What is the turnover limit for GST registration?

For most states, GST registration is mandatory when annual turnover exceeds Rs. 40 lakh (goods) or Rs. 20 lakh (services). For special category states (North-East, hill states), the limit is Rs. 20 lakh (goods) and Rs. 10 lakh (services).

Is GST registration mandatory for e-commerce sellers?

Yes. Anyone selling through an e-commerce operator (Amazon, Flipkart, Meesho etc.) must register for GST regardless of turnover. The Rs. 40 lakh threshold exemption does not apply to e-commerce sellers.

Can I cancel GST registration later?

Yes. You can apply for GST cancellation if your turnover falls below the threshold, you close your business, or you transfer your business. Cancellation applications are filed in Form REG-16 on the GST portal.

GST Registration — Eligibility, Documents & Process

Q: What is a consent letter for GST registration?

If your business operates from a premises you do not own (rented, shared, or family-owned), you need a consent letter from the owner along with their address proof. This is one of the most common reasons for GST registration rejection.

Who Needs GST Registration?

GST registration is mandatory when your aggregate annual turnover crosses the threshold limit. The threshold depends on your state and the nature of supply.

Category	Goods	Services	States covered
Normal states	₹40 lakh	₹20 lakh	Most states including UP, Maharashtra, Delhi, Karnataka etc.
Special category states	₹20 lakh	₹10 lakh	Manipur, Mizoram, Nagaland, Tripura, Uttarakhand, Himachal Pradesh
J&K, Assam, Arunachal, Meghalaya, Sikkim	₹40 lakh	₹20 lakh	Revised — same as normal states from 2020

Mandatory Registration — Regardless of Turnover

These categories must register even if turnover is below the threshold:

Inter-state supply of goods — selling goods to another state (no threshold exemption)
Inter-state supply of services — exempt up to ₹20 lakh threshold (Notification 10/2017-IGST); above ₹20 lakh, mandatory
E-commerce sellers of goods — selling goods through Amazon, Flipkart, Meesho etc. — mandatory regardless of turnover
E-commerce sellers of services — if turnover is below ₹20 lakh and supply is intra-state, registration may not be compulsory (Notification 65/2017); above threshold — mandatory
E-commerce operators — platforms that facilitate supply by others (Amazon, Flipkart, Swiggy, Zomato etc.) — mandatory regardless of turnover
Casual taxable persons — temporary business in a state where you are not normally established
Non-resident taxable persons — foreign businesses making taxable supply in India
Persons liable under Reverse Charge (Section 9(3)) — specified services like legal services, GTA, import of services etc.
Input Service Distributor (ISD)
Persons deducting TDS under GST (Government entities, PSUs under Section 51)

E-commerce sellers — goods vs services rule differs

Goods sellers on Amazon, Flipkart, Meesho, Myntra — GST registration is mandatory regardless of turnover. No threshold exemption applies.

Service sellers on platforms like Urban Company, freelance marketplaces — if your aggregate turnover is below ₹20 lakh and you are supplying intra-state only, registration may not be compulsory. Above ₹20 lakh or if supplying inter-state — mandatory.

Swiggy / Zomato restaurant partners — the platform pays GST on your behalf under Section 9(5); if your turnover is below ₹20 lakh and you are not otherwise required to register, compulsory registration may not apply. Consult a practitioner for your specific situation.

Documents Required

Documents vary slightly by business type. Below is the complete checklist for the three most common categories.

Proprietorship

Required documents — Proprietorship / Individual

PAN card of proprietor

Aadhaar card of proprietor

Photograph (passport size)

Bank account details (cancelled cheque or bank statement)

Proof of business address

Rent agreement / NOC / consent letter (if premises not owned)

Electricity bill of premises (not older than 2 months)

Mobile number linked to Aadhaar (for OTP verification)

Partnership Firm

Required documents — Partnership / LLP

PAN card of the firm

PAN card of all partners

Aadhaar card of authorised signatory partner

Partnership deed

Proof of principal place of business

Rent agreement / NOC / consent letter

Electricity bill of premises

Bank account details of the firm

Authorisation letter (designating one partner as signatory)

Photographs of all partners

Private Limited / OPC / LLP

Required documents — Company / OPC / LLP

PAN card of the company

Certificate of Incorporation

Memorandum & Articles of Association

PAN & Aadhaar of all directors / designated partners

Board resolution authorising GST registration

Proof of registered office address

Rent agreement / NOC / consent letter for premises

Electricity bill of premises

Bank account details (cancelled cheque or statement)

DSC (Digital Signature Certificate) of authorised director

Consent letter — most overlooked document

If your business runs from a home or premises owned by a family member, you need a consent letter from the owner along with their address proof and the electricity bill. Without this, the officer will raise a query and your registration will be delayed. We provide GST consent letter drafting — see the cost estimator below.

Step-by-Step Registration Process

Gather documents

Collect all required documents based on your business type (checklist above). Ensure the electricity bill is not older than 2 months and Aadhaar is linked to your mobile number for OTP.

1-2 days

File Part A — GST REG-01 (PAN & mobile verification)

Go to gst.gov.in → New Registration. Enter PAN, mobile, email. An OTP is sent to verify. On successful verification, a Temporary Reference Number (TRN) is generated.

