Guides · GST
GST registration, explained
GST registration is what turns a business into a registered taxpayer under GST. It gives the business a GSTIN, the right to charge GST and issue tax invoices, and the ability to claim input tax credit.
Who has to register
A business generally has to register once its turnover crosses a threshold, which depends on the type of supply and the state — special-category states have lower thresholds. Some businesses have to register regardless of turnover, such as those making inter-state taxable supplies or liable under reverse charge.
Because the exact threshold varies by state and by whether you supply goods, services, or both, it is worth confirming the current limit for your situation rather than assuming a single number.
What registration gives you
A registered business gets a GSTIN and can issue tax invoices, charge GST, and claim input tax credit on its purchases. Registration also brings obligations: charging the right tax, filing returns, and keeping records that support both.
A business below the threshold can also register voluntarily — often to be able to issue tax invoices that let business customers claim credit, which can matter when selling to larger buyers.
How Lekha fits a registered business
Lekha generates GST-compliant delivery challans and tax invoices against a purchase order, with HSN, place of supply, and the right CGST/SGST or IGST split computed live, and gap-free financial-year numbering.
With registration in place, the tax invoices and challans you raise carry the GSTIN, HSN, and tax split the law expects.
Questions
- Who has to register for GST?
- Businesses crossing the turnover threshold for their state and type of supply, plus some who must register regardless — such as inter-state suppliers and those liable under reverse charge.
- What is the turnover threshold for GST registration?
- It depends on the type of supply and the state, with lower limits for special-category states. Confirm the current threshold for your own situation.
- Can I register voluntarily below the threshold?
- Yes. Voluntary registration lets a smaller business issue tax invoices and pass on input tax credit, which can help when selling to larger buyers.
This guide is general information, not legal or tax advice. Confirm the current rules and your own circumstances for any specific case.