In short
GST registration gives a business a GSTIN. Whether it is required depends on turnover, the nature of supplies and specific provisions, so it is worth confirming for your business rather than relying on one threshold figure.
On this page
GST registration is the process through which a business is registered under the Goods and Services Tax system and receives a GSTIN.
Which factors decide whether registration applies?
- The business’s aggregate turnover
- Whether it supplies goods, services or both
- Where and how it supplies, including inter-state supplies
- Specific provisions that require certain businesses to register
Because these factors interact, it is worth confirming your position for your specific business rather than relying on a single threshold figure.
What happens after registration?
A registered business takes on ongoing obligations, including issuing compliant invoices and filing periodic returns.
Voluntary registration
Some businesses that are not required to register choose to do so. Whether this is sensible depends on your customers and costs.
This page is general information, not legal or tax advice for your situation. Rules change; talk to AROBA before acting on it.