GST Registration Basics — Thresholds, Documents, and Whether You Even Need It

புதுப்பிக்கப்பட்டது: எழுதியவர் WakilBhai Editorial Teamமதிப்பாய்வு செய்தவர் Adv. Arjun Nair, Bar Council of Kerala, KER/0973/2012
60 வினாடி பதில்

GST registration is mandatory once turnover crosses ₹40 lakh for goods (₹20 lakh for services; ₹1020 lakh in special-category states) — and immediately, regardless of turnover, for interstate goods supply and selling through e-commerce operators. Registration is free on gst.gov.in and takes about a week with Aadhaar authentication. Below thresholds, weigh voluntary registration: input credit and B2B credibility vs monthly compliance.

₹40L / ₹20L thresholdsFree on gst.gov.in~1 week with Aadhaar

சட்டப்பூர்வ காலக்கெடுக்கள்

  1. 30 daysRegister within 30 days (of becoming liable)
  2. ~7 working daysApplication processing (with Aadhaar authentication)
  3. Monthly/quarterlyReturns after registration (GSTR-1/3B cycles (QRMP option))
  4. Fin-year basedComposition option (turnover to ₹1.5 crore, 1–6% rates)

படிப்படியாக: என்ன செய்வது

  1. 1

    Do you actually need it?

    Thresholds, compulsory categories, and the freelancer nuances.

    விவரங்களைப் பார்க்கவும்

    Mandatory when: aggregate turnover crosses ₹40 lakh (goods) / ₹20 lakh (services) (₹20L/₹10L in special-category states); OR regardless of turnover for interstate supply of goods, selling via e-commerce operators (Amazon/Flipkart sellers), casual/non-resident taxable persons, and reverse-charge-liable recipients. Key service nuance: interstate services stay exempt up to ₹20 lakh — freelancers serving clients across India under that figure need not register. Exports are interstate supplies — but service exporters under ₹20 lakh remain exempt from registration.

  2. 2

    Register: free, online, Aadhaar-fast

    PAN, Aadhaar, bank, address proof — REG-01 on the portal.

    விவரங்களைப் பார்க்கவும்

    On gst.gov.in: Part A (PAN + mobile/email OTP), Part B (REG-01) with the business details, principal place of business proof (electricity bill + rent agreement/NOC for rented premises — our ₹199 NOC/consent drafting helps here), bank details, photos, and authorised-signatory data. Aadhaar-authenticate for the ~7-working-day track (skipping it invites physical verification and ~30 days). GSTIN + certificate download on approval. The government charges nothing — "GST registration fees" quoted online are agent fees.

    இதை உங்களுக்காகச் செய்கிறோம் — ₹199
  3. 3

    Choose the scheme: regular vs composition

    Input credit + B2B vs flat low tax and light filing.

    விவரங்களைப் பார்க்கவும்

    Regular: charge GST at your rate, claim input tax credit, file GSTR-1/3B (monthly, or QRMP quarterly-with-monthly-payment below ₹5 crore). Composition (goods to ₹1.5 crore; services to ₹50 lakh): flat 1% (traders/manufacturers), 5% (restaurants), 6% (services) on turnover, minimal filing (CMP-08 quarterly) — but no input credit, no interstate supply, no tax collection from customers. B2B businesses and exporters live on the regular scheme; small local B2C often fits composition.

  4. 4

    After the GSTIN: the hygiene that avoids notices

    Invoices, returns even if nil, e-way bills — and cancellation.

    விவரங்களைப் பார்க்கவும்

    Compliance floor: GST-compliant invoices (GSTIN, HSN/SAC, rate-wise breakup), returns even when nil (non-filing auto-cancels registrations and blocks e-way bills), reconcile input credit against GSTR-2B monthly, and generate e-way bills for goods movement ₹50,000+. Display the certificate at premises and GSTIN on signage/website. Winding down or dipping below thresholds: apply for cancellation properly and file the final return — abandoned GSTINs breed notices for years. A ₹299 consultation maps your first-year calendar.

    இதை உங்களுக்காகச் செய்கிறோம் — ₹299

செலவுகள் & என்ன எதிர்பார்க்கலாம்

  • Registration on gst.gov.in

    Agent "fees" are for their service, not govt

    Free
  • Premises NOC/consent drafting

    The common documentation gap

    ₹199
  • Monthly compliance (outsourced)

    Market accountant rates by volume

    ₹500–2,500/month
  • Setup consultation

    Threshold check + scheme choice

    ₹299

This is a legal-process overview, not tax advice — rates, thresholds and scheme fit change with notifications and your specific supplies; confirm current positions with a GST practitioner before acting.

இந்தப் பிரச்சினைக்கான இலவச வடிவங்கள்

அடிக்கடி கேட்கப்படும் கேள்விகள்

I freelance for clients in other states, earning ₹12 lakh. Must I register?

No — interstate SERVICES enjoy the ₹20 lakh threshold exemption (unlike interstate goods, which trigger registration from rupee one). Track aggregate turnover across all your income sources though; crossing ₹20 lakh obliges registration within 30 days.

Do I need GST to sell on Amazon/Flipkart?

For goods, yes — supplying through an e-commerce operator requires registration regardless of turnover (the platforms enforce it at onboarding). Limited relaxations exist for certain intra-state service suppliers via ECOs. Factor the monthly compliance before listing.

Should I register voluntarily below the threshold?

Register if: your clients are B2B (they want your GSTIN and credit), you claim input credit on significant purchases, or tenders/platforms demand it. Stay out if you serve B2C locally under threshold — voluntary registration binds you to full compliance with no exit until cancellation.

What happens if I crossed the threshold months ago and never registered?

Liability runs from the day you became liable: expect registration with effect from then, tax on the intervening supplies (possibly from your pocket — you didn't collect it), interest, and penalty (10% of tax or ₹10,000 minimum; higher for suppression). Regularise voluntarily before a notice finds you — the economics only worsen.

Rented office and the landlord won't give an electricity bill. What works as address proof?

The standard stack: rent agreement + landlord's NOC/consent letter + any utility bill/property-tax receipt of the premises (in the landlord's name is fine). Our ₹199 drafting covers the NOC and consent formats registrars accept; co-working spaces issue their own standard letters.

இந்தப் பக்கம் பொது தகவலுக்காக மட்டுமே வழக்கமான சட்ட நடைமுறையை விளக்குகிறது. இது சட்ட ஆலோசனை அல்ல. உங்கள் சூழ்நிலைக்குத் தகுதியான வழக்கறிஞரை அணுகவும்.