Who Needs GST Registration in India? (Updated 2025 Guide)

Understanding who should register for GST is essential for ensuring compliance and avoiding penalties under Indian tax law. Here's a breakdown of individuals and businesses that are required—or can benefit—from registering for GST in India. ✅ Mandatory GST Registration Criteria 1. Based on Aggregate Turnover Service Providers: Must register if annual turnover exceeds Rs. 20 lakhs (Rs. 10 lakhs for special category states). Suppliers of Goods: Must register if turnover crosses Rs. 40 lakhs annually (subject to state-specific thresholds). 2. Interstate Supply of Goods Businesses that supply goods from one state to another must register for GST regardless of turnover. Service providers, however, need to register only if turnover exceeds Rs. 20 lakhs (Rs. 10 lakhs in special category states). 3. Selling Through E-Commerce Platforms Anyone selling goods or services via platforms like Amazon, Flipkart, Meesho, etc., must compulsorily register for GST, irrespective of turnover. 4. Casual Taxable Persons Individuals or businesses setting up seasonal shops or stalls must register for GST even if turnover is below threshold limits. 📋 Types of GST Registration in India 🔹 Regular Registration (Normal Scheme) Applicable to businesses meeting any of the above criteria. Most standard taxpayers fall under this category. 🔹 Non-Resident Taxable Person For foreign individuals/entities providing taxable goods or services in India but without a fixed place of business. Valid for 3 months. 🔹 Casual Taxable Person Ideal for those setting up temporary or seasonal business operations. A deposit equal to the expected GST liability must be paid upfront. Registration is valid for 3 months. 🔹 Composition Scheme For small taxpayers with turnover up to Rs. 1.5 crore. Allows payment of GST at a lower fixed rate (1%, 5%, or 6%). However, input tax credit cannot be claimed. 📝 Documents Required for GST Registration PAN Card of the business or applicant Aadhaar Card Proof of business address (electricity bill, rent agreement, etc.) Bank account details (cancelled cheque or statement) Photograph of the owner/authorized signatory Business registration certificate (if applicable) https://www.filing24.in/gst-registration/