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India - VAT registration guide

Updated by Vijay Kaushik, PKF Sridhar and Santhanam LLP

GST registration threshold – local establishment	Exclusively engaged in the supply of goods: INR 4 million or INR 2 million, depending on the state/union territory and the type of goods – see 22.1 for details. �� Exclusively engaged in the supply of services (other than e-commerce operators): INR 1 million or INR 2 million, depending on the state – see 22.1 for details. �� Engaged in the supply of goods and services: INR 1 million or INR 2 million, depending on the state/union territory – see 22.1 for details.

GST registration threshold – no local establishment	Not applicable �� Businesses with no establishment in India are required to register for GST in respect of certain activities – see 22.10 for details.

Voluntary GST registration	It is possible to register voluntarily for GST in India even if the conditions specified in the Central Goods and Services Tax Act 2017 (CGST Act) for liability to obtain a GST registration are not met. Once registered, all the provisions of the CGST