Goods and Service Tax (GST) Registration

GST Registration is the process where a business obtains a Goods and Services Tax Identification Number (GSTIN) from the Government.

Whether you need GST registration depends on factors such as

• your aggregate turnover,
• the nature and location of your supplies and
• other specific situations where registration is compulsory like e-commerce beyond threshold.

The commonly applicable turnover threshold for GST registration is ₹40 lakhs for goods and ₹20 lakh for services, subject to the applicable provisions, State-specific rules and compulsory-registration provisions.

For specified special category States, the threshold can be ₹10 lakh.

Importantly, aggregate turnover is considered on an all-India PAN basis, rather than separately for every State. Certain supplies such as exempt supplies, exports and inter-State supplies are relevant when computing aggregate turnover.

The actual registration requirement should therefore be checked under Sections 22, 23 and 24 of the CGST Act, 2017, rather than relying only on a turnover figure.

In Maharashtra, registration becomes compulsory once your aggregate turnover in a financial year crosses:

• ₹40 lakh if you supply only goods (a few items like ice cream, pan masala and tobacco products are excluded from this higher limit), or
• ₹20 lakh if you supply services, or both goods and services.

'Aggregate turnover' counts all your taxable, exempt and export sales across India under the same PAN — not just one shop.

Not in every situation.

The GST registration provisions have changed over time and there are specific exemptions and notifications which can apply to certain categories of suppliers.

Therefore, an online statement such as “every inter-State supplier must register” is too broad.

Entrecap examines the nature of the goods/services, recipient, State, turnover and applicable exemption before advising whether registration is required.

The exact documents depend on the constitution of the business and the nature of the premises.

For a typical business, documents may include:

• KYC details of proprietor/promoters/partners or directors
• Proof of principal place of business
• Electricity bill or other accepted utility/property document
• Ownership document/Lease document/ Consent from the owner as applicable
• Details of goods and services proposed to be supplied

The GST Portal itself requires information under separate sections covering business details, promoters/partners, authorised signatory, principal place of business, additional places of business, goods/services and authentication

The answer depends on whether the premises are:

Owned by the applicant

Ownership/property-related documents and an appropriate utility document may be required.

Rented or leased

The rent/lease agreement together with appropriate ownership/address evidence may be required.

Used with the owner's permission

A consent/NOC arrangement and supporting documents may be required.

Virtual Office/ Shared or managed premises

The documents should establish the applicant's legitimate right to use the premises for business.

The documents collectively establish that the declared premises can legitimately be used as the principal place of business.

A proprietor, professional, consultant, freelancer or small business may use a residential premises as the principal place of business where the arrangement is genuine and the required supporting documents are available.

GST registration does not automatically require a separate commercial office.

Potentially, yes.The GST framework does not automatically prohibit multiple taxpayers from declaring the same premises.

CBIC's GST FAQs have specifically recognised situations where multiple suppliers may declare the same premises, including shared facilities, provided the necessary documentation and record-keeping requirements are satisfied.

A virtual office can potentially be used as a registered place of business if the required supporting documents are available.

In practical terms, the issue seen is the person leasing the same is usually not the main owner and if the original master agreement is not furnished, registrations can be difficult to obtain.

This is particularly relevant for start-ups, consultants, e-commerce businesses and companies operating from Mumbai or other cities without taking a conventional office.

Rule 14A of the CGST Rules (inserted from 1 November 2025) is an optional fast track for small businesses.

• Who it is for: applicants who expect their output GST on B2B sales within ₹2.5 lakh a month (all taxes and cess combined). It is the tax amount, not the turnover.
• The process is a lot faster since it does not involve officer’s manual intervention.
• If the PAN and adhar are verified, usually GST registration happens on same or next day.

However, a person who has obtained 14A GST registration cannot issue B2B invoices where the total credit to be passed on exceed Rs. 2.5 lakhs a month.

This is one of the most important practical aspects of Rule 14A.

If the taxpayer wants to withdraw from the Rule 14A option, the GST Portal provides FORM GST REG-32 for withdrawal, followed by the prescribed officer approval process in FORM GST REG-33.

The taxpayer should not simply start exceeding the Rule 14A limit and assume that the registration automatically changes to an unrestricted registration.

The withdrawal mechanism should be followed.

No. A person registered under Rule 14A cannot obtain another registration in the same State/UT under Rule 14A against the same PAN.

This is one of the important restrictions that should be checked before selecting the option.

Yes.The GST Portal has introduced FORM GST REG-32 for applying for withdrawal from the Rule 14A option.

The application is subject to the conditions prescribed under Rule 14A, including applicable return-filing requirements and the status of cancellation proceedings.

After approval, the taxpayer can report supplies exceeding the Rule 14A limit from the permitted period specified under the rules.

From 1 October 2026, GSTN introduced a new “Multistate Registration” facility on the GST Common Portal.

It allows an eligible taxpayer requiring registration in multiple States/UTs under the same PAN to initiate the applications through a common process.

The facility generates a Master Temporary Reference Number (Master TRN) through which common registration information can be entered once.

Separate State/UT-specific TRNs are then generated for completing the individual applications.

No.

The Master TRN simplifies the application process. It does not change the fundamental State-wise GST registration structure.

