A supplier must register under GST once aggregate turnover crosses ₹40 lakh for suppliers of goods, or ₹20 lakh for suppliers of services. Lower limits apply in some special category states. These thresholds apply in Maharashtra.
Certain persons must register regardless of turnover. These include those making inter-state taxable supplies of goods, sellers through e-commerce operators (subject to exceptions), casual taxable persons and persons liable under reverse charge.
Key points
- Apply online on the GST portal with Aadhaar authentication
- Keep PAN, address proof of business premises, bank details and photographs ready
- Voluntary registration is allowed, and lets you claim input tax credit
- Display the GSTIN at your place of business
General information only, not professional advice. Section references are to the Income-tax Act, 1961; corresponding provisions of the Income-tax Act, 2025 apply from 1 April 2026. Thresholds and dates may change by notification.
CA Rahul Rajendra MohiteACA, M.Com · ICAI Membership No. 622387 · Founder, Rahul R. Mohite & Co., PuneFirm profile and key facts