LibraryCompliance
Compliance 5 min read

A Complete Checklist for GST Registration & Filing

Who needs it, how to apply, and the monthly/quarterly compliance calendar every business owner must know.

A

Avenir Compliance Team

December 01, 2025

Mandatory Registration Triggers

In India, GST registration becomes mandatory when your aggregate turnover crosses ₹40 Lakhs for goods or ₹20 Lakhs for services. However, there are critical exceptions where registration is mandatory from Day 1.

  • Making inter-state taxable supplies.
  • Selling via e-commerce operators (e.g., Amazon, Flipkart, Swiggy).
  • Required to pay tax under the Reverse Charge Mechanism (RCM).