.12.2022 — extended deadline was 30.06.2023. Watch for any fresh amnesty notifications.
Penalties & Offences Related to Registration
Failure to register, registration through fraud, and non-compliance carry significant monetary penalties and potential prosecution under Sections 122, 125, and 132 of the CGST Act.
Key CBIC Notifications — GST Registration
All Central Tax (CT) notifications issued under Section 148 / Section 23 / Section 9(3) of CGST Act that directly affect registration obligations, thresholds, exemptions, and procedures.
Threshold & Exemption Notifications
Enhancement of Registration Threshold for Goods to ₹40 Lakh
Enhanced the threshold turnover limit from ₹20 lakh to ₹40 lakh for exclusively goods suppliers in most states under Section 22(1). States were given the option to opt for ₹20L. Effective from 01.04.2019. Also notified ₹20L threshold for special category states for goods.
Date: 07.03.2019 | Effective: 01.04.2019
View Official Notification ↗Threshold for Service Providers in Special Category States — ₹10 Lakh
Notified ₹10 lakh as the threshold for service providers in specified special category states (Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Uttarakhand, Himachal Pradesh, J&K) with effect from 01.04.2019.
Date: 07.03.2019 | Effective: 01.04.2019
Exemption from Registration — Pure Services to Government (Below Threshold)
Suppliers of services to Central Government, State Governments, UTs, or local authorities through intra-state transactions with aggregate turnover below ₹20 lakh (₹10 lakh for special category states) are exempted from mandatory registration under Section 23(2).
Date: 15.11.2017
Exemption for Inter-State Goods Suppliers — Notified Goods (Handicrafts, Handloom)
Persons making inter-state supplies of notified goods (handloom items, handicrafts, Khadi, silk, zari) are exempt from the mandatory registration requirement under Section 24(i) for inter-state supply — provided their aggregate turnover is below the applicable threshold. Such persons still register under composition or regular scheme if they breach the threshold.
Date: 13.10.2017 | Amended by Notification 03/2018-IT
CBIC Portal ↗Process & Compliance Notifications
Aadhaar Authentication Made Mandatory for Registration
Made Aadhaar authentication mandatory for all new GST registration applications w.e.f. 21.08.2020. Applicants who complete Aadhaar authentication get their applications processed within 3 working days. Non-authentication leads to physical verification. Persons not having Aadhaar must use alternative documents (List A of Notification).
Date: 05.05.2020 | Effective: 21.08.2020
Bank Account Details — Rule 10A Amendment
Made furnishing of bank account details mandatory within 45 days of GSTIN grant or before filing GSTR-3B for the first tax period, whichever is earlier. Non-submission results in Form GST REG-31 notice. Registration may be suspended if bank details not submitted within the extended period.
Date: 22.12.2020
Registration Deemed Granted in 7 Days (Aadhaar Authenticated)
Amended Rule 9 to provide that in case of Aadhaar-authenticated applications where no Show Cause Notice or order is issued by the proper officer within 7 working days of application date, registration shall be deemed to have been granted. This provides certainty to genuine applicants.
Date: 13.09.2022
Insertion of Rule 8(4A) — Aadhaar Authentication Timeline
Inserted Rule 8(4A) requiring that all specified persons complete Aadhaar authentication within 15 days of the ARN generation date. Failure to complete authentication within 15 days results in the application being treated as if Aadhaar authentication was not performed — longer processing timeline (30 days) and physical verification applies.
Date: 26.12.2022
Amnesty Scheme — Revocation of Cancelled Registrations
Extended the time limit for filing revocation applications (under Section 30) for all registered persons whose registrations were cancelled by the proper officer on or before 31.12.2022. Such persons could file revocation application up to 30.06.2023. All returns from the registration date to cancellation date must be filed, and taxes/interest/penalty paid, as precondition.
Date: 31.03.2023 | Deadline: 30.06.2023
Biometric Aadhaar Authentication for High-Risk Applicants
Extended biometric-based Aadhaar authentication (in addition to OTP-based) to high-risk applicants identified by the risk-based system. Such applicants must visit designated GST Suvidha Kendras (GSKs) for biometric verification before registration is processed. Initially rolled out in Gujarat, Maharashtra, and other states.
Date: 27.12.2023
ISD Mandatory — Registration Amendment for Budget 2024
Consequent to Finance Act 2024 making ISD mechanism mandatory for distributing ITC of common services to distinct persons, this notification amended Rules 39, 54, and REG forms to align with the mandatory ISD requirement effective 01.04.2025. Existing cross-charge arrangements for services now being transitioned to ISD route.
Date: 12.03.2024 | Effective: 01.04.2025
Suspension of Registration — Rule 21A Amendment
Amended Rule 21A to provide that registration of a person shall be suspended where system-based comparison of data (GSTR-1/3B/2A mismatches, ITC reversals, aggregate turnover discrepancies) identifies significant anomalies exceeding prescribed limits. Upon suspension, person cannot make taxable supply, issue invoices, or claim ITC. Must file reply within 30 days in Form GST REG-31.
