GST in India — Registration, Returns, ITC & Notices (2026 Guide)

Who must register for GST?

You must register once aggregate turnover crosses the threshold (broadly ₹40 lakh for goods, ₹20 lakh for services, lower in special-category states), or immediately if you make inter-state supplies or sell via an e-commerce operator. Voluntary registration is also allowed.

The GST returns you file

Regular taxpayers file GSTR-1 (outward supplies) and GSTR-3B (summary) monthly or quarterly under QRMP, plus the annual GSTR-9. Composition taxpayers file CMP-08 quarterly and GSTR-4 annually. Reconcile input tax credit against the auto-drafted GSTR-2B before claiming it.

Input tax credit (ITC) & notices

ITC reduces your output tax by the GST paid on purchases — but only for invoices in GSTR-2B and within the time limit. For a notice such as DRC-01, read the section quoted, reconcile the demand, and reply on time.

Free tools for this

• Reverse GST Calculator
• GST Calculator

Guides on this topic

• GST Changes from 1 August 2026 — Ship-to GSTIN, Provisional Refunds & More
• How to Reply to a GST Notice (DRC-01) in India — Step by Step (2026)
• Documents Required for GST Registration in India (2026 Checklist)
• GSTR-2B vs GSTR-3B ITC Mismatch: How to Fix It (Without a Notice)
• E-Way Bill in India: What It Is, When Required & How to Generate (2026)
• GST Composition Scheme in India: Who Qualifies & How It Works (2026)
• GST Departmental Audit (Section 65): What to Expect & How to Prepare
• GST: Regular Scheme vs Composition Scheme — Which Should You Choose?
• GST Blocked Credits — Which ITC You CANNOT Claim under Section 17(5) (India 2026)
• GSTR-1 Filing Guide — Due Dates, QRMP, IFF, Late Fees and GSTR-1A (India 2026)
• GST LUT (Form RFD-11) — Export Without Paying IGST, and What Happens If You Miss It
• GST Registration Cancellation and Revocation — REG-16, REG-21, the 90-Day Window and GSTR-10

Related services

• GST Registration
• GST Registration for Foreigners
• GST Registration (GSTIN)
• GST Registration for Foreigners
• GST Return Filing (GSTR-1/3B/9)
• GST Annual Return (GSTR-9/9C)
• GST LUT (Letter of Undertaking)
• GST Registration Amendment
• GST Registration Revocation / Cancellation
• GST Notice & Compliance

Frequently asked questions

Is GST registration free?

Yes — registering on the GST portal is free. You only pay tax once registered; our free guides and AI GST agent help you prepare.

What is the GST registration turnover limit?

Broadly ₹40 lakh for goods and ₹20 lakh for services (lower in special-category states). Inter-state and e-commerce sellers usually register regardless of turnover. Verify the current limit.

How do I reply to a GST notice?

Read the section quoted (e.g. Section 73 or 74), reconcile the demand against your returns, and file a reply (e.g. DRC-06) before the deadline. Our AI GST agent can draft it.