GST Registration (Regular, Casual & Non-Resident Taxable Persons)

GSTIN stands for Goods and Services Tax Identification Number. It is a 15-character alphanumeric code structured as follows: the first 2 digits are the state code (e.g., 33 = Tamil Nadu, 29 = Karnataka, 36 = Telangana, 07 = Delhi, 27 = Maharashtra); the next 10 characters are your PAN (the PAN of the proprietor for proprietorships, or the entity PAN for companies, LLPs, firms); the 13th character is an entity number distinguishing multiple registrations in the same state under the same PAN (starts at 1 for the first registration, 2 for the second, etc.); the 14th character is always 'Z'; and the 15th is a check-sum digit. Every GSTIN you are issued must appear on every tax invoice you issue from that state's operations.

If your aggregate turnover is below ₹40 lakh for goods suppliers, all your supplies are intra-state, and you are not selling through an e-commerce operator — registration is not mandatory. However, if you are listed on any marketplace (Amazon, Flipkart, Meesho, Myntra, or any other platform that is an 'e-commerce operator' under Section 2(45) of the CGST Act) — GST registration is mandatory regardless of turnover under Section 24(ix). The turnover threshold exemption expressly does not apply to persons who supply goods or services through an e-commerce operator.

No. GST is strictly state-specific. Tamil Nadu operations require a Tamil Nadu GSTIN (state code 33); Karnataka operations require a Karnataka GSTIN (state code 29). These are separate registrations on gst.gov.in, with separate return obligations (GSTR-1, GSTR-3B), separate electronic credit ledgers, separate input tax credit pools, and separate officer jurisdictions. You cannot consolidate them under a single registration. The Input Service Distributor (ISD) mechanism exists for distributing common input service credits across states, but even ISD requires an ISD registration in each state.

For intra-state supply (both supplier and customer in the same state): the applicable GST is split equally between Central GST (CGST) and State GST (SGST) — each at half the applicable rate. An 18% GST supply shows 9% CGST + 9% SGST. For inter-state supply (supplier and customer in different states): the full rate is charged as a single Integrated GST (IGST). A 18% inter-state supply shows 18% IGST. The destination state receives its share through an inter-government settlement. UTGST (Union Territory GST) replaces SGST when the supply is intra-UT (within a Union Territory without legislature such as Chandigarh, Dadra & Nagar Haveli, or Lakshadweep). The place of supply rules under the IGST Act determine whether a supply is intra-state or inter-state. Note: following the September 2025 GST rate rationalisation, the standard slab structure is now 5%, 18%, and a 40% demerit/luxury rate — the earlier 12% and 28% slabs were merged or reassigned across these bands, so the applicable rate on any given supply should always be checked against the current notified rate schedule rather than assumed from the old four-slab structure.

Under Section 22(1) of the CGST Act, registration must be applied for within 30 days of becoming liable to register — i.e., within 30 days of the day your aggregate turnover exceeded the applicable threshold. The 'effective date' of registration (for ITC purposes) relates back to the date the liability arose, not the date the GSTIN was actually issued. Supplies made after the liability date must be included in your first return, even if the GSTIN came later. Late registration — after the 30-day window — attracts a penalty of ₹10,000 or an amount equal to the tax evaded, whichever is higher, under Section 122.

GST TDS under Section 51 of the CGST Act applies only to specified deductors — Central Government, State Governments, local authorities, and government entities notified for this purpose (such as public sector undertakings and government-controlled companies) — when the total contract value or the value of supply in a single contract exceeds ₹2.5 lakh. The TDS rate is 2% (1% CGST + 1% SGST for intra-state, or 2% IGST for inter-state). The deductor files GSTR-7, and the corresponding credit appears in your GSTR-2B as a usable input against your output tax. GST TDS by private sector companies or individuals is not part of the GST law — private companies do not have GST TDS obligations.

The Composition Scheme under Section 10 of the CGST Act allows small businesses with aggregate turnover up to ₹1.5 crore (₹75 lakh for certain special-category states) to pay GST at a flat percentage of turnover — 1% for goods traders, 5% for restaurants, 6% for service providers — without tracking input-output at the transaction level. Composition dealers cannot charge GST on their invoices (only Bill of Supply), cannot claim input tax credit on purchases, cannot make inter-state supplies, and cannot sell through e-commerce operators. A separate scheme for service providers allows composition up to ₹50 lakh turnover at 6% under the CGST (Composition Levy) Amendment. The scheme significantly reduces compliance burden — CMP-08 quarterly statement and GSTR-4 annually, versus monthly GSTR-1 and GSTR-3B for regular filers.

Rejection of a GST registration application (via Form REG-05) closes that specific application permanently — it cannot be revived or appealed as a registration matter. You must file a fresh REG-01 application. Before reapplying, the reason for rejection must be understood — common causes include: failure to respond to REG-03 query within the 7-working-day window; PAN name not matching Aadhaar exactly; address proof older than 2 months at submission; document mismatch (e.g., partnership deed not matching the partner details in the application); or a failed physical verification. The rejection reason is communicated in REG-05. Reapplying without correcting the root cause will produce the same outcome.