Date: 27.02.2025
CBIC Portal ↗Composition Scheme Notifications
Notified Goods Ineligible for Composition Scheme
Manufacturers of ice cream and other edible ice, whether or not containing cocoa; pan masala; tobacco and manufactured tobacco substitutes; fly ash bricks or fly ash aggregate; bricks of fossil meals or similar siliceous earths — are ineligible for composition scheme under Section 10(2)(e). These manufacturers must register under the regular scheme.
Date: 07.03.2019
Composition Scheme for Service Providers — 6% Rate
Notified the composition scheme for service providers (and mixed suppliers with goods ≤10% of turnover) at a flat rate of 6% (3% CGST + 3% SGST/UTGST) on aggregate turnover not exceeding ₹50 lakh. These suppliers file CMP-08 quarterly and GSTR-4 annually under Rule 62.
Date: 07.03.2019 | Effective: 01.04.2019
Reverse Charge — Mandatory Registration Triggers
Services under Section 9(3) — Reverse Charge (Notified Services)
Any recipient of the following services must register under GST (as recipient under RCM) regardless of turnover: Legal services by advocate to business entity; services by director to company; sponsorship services; services by government or local authority (except specified); import of services; GTA services to registered persons; insurance agent services; recovery agent services; transportation by vessel/aircraft from outside India. Recipients must pay IGST under RCM and register mandatorily under Section 24(iii).
Date: 28.06.2017 | Multiple amendments upto 2025
View Notification ↗OIDAR — Compulsory Registration for Foreign Suppliers
All foreign persons supplying OIDAR services (cloud computing, digital downloads, e-learning, online advertising, online gaming, data services) to non-taxable online recipients (NTORs) in India must compulsorily register under IGST Act. Simplified registration via Form GST REG-10 — no PAN required. IGST payable on all supplies to Indian NTORs. Intermediaries or their India representatives also liable.
Date: 29.03.2019
GST Registration — Data & Analytics
Statistical overview of GST registrations, composition taxpayers, cancellations, and registration growth trends across India.
GSTIN Registrations Growth (FY18–FY25)
Active registered taxpayers in lakh — Year-wise
Registration Type Breakdown
Composition vs Regular vs Other category taxpayers (FY25)
Registration by Business Category
Distribution of registrations by constitution of taxpayer
Cancellation vs New Registrations
Monthly trend — new registrations vs cancellations (FY24-25)
Registration Compliance Checklist
Use this checklist to ensure full compliance with GST registration requirements for a new or existing business.
✅ Pre-Registration
- Calculate aggregate turnover for preceding FY across all supplies and states under same PAN — compare with applicable threshold limit for your state and category
- Check if any mandatory registration trigger under Section 24 applies — inter-state supply, RCM liability, e-commerce, CTP/NRTP status
- Determine correct registration category: Regular, Composition, ISD, TDS deductor, TCS collector, CTP, NRTP, or OIDAR
- Collect all required documents: PAN, Aadhaar, constitution proof, address proof for all business premises, bank account details, authorizations, photographs
- Check if Aadhaar authentication is possible for all specified persons — arrange OTP-linked mobile numbers linked to Aadhaar
- Prepare HSN/SAC code list for all goods and services supplied — required in Part B of REG-01
📝 During Registration Process
- File Part A of GST REG-01 (PAN, mobile, email) — note TRN for Part B completion within 15 days
- Complete Aadhaar authentication for all specified persons within 15 days of ARN to qualify for 7-day processing — check authentication status on GST portal
- Complete Part B with accurate details — business name as per PAN, nature of business, principal place with correct proof, all partners/directors, bank account
- For additional places of business — add each location with complete address and address proof document
- Sign and submit with valid DSC (mandatory for companies/LLPs) or EVC (OTP-based for others)
- Save ARN confirmation and track application status at gst.gov.in — respond to any REG-03 notice within 7 working days
🏢 Post-Registration
- Download GST Registration Certificate (Form GST REG-06) from GST portal and display GSTIN prominently at principal and all additional places of business
- Submit bank account details in the GST portal within 45 days of GSTIN grant or before filing first GSTR-3B — whichever is earlier (Rule 10A)
- Understand effective date of registration — GST applies from this date; issue tax invoices only from effective date onwards; liability arises from that date
- Set up GST return filing schedule: GSTR-1 (11th of next month / quarterly), GSTR-3B (20th of next month / quarterly), GSTR-9 (annual — 31 December)
- Configure accounting / ERP software with GSTIN, HSN/SAC codes, applicable tax rates, and multi-state settings if applicable
- Apply for IEC (Import Export Code) if planning import/export activities — separately required from DGFT portal
- For composition taxpayers: File CMP-02 to formally opt in; ensure no inter-state supply is made and no ITC is claimed on purchases
⚠️ Ongoing Compliance
- Monitor aggregate turnover monthly — if approaching threshold, prepare for registration before crossing the limit
- File amendment application (REG-14) within 15 days for any change in core registration details — legal name, address, partners/directors
- Renew CTP registration (REG-11) before expiry — registration valid for 90 days, extendable by another 90 days
- Check GST portal notifications monthly for any system-generated suspension notice (REG-31) — respond within 30 days to avoid cancellation
- If planning to cancel registration — file GSTR-10 (Final Return) within 3 months of effective cancellation date and reverse ITC on closing stock (Rule 44)
Frequently Asked Questions
Answers to the most common questions on GST registration from our users and tax practitioners.