GST Registration Threshold Limits
As per current GST rules (2026), businesses with annual turnover exceeding ₹40 lakhs (goods) or ₹20 lakhs (services) must mandatorily register for GST. For special category states, the threshold is ₹20 lakhs (goods) and ₹10 lakhs (services).
Who Must Register for GST?
- Businesses exceeding the annual turnover threshold
- Businesses engaged in inter-state supply of goods/services
- E-commerce sellers (even below threshold)
- Casual taxable persons making occasional taxable supplies
- Input Service Distributors (ISD)
Documents Required
- PAN Card of the entity
- Proof of business address (electricity bill, rent agreement)
- Bank account details (cancelled cheque)
- Aadhaar Card of authorized signatory
- Incorporation certificate (for companies/LLPs)
- Digital Signature Certificate (for companies)
Process & Timeline
GST registration is processed on the GST portal (gst.gov.in). After submission, a TRN (Temporary Reference Number) is generated. Officers typically process applications within 3-7 working days. A GSTIN (15-digit registration number) is issued upon approval.
GST
GSTIN
Taxation
Indirect Tax