GST Registration Services

GST Registration Services cover the complete process of obtaining, maintaining, amending, and managing GST registration for businesses and individuals under the CGST Act, 2017. This includes eligibility and threshold analysis, selection of the appropriate registration type (regular, composition, casual, NRTP, ISD), preparation and filing of the registration application (Form GST REG-01), responding to officer queries and Show Cause Notices (Form GST REG-03), obtaining the GSTIN and Registration Certificate (Form GST REG-06), handling amendments (Form GST REG-14), managing voluntary cancellation (Form GST REG-16), and filing revocation applications (Form GST REG-21). Post-registration compliance setup — including HSN / SAC mapping, return filing calendars, and ITC tracking — is also a core part of the service.

The aggregate turnover threshold for mandatory GST registration is ₹40 lakhs per annum for suppliers of goods and ₹20 lakhs per annum for suppliers of services. In special category states — including states in the North-East, Uttarakhand, and Himachal Pradesh — the applicable thresholds are lower at ₹20 lakhs for goods and ₹10 lakhs for services. Aggregate turnover for this purpose includes all taxable supplies, exempt supplies, and exports, but excludes inward supplies taxable under the reverse charge mechanism. Certain categories — such as inter-state suppliers, e-commerce sellers, and casual taxable persons — are required to register regardless of their aggregate turnover.

Under the GST Rules, the GST Officer must process a complete and accurate registration application and issue the GSTIN within 7 working days from the date of filing Form GST REG-01. If the officer raises a query (Form GST REG-03), the applicant has 7 working days to respond, following which the officer must take a decision within a further 7 working days. Where physical verification of the principal place of business is ordered, this timeline may extend. Ensuring complete, accurate documentation at the time of initial filing — with no discrepancies — is the most effective way to minimise processing delays and obtain the GSTIN within the standard 7-day window.

Yes. Under Section 24 of the CGST Act, 2017, every supplier of goods or services through an e-commerce operator — such as Amazon, Flipkart, Meesho, Myntra, or Nykaa — is mandatorily required to obtain GST registration, regardless of their aggregate turnover. The standard threshold exemption available to other suppliers does not apply to e-commerce sellers. E-commerce operators are also separately required to register and collect Tax Collected at Source (TCS) at 1% on net taxable supplies made through their platform. A valid GSTIN is a prerequisite for listing products and receiving payments from most major e-commerce platforms in India.

Regular GST registration allows the business to charge GST on outward supplies, claim full Input Tax Credit on eligible purchases, make inter-state supplies, and file monthly or quarterly GSTR returns. The Composition Scheme is available to small businesses with turnover up to ₹1.5 crore (₹75 lakhs for special category states), under which a flat rate of tax is paid on aggregate turnover — without the ability to claim ITC, issue tax invoices, or make inter-state supplies. Composition dealers pay tax quarterly and file an annual return (GSTR-4). The right choice depends on the business's customer profile (B2B vs B2C), supply chain structure, and ability to manage regular GST compliance.

Yes. GST registration is state-specific under the GST framework. A business that operates from or makes taxable supplies from multiple states must obtain a separate GSTIN for each state in which it has a taxable presence — including branch offices, warehouses, depots, or other places of business from which supplies originate. Within a single state, all places of business can be covered under one GSTIN, with the principal place of business as the primary registration and additional locations added as branches. For pan-India businesses, coordinated multi-state GST registration and compliance management is essential to ensure accurate IGST, CGST, and SGST accounting, ITC claims, and return filing across all state registrations.

A person who fails to obtain GST registration when legally obligated to do so is liable to a penalty of 10% of the tax amount due subject to a minimum of ₹10,000, under Section 122 of the CGST Act. In cases where the non-registration involves deliberate intent to evade tax, the penalty escalates to 100% of the tax due. The department can also raise a demand for all GST that should have been collected and remitted during the period of non-registration, along with applicable interest. In serious or repeat cases, prosecution under the GST law is also possible. Voluntary registration, with payment of outstanding tax and applicable late fees, is the most prudent course of action when registration has been delayed.

Yes. A GST registration cancelled by the department — typically due to non-filing of returns or alleged non-compliance — can be revoked by filing Form GST REG-21 within 90 days of the cancellation order (or within 180 days in cases where the cancellation was due to return non-filing, as per recent amendments). A revocation application must demonstrate that the grounds for cancellation no longer exist and, where returns were pending, that all outstanding returns have been filed and dues cleared. If the revocation window has lapsed, a fresh GST registration application is required. Professional assistance in preparing revocation applications — with proper submissions, documentation, and follow-up — significantly improves the likelihood of a successful outcome.