GST Registration: Who Needs It, Limits and Documents

GST registration gives a business a GSTIN, the right to collect GST and claim input tax credit, and in many cases access to larger clients who only deal with registered suppliers. But registering also brings monthly or quarterly returns. So the first question is whether you must register, and then whether you should.

Turnover thresholds

Registration is compulsory once your aggregate turnover in a financial year crosses the limit:

Type of supplier	Most states (including Maharashtra)	Special category states*
Only goods	₹40 lakh (if the state has opted in and no excluded goods are supplied)	₹20 lakh
Services, or goods and services	₹20 lakh	₹10 lakh

* Manipur, Mizoram, Nagaland and Tripura have the lower ₹10 lakh limit for services. Several other states (for example Arunachal Pradesh, Meghalaya, Puducherry, Sikkim, Telangana and Uttarakhand) apply ₹20 lakh to goods suppliers. Check the current list for your state.

Aggregate turnover is calculated PAN-wise, across India. It includes taxable, exempt, export and inter-state supplies, and excludes GST itself and inward supplies taxed under reverse charge.

Registration required regardless of turnover

You must register even below the threshold if you:

make inter-state supplies of goods (inter-state supply of services below the threshold is exempt from registration)
sell goods through an e-commerce operator such as Amazon or Flipkart. Small sellers of goods on e-commerce can opt out under specified conditions
are liable to pay tax under reverse charge
are a casual taxable person (e.g. an exhibition stall in another state) or a non-resident taxable person
are required to deduct TDS or collect TCS under GST
act as an agent supplying on behalf of others, or are an Input Service Distributor
supply online information and database services (OIDAR) from outside India to unregistered persons in India

Freelancers and exporters of services

A freelancer or consultant in Maharashtra must register once total receipts cross ₹20 lakh in the year. Export receipts count towards this limit.
Below ₹20 lakh, an exporter of services does not have to register.
Once registered, exports go out without GST under an LUT (see our GST on exports article).

Should you register voluntarily?

Benefits: you can claim ITC on purchases, B2B clients prefer registered vendors, it builds credibility for e-commerce and tenders, and it helps exporters claim refunds.
Costs: regular returns, compliance discipline, and having to charge GST to B2C customers.

The composition scheme (turnover up to ₹1.5 crore for goods, ₹50 lakh for services) offers a simple flat rate but no ITC and no inter-state sales.

Documents required

Document	Notes
PAN of the business/proprietor	Mandatory, as registration is PAN-based
Aadhaar of the proprietor, partners or directors and the authorised signatory	For Aadhaar authentication
Photograph of the proprietor, partners or directors	Digital upload
Proof of principal place of business	Electricity bill, property tax receipt, or rent/leave and licence agreement plus an NOC from the owner
Constitution proof	Partnership deed, LLP agreement, or certificate of incorporation with MOA/AOA
Bank account proof	Cancelled cheque or bank statement in the business name (can be added after registration)
Authorisation	Board resolution or letter of authority for the signatory

Step-by-step process

Go to gst.gov.in → Services → Registration → New Registration (Form REG-01).
Part A: PAN, mobile and email, verified with OTPs. You get a TRN.
Part B: business details, promoters, place of business, goods/services (HSN/SAC codes), bank details and documents.
Aadhaar authentication: choose yes to authenticate through an OTP link. Where the system flags risk, biometric authentication and photo capture at a GST Suvidha Kendra may be required.
Verification: the officer may raise a query (Form REG-03), which you answer in REG-04. Applications are normally decided within 7 working days, or up to 30 days where physical verification is needed.
Certificate (REG-06) is issued with your GSTIN.

Simplified registration (Rule 14A, from 1 November 2025)

Applicants whose expected output tax on supplies to registered persons is up to ₹2.5 lakh a month can opt for a simplified scheme. After Aadhaar authentication, registration is granted automatically within about 3 working days.

After registration

Display the GSTIN and certificate at your place of business.
Raise GST-compliant invoices.
File GSTR-1 and GSTR-3B on time (see our GST returns guide), even if they are nil.
Update any change in business details through an amendment within 15 days.

Frequently asked questions

My turnover is ₹18 lakh, but one client is in another state. Do I need GST?
For services, no: inter-state supply of services below ₹20 lakh doesn’t need registration. For goods, inter-state supply generally requires registration regardless of turnover.

Can I register using my home address?
Yes, with ownership proof (or a rent agreement and NOC) and an electricity bill. It must be where you actually do business.

Is there a government fee for GST registration?
No. There is no fee on the portal.

Starting a business or crossing the threshold? Garvita Jain & Co. checks whether you need GST, handles the registration application and officer queries, and sets up your invoicing and return calendar. Contact us here, or at contact@garvitajainandco.com or +91 98678 16597.

This article is general information based on the law as of November 2026 and is not professional advice.

Sources

Official

Professional / CA publications

GST Registration: Who Needs It, Thresholds and Documents