PhyntaraTutorial · GST · Understand GST
02 · Do you need a GSTIN?
Turnover thresholds, compulsory registration from the first rupee, and why “we are small” is not always an answer. About 10 min. As of August 2026.
This tutorial explains GST the way a new founder or accounts clerk needs it, and how the same work is done in Phyntara. It is teaching, not a legal opinion. Thresholds, due dates, and late fees change when the GST Council notifies them. Your CA files. Confirm the live rule on gst.gov.in before you act on a rupee.
A GSTIN is a 15-character number. It is your GST registration. Once you have it, you charge GST (unless you are on composition / bill of supply), file returns, and issue proper bills. Without it, many B2B customers will not buy from you because they cannot take credit.
The usual turnover test (Section 22)
If you only supply from one state, registration is generally required when aggregate turnover in a financial year crosses the notified limit. “Aggregate turnover” is a GST word: it adds taxable, exempt, and export supplies of the same PAN across India, with a few legal exclusions. It is not “only the invoices I remember.”
Commonly applied limits in 2026. Special-category states are lower. Mixed goods+services usually follows the services line. Confirm before you wait.
| What you mainly sell | Most states / UTs | Notified special-category states (typical) |
|---|---|---|
| Only goods (and you fit the higher-threshold conditions) | ₹40 lakh | ₹20 lakh |
| Services, or goods and services together | ₹20 lakh | ₹10 lakh |
Special-category for this purpose commonly includes Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura and Uttarakhand. The ₹40 lakh goods line is not a poster that works in every state or for every person.
Compulsory registration — threshold does not save you (Section 24)
Some activities need a GSTIN from the first rupee. The important ones for startups:
- Inter-state supply of goods (sending physical goods to another state). Inter-state services have limited relief for small suppliers — do not assume you are in it.
- Selling through an e-commerce operator that must collect TCS (many marketplaces).
- You are liable under reverse charge (you, the buyer, must pay GST on specified inward supplies).
- Casual taxable person / non-resident taxable person.
- You make taxable supplies on behalf of another taxable person (agent).
- OIDAR services from outside India in cases the law covers.
One GSTIN per state of supply
GST registration is state-wise. A Kerala company billing from Kerala uses a Kerala GSTIN. A warehouse in Tamil Nadu that makes supplies from there generally needs a Tamil Nadu registration. “We have one GSTIN for all India” is a common and expensive mistake.
How you actually get the number
- PAN of the entity (company, LLP, or proprietor).
- On gst.gov.in, Part A (mobile + email OTP) gives a TRN.
- Part B: constitution, promoters, authorised signatory, principal place of business, bank, HSN/SAC of what you sell.
- Private limited companies sign with DSC. Proof of premises: rent agreement + NOC, or co-working NOC that GST officers in that range accept.
- ARN is generated. Officers may ask for clarification. GSTIN is 15 characters: first 2 are state code (32 is Kerala).