Yes — with specific conditions. Section 18(1)(a) allows a newly registered person to claim ITC on stocks of goods (not services) held on the date immediately before the effective date of registration, provided those goods are intended for making taxable supplies. The ITC claim must be filed in Form ITC-01 within 30 days of the grant of registration. ITC on services received before registration is not available as opening stock credit. ITC on capital goods purchased before registration is also not claimable under Section 18(1)(a). The claim requires purchase invoices less than 12 months old at the time of filing ITC-01.

A DSC is not mandatory for proprietorships and partnership firms — they can authenticate the REG-01 application using Aadhaar-based e-Sign (OTP sent to the Aadhaar-registered mobile number) or Electronic Verification Code (EVC) through net banking or mobile banking. However, companies and LLPs are required to use a Class 3 DSC of the authorised signatory for all GST filings including REG-01 — Aadhaar-based OTP authentication is not available to corporate entities for this purpose. A company or LLP that does not have a Class 3 DSC of its authorised signatory will be blocked at the final submission stage.

Aggregate turnover (for determining registration threshold and Composition Scheme eligibility) is defined under Section 2(6) of the CGST Act to include: all taxable supplies, all exempt supplies, all exports of goods and services, and all inter-state supplies made by a person under the same PAN across all states and business verticals — calculated in aggregate. It excludes: the GST tax component, inward supplies on which reverse charge is paid by the recipient, and the value of goods supplied on behalf of principals by agents. Taxable turnover (relevant for computing actual tax) excludes exempt supplies. The threshold test uses aggregate turnover — a business supplying only exempt goods and services may still need to register if their aggregate exceeds the threshold AND they fall into a mandatory category.

The standard timeline from complete, verified document submission to GSTIN receipt is 7–15 working days for applications that complete Aadhaar authentication successfully. If Aadhaar authentication is not done, the officer has 30 days to process the application (or order physical verification). Key factors that extend the timeline: (a) Officer query via REG-03 — must be answered via REG-04 within 7 working days or the application is rejected; (b) Physical verification of premises ordered under REG-30 — adds up to 30 days; (c) Aadhaar authentication failure because the mobile number is not linked to Aadhaar; (d) PAN-Aadhaar name mismatch requiring correction before resubmission; (e) Address proof issues detected by the officer (date, name mismatch, missing NOC); (f) Constitution mismatch between the application and supporting documents.

Failure to file returns for 6 consecutive months (for monthly filers) or 3 consecutive quarters (for quarterly filers) triggers GST officer action under Section 29(2) of the CGST Act. The officer issues a Show Cause Notice via Form REG-17, requiring the registrant to show why registration should not be cancelled. If no response is filed or the response is unsatisfactory, the GSTIN is suspended via Form REG-31 and then cancelled via Form REG-19. A cancelled GSTIN cannot issue valid tax invoices — any invoice issued under a cancelled GSTIN gives no ITC to the recipient, creating compliance exposure for both the supplier and the customer. Revocation of cancellation under Section 30 requires filing all pending returns and paying all outstanding tax, interest, and late fees.

The answer depends on the nature of the supply, whether it is B2B or B2C, and whether the Dubai entity has a 'fixed establishment' in India. For B2B services where the Indian recipient is a registered taxable person: the Indian recipient typically pays tax under reverse charge (Section 5(3) of the IGST Act read with relevant notifications) — the Dubai entity need not register in India for those specific supplies. For B2C supplies to unregistered Indian consumers: the place of supply is India, the UAE entity is making taxable supplies here, and as a non-resident taxable person making taxable supplies in India without a fixed establishment, registration as NRTP under Section 24 may be required. Any Dubai entity with a permanent establishment, branch, or liaison office in India has additional obligations. This is a specialist area requiring combined IGST, FEMA, and possibly DTAA analysis.

QRMP — Quarterly Return Monthly Payment — allows GST-registered taxpayers with aggregate annual turnover up to ₹5 crore in the preceding financial year to file GSTR-1 and GSTR-3B on a quarterly basis instead of monthly, while continuing to pay tax monthly through Form PMT-06. The opt-in or opt-out window opens on the GST portal — taxpayers choose between monthly and quarterly at prescribed intervals. Under QRMP, GSTR-1 for Q1 (April–June) is due by 13 July; GSTR-3B for Q1 is due by 22nd or 24th July (depending on the state classification). Monthly tax payment is done by the 25th of each month within the quarter.

