GST Registration: More Than Just a Turnover Threshold
Most business owners know about the ₹40 lakh threshold for goods or ₹20 lakh for services. But 11 categories of businesses must register regardless of turnover.
Critical: If you sell on Amazon, Flipkart, Meesho, or any e-commerce platform, you must register for GST even if your first sale is worth ₹1. Zero turnover threshold for e-commerce sellers.
Threshold Limits at a Glance
| Business Type | GST Threshold |
|---|
| Goods — Normal States | ₹40 lakh |
| Services — Normal States | ₹20 lakh |
| Goods + Services — Special Category States | ₹10 lakh |
| E-commerce sellers | ₹0 (mandatory) |
| Inter-state suppliers | ₹0 (mandatory) |
Special Category States: All NE states, Himachal Pradesh, Uttarakhand, J&K
11 Categories: Mandatory Registration Regardless of Turnover
| # | Category | Who It Applies To |
|---|
| 1 | E-commerce sellers | Anyone selling on Amazon, Flipkart, Meesho, etc. |
| 2 | Inter-state suppliers | Any business selling across state borders |
| 3 | E-commerce operators | Platforms collecting payment on behalf of others |
| 4 | Casual taxable persons | Temporary business outside home state |
| 5 | Non-resident taxable persons | Foreign entities supplying in India |
| 6 | Agents | Commission agents of registered persons |
| 7 | TDS deductors under GST | Govt departments, PSUs above threshold |
GST Registration Timeline
| Stage | Timeline | What Happens |
|---|
| Document submission | Day 1 | Application filed, ARN generated |
| Officer review | Day 1–7 | Jurisdiction officer reviews |
| GSTIN issued | Day 7–10 | Certificate of Registration |
Post-Registration Compliance
| Return | Due Date | Late Fee |
|---|
| GSTR-1 (Monthly) | 11th of next month | ₹50/day |
| GSTR-3B | 20th of next month | ₹50/day + 18% interest |
| GSTR-9 (Annual) | 31 December | ₹200/day |