GST registration

You must register for GST when your turnover crosses the limit that applies to you, or when the law requires registration whatever your turnover. You apply on the GST portal and receive a GSTIN.

Last reviewed 2026-10-18. GST facts checked as of 2026-07-22.

Who must register

A business must register once its yearly turnover goes above a limit. The limit is not the same for everyone: it depends on whether you supply goods or services, and on the state where you operate. The government changes limits by notification, so check the current figure on the portal.

Some businesses must register whatever their turnover. Examples include those who make supplies to another state in many cases, who sell through certain online platforms, or who are liable to pay tax under reverse charge. The portal lists the cases.

Voluntary registration

A business below the limit can register by choice. Registered businesses can issue tax invoices and let their buyers claim input tax credit, which some buyers prefer. Registration also brings the duty to file returns, even in a period with no sales.

What you need to apply

The PAN of the business or the owner.
A mobile number and an email address that you can verify.
Proof of the business address, and the address details.
A photograph and identity details of the owner or partners.
Constitution documents, for a company or a partnership.

Bank account details are optional when you apply and are added later through an amendment application, within the time shown below. You apply on the GST portal and receive an application reference number. After the officer is satisfied with the documents, the portal issues the registration certificate and your GSTIN.

After you have a GSTIN

Show the GSTIN on your invoices and on your business name board.
Issue tax invoices with the right tax on them.
File your returns on time, even when you made no sales.
Tell the portal when your details change, or when you want to cancel the registration.

Figures from the official source

Bank account details due within:45 days from the grant of registration, or the due date of the first return if that is earlieras of 2026-10-18 · CGST Rules, 2017, rule 10A

Official sources

Questions

Do I need GST registration if my turnover is small?

Not always. A turnover limit applies, but some businesses must register whatever their turnover. Check the portal or ask your accountant.

Can I register by choice?

Yes. A business below the limit can register voluntarily and then has to follow the same rules.

Do I have to file returns if I made no sales?

Yes, a registered business still files its returns. The portal has a way to file a nil return.

Try Bahi Khata free during early access

Set up your company in a few minutes. No card needed.

Start free trial