GST Registration

GST registration is mandatory under Section 22 of the Central Goods and Services Tax Act, 2017 for every supplier whose aggregate annual turnover in a financial year exceeds the prescribed threshold — ₹40 lakh for goods suppliers and ₹20 lakh for service providers (₹10 lakh in special category states). Certain categories must register regardless of turnover: inter-state suppliers, e-commerce operators, persons liable to pay tax under reverse charge, and casual taxable persons (Section 24, CGST Act).\n\nKey compliance after registration:\n- Display GSTIN on all tax invoices (Rule 46, CGST Rules 2017)\n- File GSTR-3B monthly or quarterly (Section 39, CGST Act)\n- File GSTR-1 for outward supply details\n- Maintain accounts for at least 72 months (Section 36, CGST Act)\n\nPenalty for non-registration: 10% of tax due or ₹10,000, whichever is higher (Section 122, CGST Act). Intentional evasion attracts 100% of tax evaded.\n\nProcess: Application via GST Portal → ARN generated → Verification by GST officer → GSTIN issued (typically 7 working days from application date under Rule 9, CGST Rules).

GST registration is the compulsory enrolment of a business in the GST system under Sections 22 to 25 of the CGST Act 2017. Registration is mandatory for businesses whose aggregate turnover crosses the threshold notified under Section 22 — VERIFY: ₹20 lakh for services and ₹40 lakh for goods, with the lower thresholds for the special category states — and for the categories listed under Section 24 that must register regardless of turnover: inter-state suppliers, casual taxable persons, e-commerce operators, input service distributors, and others. The registration is applied for on the GST portal under Rule 8 of the CGST Rules and granted with the GSTIN.

The registration is the business's identity in the tax system. It is what makes the tax charged on the invoice a lawful collection, what makes the input tax credit claimable under Section 16, and what makes the business visible to the buyers who will not trade with an unregistered supplier. For the businesses below the threshold, the registration is a choice — and the choice to register is usually the choice to deal with the registered buyers.

The cost of operating without the required registration is the demand arithmetic: the tax that was collected but never paid, the credit the buyers cannot claim on the unregistered supplier's invoices, and the penalty exposure under the Act. For the businesses above the threshold, there is no choice — only the timing and the correctness of the registration.

This service is for businesses that need to register or are deciding whether to. We determine the registration requirement under Sections 22 and 24, prepare the application under Rule 8 with the business, address and bank details, file on the portal, handle the queries and the physical verification, and keep the registration accurate through the amendments and the changes the business will make.