15 minutes

File Part B — Business details & document upload

Using the TRN, log in and complete Part B — business name, type, address, bank details, HSN/SAC codes, and upload all documents. Submit using Aadhaar OTP or DSC.

30-60 minutes

Application Reference Number (ARN) generated

After submission, an ARN is generated. The application is assigned to a GST officer for verification. You can track status using the ARN on the GST portal.

Immediately on submission

Officer verification — query or approval

The assigned officer reviews the application within 7 working days. If documents are in order, the GSTIN and registration certificate (Form REG-06) are issued. If there is a query, you receive Form REG-03 and must reply within 7 working days in Form REG-04.

3-7 working days

GSTIN issued — certificate available on portal

The GST registration certificate (Form REG-06) is available to download from the GST portal under Services → User Services → View/Download Certificates. The GSTIN must be displayed at all business premises.

Available immediately on approval

Common Rejection Reasons

These are the most frequent reasons for GST queries or rejections — addressing them before filing saves significant time.

No consent letter for shared or family-owned premises

Fix: Get a signed consent letter from the owner + their address proof + electricity bill.

Electricity bill older than 2 months

Fix: Use the most recent electricity bill. If electricity is in the owner's name, the consent letter becomes even more important.

Aadhaar not linked to mobile — OTP not received

Fix: Update Aadhaar-mobile linking at any Aadhaar Seva Kendra before applying. Takes 1-2 days to update.

PAN name mismatch with Aadhaar or bank records

Fix: Ensure the name on PAN exactly matches the application. Initials vs full name differences often cause this.

Wrong HSN / SAC codes selected

Fix: Use the HSN/SAC code search on the GST portal. Goods use HSN (6-8 digits), services use SAC (6 digits). Getting this wrong does not always cause rejection but creates compliance issues later.

Physical verification ordered by officer

Fix: Ensure someone is available at the business address to receive the officer. Missing a physical verification leads to rejection. Verification is common for new addresses in commercial areas.

Register with Taxation360 Advisory

Government fee for GST registration is nil. Answer 3 quick questions below — we show your exact documents checklist and our fee based on your business type.

GST Registration — Fee & Documents

Answer 3 quick questions. We show your documents list + our exact fee.

Govt. fee: Nil

Step 1 of 3 What type of business?

Proprietorship / Individual

Sole owner — business in your own name

₹999

Partnership Firm

Two or more partners — unregistered or registered firm

₹1,499

Private Limited / OPC / LLP

Registered company with MCA incorporation

₹1,999

Step 2 of 3 Who owns the business premises?

I own the premises

Property is in your name — ownership proof available

No extra

Rented — rent agreement exists

Registered or unregistered rent agreement in your name

No extra

Rented — no agreement yet

We draft a rent agreement between you and the owner

+₹799

Family / shared — no agreement

Home office or shared premises — consent letter needed

+₹199

Step 3 of 3 Any additional services?

Your quote is ready

Documents list and exact fee shown on the right.

Everything in the fee includes document review, portal filing, ARN tracking and follow-up until your GSTIN is issued. No surprise charges.

Book this — https://taxation360.in/consultations

Your quote

Documents needed

Select business type to see checklist

Fee breakdown

Govt. portal fee Nil

Total fee

₹—

No hidden charges · Govt. fee: Nil

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Frequently Asked Questions

For normal states, GST registration is mandatory when annual turnover exceeds Rs. 40 lakh for goods or Rs. 20 lakh for services. For special category states (Manipur, Mizoram, Nagaland, Tripura, Uttarakhand, Himachal Pradesh), the limit is Rs. 20 lakh for goods and Rs. 10 lakh for services.

Typically 3 to 7 working days if all documents are in order and no physical verification is required. If the officer raises a query (Form REG-03), you get 7 working days to reply. Physical verification, if ordered, can extend the total time to 15-30 days.

It depends on what you sell. If you sell goods through any e-commerce platform — Amazon, Flipkart, Meesho, Myntra — GST registration is mandatory regardless of your turnover. No threshold exemption applies to goods sellers on e-commerce. However, if you sell services through a platform (freelance services, tutoring, etc.) and your aggregate turnover is below Rs. 20 lakh with intra-state supply only, registration may not be compulsory under Notification 65/2017. For restaurant partners on Swiggy or Zomato, the platform pays GST on your behalf under Section 9(5) if you are below the threshold. When in doubt, consult a practitioner — the rules differ significantly by supply type.

If your business operates from premises you do not own — rented, shared office, or family-owned home — you need a consent letter from the property owner, along with their address proof and the electricity bill of that premises. This is required for the GST portal and is one of the most common reasons for registration queries.

Yes. You can voluntarily register for GST even if your turnover is below the threshold. This is beneficial if your customers are GST-registered businesses (they can claim ITC from your invoices) or if you want to claim ITC on your own purchases.

Yes. You can apply for cancellation in Form REG-16 if your turnover falls below the threshold, you close the business, or transfer it. Note that after voluntary registration, you must stay registered for at least one year before applying for cancellation.

This is an informational reference — not legal advice. GST rules are subject to CBDT and GSTN notifications. Consult a qualified practitioner for your specific situation. Book a consultation →