GST registration.
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Suppliers of goods with aggregate turnover above ₹40 lakh and service providers above ₹20 lakh (lower limits apply in special category states). Registration is compulsory regardless of turnover for inter-state suppliers of goods, e-commerce sellers, casual and non-resident taxable persons, and those liable under reverse charge.

Yes. Businesses below the threshold can register voluntarily — often to claim input tax credit or to work with larger customers. Once registered, all the obligations of a regular taxpayer apply.

You receive an ARN as soon as the application is submitted. The GSTIN is typically issued within 7 working days if the officer raises no queries; physical verification can extend this.

A simplified scheme for small businesses with turnover up to ₹1.5 crore (₹75 lakh in special category states). Tax is paid at a flat rate — 1% for manufacturers and traders, 5% for restaurants, 6% for eligible service providers — with quarterly payments and an annual return. Composition dealers cannot claim input tax credit, collect tax from customers or make inter-state outward supplies.

Since 22 September 2025 most goods and services fall under two main rates — 5% and 18% — with a 40% rate for select luxury and sin goods. Many essentials are exempt, and special rates apply to items such as precious metals. Rates are set by the GST Council.

Alcoholic liquor for human consumption, and five petroleum products — crude oil, petrol, high-speed diesel, natural gas and aviation turbine fuel — remain outside GST and are taxed under central and state laws. Electricity is also outside GST.

Most regular taxpayers file GSTR-1 (outward supplies, due on the 11th) and GSTR-3B (summary return and tax payment, due on the 20th) every month, or quarterly under the QRMP scheme, plus the annual GSTR-9. Composition dealers file CMP-08 quarterly and GSTR-4 annually.

Yes. Every registered taxpayer must file returns for each period, including nil returns. Late fees and interest apply to delayed filing.

Yes. A separate GST registration is required for each state or Union Territory from which you make taxable supplies. Multiple places of business within one state can be added to a single registration.

A business that should be registered but is not can face a penalty of 10% of the tax due or ₹10,000, whichever is higher — rising to 100% of the tax due in cases of deliberate evasion — in addition to the tax and interest.

The Goods and Services Tax Network is the not-for-profit company that runs the GST portal and IT system used by taxpayers, the Centre and the states.

Yes. The entire GST registration process is online, so we serve clients anywhere in India.