Monday – Friday, 11:00 AM – 6:00 PM IST
When registration is required, what documents are typically needed, and how GSTIN, amendments, and cancellation work at a high level.
Registration is generally required when aggregate turnover exceeds the notified threshold (commonly ₹40 lakh for goods and ₹20 lakh for services in many States, with special thresholds for special-category States), or on a compulsory basis for inter-State supplies, e-commerce operators, casual taxable persons, and other notified cases, subject to exemptions.
Inter-State taxable supplies (with exceptions), persons required to pay tax under reverse charge, e-commerce operators required to collect TCS, non-resident taxable persons, and persons making taxable supplies through an e-commerce operator (as applicable).
PAN, Aadhaar (where applicable), proof of business constitution, proof of principal place of business, bank account details, authorised signatory particulars, and photographs as required on the GST portal.
On approval, a Goods and Services Tax Identification Number (GSTIN) is allotted. The effective date of registration depends on the application and the date liability arose.
Changes in business particulars should be updated on the portal. Cancellation may be sought or initiated by the department in prescribed circumstances; GSTR-10 (final return) applies after cancellation.
Related: Composition scheme · Returns · Enquire
This material is for general information. It is not a legal opinion. Verify due dates and rates on the GST portal and CBIC notifications before acting.