If a company requires GST registrations in Maharashtra, Gujarat and Karnataka, it will still receive separate GSTINs for each State after the respective applications are approved.

Yes, where the business is eligible and actually requires registration in those States.

For example, a company operating from Andheri or Borivali, Mumbai, which is opening warehouses or business locations in Gujarat and Karnataka, can use the new multi-state registration workflow to initiate the registrations together.

It depends on the nature of your supplies, the platform and the applicable provisions.

Section 24 of the CGST Act contains compulsory-registration provisions for specified categories, including specified suppliers making supplies through e-commerce operators.

However recently the position has evolved over time, including changes and exemptions for certain categories of suppliers.

Entrecap examines the platform, goods/services, State, turnover and the applicable current notification before advising.

A Casual Taxable Person is generally a person who occasionally undertakes taxable supplies in a State/UT where the person does not have a fixed place of business.

For example, imagine a company based in Mumbai participating in a temporary trade exhibition in Delhi and making taxable supplies there.

The company may need to examine the casual taxable person provisions rather than simply using its Maharashtra GSTIN for all purposes

The CGST Rules provide that a casual taxable person should generally apply at least five days before commencing business in the relevant State/UT.

The application process also involves an advance tax deposit based on the estimated tax liability, subject to the applicable provisions.

The registration of a casual taxable person is generally valid for the period specified in the application or 90 days from the effective date of registration, whichever is earlier, with the possibility of extension for a further period of up to 90 days subject to the applicable provisions.

Obtaining the GSTIN is the beginning of GST compliance — not the end.

A newly registered business should immediately check:

1. GST registration certificate prominently displayed in every place of business
2. Get knowledge of HSN/SAC classification, tax rates
3. Issue invoices only as per GST (Invoice) Rules
4. Adding Bank account details within 30 days
5. Noting Return frequency and E-way bill requirements
6. Input Tax Credit process
7. Accounting software configuration

For a regular taxpayer, two returns:

• GSTR-1 — details of your sales.
• GSTR-3B — a summary return with tax payment.

Businesses with turnover up to ₹5 crore can opt for the QRMP scheme — quarterly returns, with tax paid monthly. Composition taxpayers file a quarterly payment form and an annual return instead.

Annual turnover includes Form like GSTR 9/9C to be filed after reaching a turnover threshold.

Missed returns bring late fees, and six months of non-filing is a ground for cancellation. Our GST consultancy page is here.

A core amendment is a change to certain important registration particulars that requires processing/approval by the GST authorities.

Examples can include significant changes relating to the constitution of the business, change in Directors/Partner/ principal place of business and other specified core fields.

As per the recent amendments proposed in October 2026, except Principle place of business, all other amendments are proposed to be made as straight forward processing without officer intervention.

A non-core amendment generally covers registration information that can be updated through the GST Portal without the same officer-approval process applicable to core fields, subject to the portal's current functionality.

Examples may include certain contact and banking details.

The GST Portal currently specifically permits bank account details to be added through the non-core amendment functionality.

A change in the principal place of business is generally a core amendment and may require supporting documentation and approval.

This becomes particularly important when a business moves from one Mumbai location to another — for example, from Kandivali to Andheri, Borivali to Goregaon or one commercial premises to another.

The GST registration should be amended rather than simply continuing to use the old address.

Suspension is different from cancellation.

A GST registration can be suspended in specified circumstances, including while cancellation proceedings are pending or where the authorities identify specified discrepancies/anomalies.

The CGST Rules contain specific provisions under Rule 21A dealing with suspension.

During suspension, the taxpayer needs to understand what supplies and return obligations continue to apply and address the underlying issue promptly.

Cancellation may be considered when the business:

• Has stopped carrying on business
• Has transferred or closed the business
• No longer remains liable for registration
• Has undergone a relevant change in constitution
• Is otherwise eligible for cancellation under the GST law

No.

Closing the business does not automatically cancel the GST registration.

Until the registration is appropriately cancelled or otherwise dealt with, the taxpayer may continue to have GST compliance obligations.

The appropriate cancellation application should be filed and the pending tax/return matters should be addressed.

Yes.

Some examples where GST registration can be cancelled

• No business being conducted from the declared place
• Issuing invoices without actual supply
• Certain return-related defaults
• Certain violations of GST provisions
• Failure to comply with specified requirements

Yes.

Entrecap Business Services assists businesses across Borivali, Kandivali, Malad, Goregaon, Andheri and all Suburbs of Mumbai with GST registration and related compliance.

Our approach is not limited to obtaining the GSTIN but to provide complete GST advisory services.

This is particularly useful for start-ups, professionals, e-commerce businesses, SMEs and companies setting up their first GST registration.

Yes.

This has become particularly relevant following GSTN's October 2026 Multi-State Registration facility using a Master TRN.

For example, a company headquartered in Borivali, Mumbai may be expanding into Gujarat, Karnataka, Delhi and other States.

Entrecap approaches GST Registration as the first step in building a workable GST compliance structure, rather than simply obtaining a GSTIN. Our objective is to make GST compliance easier for the business owner. You can check our GST consultancy here.

For businesses in Borivali, Kandivali, Malad, Goregaon, Andheri and across Mumbai's suburbs, Entrecap Business Services provides end-to-end GST Registration and GST compliance support.