GST Registration is the legal process by which a business entity or individual is assigned a unique 15-digit GST Identification Number (GSTIN) by the tax authorities. It is the fundamental step that allows a business to collect GST from customers and claim Input Tax Credit (ITC) on business purchases. Without registration, a business cannot legally engage in inter-state trade or supply through e-commerce platforms. It serves as a formal recognition of the business as a taxable entity under the Indian indirect tax regime.
Eligibility & Criteria
- Turnover Limits: Normal States: ₹40 Lakhs (Goods), ₹20 Lakhs (Services).
- Special Category (Hilly/NE States): ₹20 Lakhs (Goods), ₹10 Lakhs (Services).