Key points
- The GST registration certificate is issued in form REG-06 and can be downloaded from the GST portal.
- Registration is needed above ₹40 lakh turnover for goods or ₹20 lakh for services in most states, and in some cases regardless of turnover.
- Your GSTIN is a 15-character number built from your state code and PAN.
- The certificate must be displayed at your principal and every additional place of business.
- A regular registration doesn’t expire. It stays valid until it is cancelled or surrendered.
Who needs GST registration?
Based on turnover
| Type of business | Most states | Some north-eastern and hill states |
|---|---|---|
| Supplies only goods | ₹40 lakh | ₹20 lakh |
| Supplies services (or goods and services) | ₹20 lakh | ₹10 lakh |
Turnover here means the total of all your taxable, exempt and export sales across India under the same PAN. The exact limit depends on your state, so check the rule that applies to you.
Regardless of turnover
Some businesses must register even with very small turnover, including those that:
- Make inter-state supplies of goods (with some exceptions for small handicraft and other notified suppliers).
- Sell through e-commerce operators who collect tax at source, or are e-commerce operators themselves.
- Must pay tax under reverse charge.
- Are casual taxable persons or non-resident taxable persons.
- Act as an Input Service Distributor, or deduct or collect tax at source.
Understanding your GSTIN
| Characters | What they mean | Example: 10AABCM1234K1Z5 |
|---|---|---|
| 1–2 | State code | 10 = Bihar |
| 3–12 | Your PAN | AABCM1234K |
| 13 | Entity number for the same PAN in that state | 1 = first registration |
| 14 | Default letter | Z |
| 15 | Check digit | 5 |
Because the first two digits show the state, your billing software can use the GSTIN to decide whether to charge CGST and SGST or IGST. See how the tax type is decided.
What the certificate shows
- GSTIN, legal name and trade name of the business.
- Constitution of business, such as proprietorship, partnership or company.
- Address of the principal place of business.
- Date from which you are liable and the date the certificate was issued.
- Type of registration, such as regular, composition or casual.
- Annexure A listing additional places of business, and Annexure B listing proprietors, partners or directors.
How to download your GST certificate
- Log in Sign in to the GST portal with your username and password.
- Open the certificates page Go to Services, then User Services, then View or Download Certificates.
- Download Click download to get your certificate in REG-06 as a PDF.
The certificate is only issued online. There is no physical copy sent by post.
Display rules
Under the GST rules, you must display your registration certificate in a prominent place at your principal place of business and at every additional place of business. Your GSTIN must also be shown on the name board at the entrance. Not displaying it can attract a penalty.
Changing or cancelling your registration
Amendments
Changes are made in form REG-14. “Core” details, such as legal name, principal place of business, additional places of business and partners or directors, need approval from the tax officer. Other details, like email or phone number, are updated without approval. Your PAN can’t be changed; a new PAN means a new registration.
Cancellation
You can apply to cancel your registration in form REG-16, for example if you close the business or your turnover falls below the limit. The tax officer can also cancel it, for instance if returns are not filed for a long time. Cancellation doesn’t remove your duty to pay tax due for the earlier period.
After you register
- Add your bank account details on the portal within 30 days, or before filing your first GSTR-1, whichever is earlier.
- Start issuing tax invoices with your GSTIN, in a serial number series.
- File returns on time: see our GST due dates guide.
- Claim credit on stock you held when you became liable, within the time allowed. Read things to remember when moving into GST.
This guide explains GST rules in simple words and reflects the law as we understand it on 28 October 2026. Rules, rates and dates change, so please confirm with your CA or the official notifications before acting on it.