Indian GST registration

In India, the requirement to register for Goods and Services Tax (GST) depends primarily on the nature of your business activity and turnover rather than simply the existence of taxable operations.

Under Indian GST rules:

• Resident businesses supplying goods must register for GST if their aggregate annual turnover exceeds ₹40 lakh (₹20 lakh in some special category states).
• Service providers must register if their aggregate annual turnover exceeds ₹20 lakh (₹10 lakh in certain special category states). These thresholds apply to resident taxable persons supplying goods and/or services within India.
• Foreign (nonresident) businesses with no fixed place of business in India are generally required to register for GST from the first taxable supply they make in India (i.e., no turnover threshold applies).
• This includes foreign digital service providers selling digital services to Indian customers (e.g., online software, streaming, digital advertising), which must register under the nonresident GST scheme.

Certain supplies (e.g., interstate goods movement, ecommerce supplies, reverse charge transactions) may trigger GST registration even below the general thresholds.

Foreign businesses may need to register for GST in India if they are engaged in activities such as:

• Selling goods in India, including those imported and subsequently sold domestically
• Providing services in India, including electronic/digital services to Indian customers
• Operating through a branch, warehouse, or local physical presence
• Using an ecommerce marketplace to make taxable supplies
• Transporting goods across state borders (interstate supplies)
• Supplying goods/services under reverse charge mechanisms
• Generating taxable supplies in India, regardless of turnover (especially nonresident suppliers)

In practice, many nonresident businesses register through a GST practitioner or tax agent in India to ensure compliance with registration and ongoing reporting requirements.

To register for GST (resident or nonresident), applicants typically need to provide:

• Completed GST registration application (Form GST REG01)
• Legal entity details: legal name, constitution, country of incorporation (for nonresidents)
• Business address and contact details
• Details of principal place of business in India (if any)
• Nature of business activities and expected taxable supplies
• PAN (Permanent Account Number) for Indian entities; for nonresidents, some form of official identification
• Details of promoters/directors/authorised signatories (including proof of identity and address)
• Bank account information
• Proof of place of business (e.g., lease agreement, utility bills) 
• Letter of authorisation/power of attorney if a tax agent or representative is filing on behalf of the business

Applications must be filed electronically through the Goods and Services Tax portal. Registration should be completed before making taxable supplies in India, as late registration can result in penalties. Upon successful registration, businesses receive a GSTIN (Goods and Services Taxpayer Identification Number).