At what turnover do I need to register for GST and how do I do it

Question

I run a small business and my turnover is growing, and I want to know when I am legally required to register for GST. I have been reading conflicting things online and I would like to understand what Indian law actually says about this, which Act and Section applies, what the realistic timelines and costs are, and what I should be doing right now to protect my position. If the matter can be resolved without litigation I would prefer that route, but I want to know what my rights are before I agree to anything or sign any document.

MyVakeel Legal Desk · Accepted Answer

At what turnover do I need to register for GST and how do I do it is governed in India primarily by Central Goods and Services Tax Act, 2017, Section 22, Central Goods and Services Tax Act, 2017, Section 24 and Central Goods and Services Tax Act, 2017. The short answer is set out below, followed by the practical steps most people in this situation need to take. Read it alongside the specific provisions named, because the exact relief available to you turns on the facts you can prove on paper.

Section 22 of the Central Goods and Services Tax Act, 2017 requires every supplier to obtain GST registration once aggregate turnover in a financial year crosses the threshold prescribed for goods or services, which differs by category and by whether the state is a special category state, and this registration is state-wise, meaning separate registration is needed for each state where you have a place of business above the threshold.

Section 24 lists categories of persons who must register compulsorily regardless of turnover, including those making inter-state taxable supplies, persons required to pay tax under reverse charge, casual taxable persons, non-resident taxable persons, e-commerce operators, and persons supplying through an e-commerce platform in most cases, so turnover alone does not determine registration obligation for these categories.

The registration process is entirely online through the GST portal, requiring PAN, business constitution proof, address proof of the place of business, bank account details, and Aadhaar-based authentication in many cases, and a GST Identification Number is issued upon approval, generally within a few working days if the application and documents are in order.

Operating without registration when required attracts penalty under Section 122 of the CGST Act, computed at a specified percentage of the tax evaded or a minimum amount, whichever is higher, in addition to the tax and interest liability that would apply if registration had been obtained on time, so it is safer to register proactively as turnover approaches the threshold.

What to do next: 1) Calculate aggregate turnover across all business verticals under the same PAN; 2) Check if you fall under any compulsory registration category regardless of turnover; 3) Apply for registration on the GST portal with required documents; 4) Track approval status and download the registration certificate.

If the other side has already issued a notice, filed a case or set a deadline, treat the matter as time-sensitive — most remedies under Central Goods and Services Tax Act, 2017, Section 22 carry limitation periods, and a delay you cannot explain weakens an otherwise strong case. You can post the details on the MyVakeel forum for a practising advocate to review, or book a paid consultation with a Bar Council verified lawyer in this practice area.