Last checked 2 November 2026
Turnover limits
Under section 22 of the CGST Act you must register within 30 days of your aggregate turnover crossing the threshold. Aggregate turnover is all your taxable, exempt, export and inter-State supplies across India under the same PAN, before tax. It does not include purchases on which you pay tax under reverse charge.
| You supply | Most States | Special category States |
|---|---|---|
| Only goods | ₹40 lakh | ₹20 lakh in several north-eastern and hill States, which kept the lower limit |
| Services, or goods and services | ₹20 lakh | ₹10 lakh in Manipur, Mizoram, Nagaland and Tripura |
The ₹40 lakh limit for goods was a State-by-State option, so check your State’s choice before relying on it. A shop in Maharashtra selling only goods with ₹32 lakh turnover does not have to register; a tailoring service with the same turnover does.
When you must register whatever your turnover
Section 24 lists cases where the threshold does not help you. The common ones for small businesses:
- Inter-State supply of goods. Inter-State supply of services up to the threshold is exempt from registration.
- Selling through an e-commerce operator that collects tax at source. Small goods sellers making only intra-State sales through an e-commerce operator got relief from 1 October 2023, subject to conditions.
- Being liable to pay tax under reverse charge.
- Casual taxable persons, such as a stall at a trade fair in another State.
- Persons required to deduct TDS or collect TCS under GST, input service distributors and agents supplying on behalf of others.
You can also register voluntarily below the limit. That lets you charge GST and claim input tax credit, which helps when your buyers are registered businesses who want credit.
Documents you need
- PAN of the business (or the proprietor’s PAN for a sole proprietorship).
- Aadhaar of the proprietor, partners or directors, for Aadhaar authentication.
- Proof of the principal place of business: electricity bill, property tax receipt, rent agreement or consent letter with the owner’s proof.
- Constitution proof for firms and companies: partnership deed, certificate of incorporation.
- Photograph of the applicant and authorised signatory, and a bank account in the business name (bank details can follow after registration).
Use a mobile number and e-mail you control. One-time codes for login and multi-factor authentication go there.
Steps on the GST portal
- Go to services.gst.gov.in → Registration → New Registration and fill Part A (PAN, mobile, e-mail). Verify with the OTPs to get a TRN.
- Log in with the TRN and fill Part B: business details, promoters, authorised signatory, place of business, goods and services (HSN/SAC), bank account.
- Choose Aadhaar authentication. Without it, a physical verification of the premises is likely.
- Submit with EVC or DSC. You get an ARN to track the application.
- If the officer asks for clarification (Form REG-03), reply within the time given. Once approved you get the certificate (REG-06) with your 15-character GSTIN.
Faster routes since November 2025
From 1 November 2025 the CGST Rules added two faster options. Rule 9A provides for registration within three working days for applicants the system rates as low risk. Rule 14A is an optional simplified scheme for small taxpayers whose monthly output tax liability is expected to stay within ₹2.5 lakh: registration is granted electronically within three working days of Aadhaar authentication. If your liability later goes above the limit you must file a withdrawal (Form REG-32). Read the current rule text on the CBIC site before choosing it, because the conditions matter.
Reading a GSTIN
Every GSTIN has 15 characters, for example 27ABCDE1234F1Z5:
| Part | In the example | Meaning |
|---|---|---|
| Characters 1–2 | 27 | State code (27 = Maharashtra) |
| Characters 3–12 | ABCDE1234F | PAN of the business |
| Character 13 | 1 | Registration number for that PAN in that State |
| Character 14 | Z | Z by default |
| Character 15 | 5 | Check digit, calculated from the first 14 |
A wrong check digit means a typing mistake. Test any GSTIN with our GSTIN validator.
After you register
- Show your GSTIN on your signboard and on every invoice.
- Start a fresh invoice series. Bills raised between the date you became liable and the date of the certificate can be revised within one month of the certificate (Rule 53).
- Decide between monthly returns and the QRMP (quarterly) scheme if your turnover is up to ₹5 crore.
- File returns even in months with no sales: nil returns are still due.
How billinginfo helps
When you set up your business in billinginfo, enter your GSTIN and the State is taken from its first two digits. On paid plans, typing a GSTIN fills the registered name and address for you and your parties. Not registered yet? Make bills of supply or non-GST bills, and switch to tax invoices the day your GSTIN arrives.
