Reviewed 16 October 2026. GST liability depends on the nature of supply, aggregate turnover, location and statutory exceptions. This guide is a practical starting point, not a tax opinion.
When a Kerala business needs GST registration
Do not apply a single turnover figure to every business. In general, taxable services and mixed supplies commonly use a ₹20 lakh aggregate-turnover threshold. A person exclusively supplying eligible goods may qualify for a threshold up to ₹40 lakh under the applicable notification. That higher threshold has conditions and exclusions. Aggregate turnover is computed on an all-India PAN basis, and specified categories under section 24 or other notifications may need registration even below a threshold. Check your exact supply, State activity and current notification before relying on the exemption.
The GST portal also permits voluntary registration. Once registered, the taxpayer must follow the corresponding invoice, tax-payment, return and record duties. A business that is not required to register should compare those duties with its actual commercial need before opting in.
Who should check compulsory registration separately?
Some categories may be liable independently of the ordinary threshold, while section 23 and notifications provide exclusions or exemptions. Inter-State supplies, e-commerce and reverse-charge situations have exceptions that have changed over time. Do not use an old checklist as a substitute for reading the current provisions and notifications. If any transaction crosses State borders or uses a marketplace, confirm the exact rule with a GST practitioner or the tax authority.
GST registration through the official portal
- Start the application: Open gst.gov.in, choose the taxpayer registration option and enter the PAN, State, email address and mobile number requested in Part A of FORM GST REG-01. Complete OTP verification to receive a Temporary Reference Number (TRN).
- Continue Part B: Use the TRN to resume the application. Complete the remaining sections of FORM GST REG-01 with the legal name and constitution, business activity, principal place of business, goods or services, authorised signatory and supporting details. FORM GST REG-02 is the acknowledgement; it is not the Part B application form.
- Upload the evidence the portal requests: Requirements vary by constitution and premises. They may include PAN and entity documents, authorisation, and proof of possession of the principal place of business. Use the portal’s current document list and file rules rather than uploading an assumed fixed bundle.
- Complete verification and authentication: Sign using the method available to the applicant; DSC is mandatory for companies and LLPs in the portal guidance. Aadhaar authentication or an in-person biometric/document verification step may be required based on the application. Follow the status and instructions shown to the applicant.
- Track the ARN: Once the required authentication steps are completed and the application is submitted, save the Application Reference Number. If the officer requests clarification in FORM GST REG-03, respond through the prescribed FORM GST REG-04 process by the deadline in the notice and current rules.
Do not rely on a promised approval date. Processing depends on successful authentication, the completeness of the evidence, risk checks and any notice or verification step. Check the application status on the GST portal and respond promptly to any request.
Composition scheme: compare before opting in
Eligible small taxpayers may consider the composition scheme, but the turnover limit, tax rate, permitted supplies and restrictions depend on the category and current notifications. A separate option under section 10(2A) may cover certain service or mixed-supply taxpayers up to its own limit. Composition taxpayers generally cannot collect tax separately or claim input tax credit and face restrictions on certain supplies. Check eligibility on the GST portal before selecting a scheme; do not assume the same cap or rate applies to a trader, manufacturer, restaurant and service provider.
Returns, due dates and ongoing records
Return frequency and forms depend on the taxpayer’s scheme and portal settings. Due dates can be changed by notification or government extension, so use the GST portal’s current return dashboard and calendar for each tax period rather than relying on a static due-date table. Reconcile sales, purchase records, tax invoices, credit notes and payments before filing. Late fees, interest and other consequences depend on the return, delay, tax due and applicable caps.
Documents and decisions to prepare
- Confirm the legal entity name and PAN before starting.
- Identify all places of business and collect the applicable ownership, lease or consent evidence.
- List the main goods and services with their HSN/SAC classification, after professional confirmation where needed.
- Determine who is authorised to submit and sign the application.
- Check whether Aadhaar or biometric verification may apply and ensure the listed individuals can complete the portal step.
- Keep the TRN, ARN and portal notices with the registration record.
Official references
- GST portal
- GSTN registration user guide
- CBIC GST registration rules
- CBIC note on goods and service registration thresholds
For a business-specific assessment, contact GHR Consultancy with the turnover estimate, supply type, customer locations and business constitution. Registration eligibility should be checked against the current law before filing.