GST registration

GST registration is mandatory once turnover crosses the threshold (₹40 lakh for goods, ₹20 lakh for services in most states, lower for special-category states) or on certain triggers like inter-state supply or e-commerce.

Registration is also compulsory regardless of turnover for casual taxable persons, those liable under reverse charge, e-commerce operators, and businesses making inter-state taxable supplies of goods. Voluntary registration is allowed below the threshold to claim input credit.