Topic guide · 34 provisions

Registration

Do you need a GSTIN, and how do you keep it

Getting a GSTIN, keeping it, or getting it back.

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Registration is the gate into GST. Below the threshold you can stay outside the system entirely; above it, registration is compulsory within 30 days, and trading without it is an offence that carries both tax and penalty.

The threshold is not one number. A business supplying only goods gets ₹40 lakh in most states. Add any service to the mix and it drops to ₹20 lakh. In the special category states it is lower again. And a handful of situations – selling goods through Amazon or Flipkart, making inter-state supplies, paying tax under reverse charge – require registration from the very first rupee, with no threshold at all.

Getting the GSTIN is usually the easy part. Keeping it is where businesses come unstuck: file returns late for long enough and the department cancels the registration, after which every invoice you raise is legally defective until you get it revoked.

Do you need GST registration? Do you sell goods through a marketplace, or across state lines? answer this first YES NO Register now No threshold applies – from the first sale Check your turnover ₹40L goods / ₹20L services / ₹20L if mixed
The threshold only helps you if none of the compulsory-registration triggers apply first.

Worked example

A Bhopal shop that crossed the line without noticing

Sells only goods, so threshold is ₹40,00,000 Comfortable, for now
Starts charging ₹500 installation on some sales Now supplies a service too Threshold drops to ₹20,00,000
Turnover for the year ₹28,00,000 Already liable, eight months ago

Adding one small service charge moved the goalposts by ₹20 lakh. The shop was liable from the day it crossed ₹20 lakh – not from the day it noticed.

The mistakes that cost people money

Not theoretical risks — the ones we actually see land on clients’ desks.

Assuming the ₹40 lakh limit applies to you. It only applies to a business supplying goods and nothing else – one service line item pulls you down to ₹20 lakh.

Letting returns lapse after registering ‘just in case’. A dormant GSTIN still has to file nil returns, and unfiled ones lead to cancellation and late fees.

Applying with mismatched address proof. The rent agreement, the electricity bill and the application form must all state the identical address, down to the floor and shop number.

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Registration — the complete guide

13 pages covering all 34 provisions, with the plain-language explanation and practice notes for each. Print it, keep it, share it with your accountant.

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Common questions on this

Straight answers to what people actually ask us.

Do You Need GST Registration to Sell on Amazon?

Selling goods on Amazon or Flipkart? GST registration is compulsory regardless of turnover — here is exactly w…

GST Turnover Limit for a Shop: ₹40 Lakh or ₹20 Lakh?

₹40 lakh, ₹20 lakh or ₹10 lakh — the GST registration threshold for a shop depends on what you sell and which …

Can You Get GST Registration Without Owning the Shop?

No property in your name? GST registration works fine on rented premises — here’s exactly which documents the …

How Many Days Does It Take to Get a GST Number?

7 working days, or up to 30 — the real GST registration timeline depends on one choice you make on day one: Aa…

GST Registration Cancelled for Non-Filing? Here’s How to Get It Back

GSTIN cancelled for not filing returns isn’t the end of the road. Here’s the exact revocation process, the 90-…

Is Aadhaar Authentication Compulsory for GST Registration?

Aadhaar authentication for GST isn’t technically mandatory — but skipping it triggers a physical site inspecti…

I Sell on Amazon & Flipkart, Turnover Only ₹8 Lakh — Do I Still Need GST Registration?

Yes — a marketplace goods seller needs GST registration regardless of turnover, even well below the usual ₹20 …

Why Is the GST Threshold ₹40 Lakh for Some Businesses but ₹20 Lakh for Others?

The GST threshold isn’t one fixed number — it depends on whether you supply goods, services, or both, and whic…

I Crossed the GST Threshold Without Realising — Can I Register Late Without Penalty?

Registering late doesn’t automatically waive penalty exposure — here’s the honest picture of what happens and …

Every provision on registration

All 34 of them, each with a plain-language explanation and the full legal text.

CGST Rules, 2017 · 25

Rule 8 Application for registration Rule 9 Verification of the application and approval Rule 9A Grant of registration electronically Rule 10 Issue of registration certificate Rule 10A Furnishing of Bank Account Details Rule 10B Aadhaar authentication for registered person Rule 11 Separate registration for multiple places of business within a State or a Union territory Rule 12 Grant of registration to persons required to deduct tax at source or to collect tax at source Rule 13 Grant of registration to non-resident taxable person Rule 14 Grant of registration to a person supplying online information and database access or retrieval services from a place ou Rule 14A Option for taxpayers having monthly output tax liability below threshold limit Rule 15 Extension in period of operation by casual taxable person and non-resident taxable person Rule 16 Suo moto registration Rule 16A Grant of temporary identification number Rule 17 Assignment of Unique Identity Number to certain special entities Rule 18 Display of registration certificate and Goods and Services Tax Identification Number on the name board Rule 19 Amendment of registration Rule 20 Application for cancellation of registration Rule 21 Registration to be cancelled in certain cases Rule 21A Suspension of registration Rule 22 Cancellation of registration Rule 23 Revocation of cancellation of registration Rule 24 Migration of persons registered under the existing law Rule 25 Physical verification of business premises in certain cases Rule 26 Method of authentication

Reading is free. Getting it wrong isn’t.

Stuck on registration for your own business?

You now know more about this than most people who will advise you on it. If the numbers are big enough that being wrong matters, send us the facts – we will tell you where you stand before you commit to anything.

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