HSN stands for Harmonised System of Nomenclature — the international classification code for goods, adopted in India for GST purposes. SAC stands for Services Accounting Code — the equivalent classification for services under GST. HSN/SAC codes must be declared on every tax invoice: 4-digit codes for businesses with annual turnover up to ₹5 crore; 6-digit codes for ₹5 crore to ₹50 crore turnover; 8-digit codes for turnover above ₹50 crore. HSN/SAC codes are also mandatory in the GSTR-1 HSN summary table and in e-invoices. Incorrect HSN codes cause e-invoice rejection at the IRP, create mismatches in the recipient's GSTR-2B, and may indicate a wrong tax rate is being applied — because the GST rate applicable to a supply is determined by its HSN/SAC classification.

E-invoicing under Rule 48(4) of the CGST Rules requires eligible taxpayers to generate B2B tax invoices exclusively through the Invoice Registration Portal (IRP), which validates the invoice and returns a unique Invoice Reference Number (IRN) and a digitally signed QR code. The invoice is then shared with the buyer. E-invoicing is mandatory for B2B supplies, B2G supplies (to government entities), and export transactions for businesses whose aggregate turnover exceeds the notified threshold in any preceding financial year from 2017-18 onwards. The obligation applies on an ongoing basis once the threshold is crossed — even if turnover subsequently falls below it. B2C supplies (to end consumers) are not e-invoice mandated, but a dynamic QR code on B2C invoices above ₹500 is required for taxpayers above a separate specified turnover.

Section 17(5) of the CGST Act specifies categories of inward supplies on which input tax credit is expressly blocked, regardless of whether they are used for business. Blocked credit categories include: (a) motor vehicles (cars, motorcycles) used for transportation of persons, except for businesses in the business of supplying such vehicles, transportation services, or driver training; (b) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery (unless the taxable person is in the business of providing these services or using them for a mandatory statutory obligation); (c) club memberships, health club facilities; (d) rent-a-cab services, life insurance, and health insurance (except where obligatory under law or for employees working in a qualifying business); (e) works contract services for construction of immovable property; (f) goods or services for construction of immovable property on own account. The rule is comprehensive and frequently misunderstood.

Under the Reverse Charge Mechanism (RCM), the liability to pay GST shifts from the supplier to the recipient of the supply. Section 9(3) of the CGST Act specifies notified categories of goods and services that attract RCM — including legal services by individual advocates to business entities, security services by non-corporate entities, goods transport agency (GTA) services where the GTA does not pay GST, and several others. Section 9(4) previously made RCM payable by registered persons on all purchases from unregistered suppliers — this provision has been substantially modified; currently, it applies to specific notified categories. A person who is required to pay RCM but has no taxable outward supplies may still need to register — RCM payment does not require the person to be registered if they are below threshold, but in practice, most businesses receiving RCM-covered supplies also have taxable outward supplies and are already registered. RCM paid appears as a credit in the Electronic Cash Ledger and can be used for output tax payment.

An Input Service Distributor (ISD) is an office of a registered person that receives tax invoices for services used by its branches and distributes the input tax credit of those services to the branches using ISD invoices in prescribed proportions. A typical use case: a company's head office in Chennai receives invoices for IT software, legal advisory, or insurance that benefits all its branches in multiple states. The head office (registered as ISD in Tamil Nadu) receives the ITC and distributes proportionate amounts to the Tamil Nadu GSTIN, Karnataka GSTIN, and so on. ISD is a separate registration from the regular registration — it requires a separate REG-01 specifying the ISD status, and a separate GSTR-6 return. ISD cannot distribute credit for goods — only services.

GSTR-9 is the annual return required to be filed by every registered taxable person (other than composition dealers, casual taxable persons, Input Service Distributors, non-resident taxable persons, and persons paying TDS/TCS under the Act). GSTR-9 consolidates the entire year's outward supply data, ITC claimed, ITC reversed, and tax paid, reconciling it against the monthly GSTR-1 and GSTR-3B data. It is due by 31 December following the close of the financial year (though the due date has been extended in prior years by notification). For taxpayers with turnover above a notified threshold, GSTR-9C — a reconciliation statement (previously audited by a CA, now self-certified) — is also required. Voluntary filing of GSTR-9 is permitted even for taxpayers below the threshold who are otherwise exempt from filing.

The place of supply for services determines whether a transaction is intra-state (CGST+SGST) or inter-state (IGST). The IGST Act, Sections 12 and 13, contains extensive rules. The general rule for B2B supply of services is that the place of supply is the location of the recipient (i.e., where the registered business is located). The general rule for B2C supply of services is the location of the supplier. Specific rules override the general rule for certain categories — immovable property-related services (place = location of the property), restaurant and catering services (place = where the service is performed), performance-based services such as events or training (place = where the event is held), transportation of goods (place = destination of goods for IGST purposes), passenger transport (place = where the journey originates).

Yes. A composition dealer can withdraw from the scheme by filing Form CMP-04 with effect from the beginning of the financial year (for voluntary withdrawal) or mandatorily exit when their aggregate turnover exceeds the composition threshold in the current year. On exit from composition: (a) the dealer becomes liable to file GSTR-1 and GSTR-3B from the effective date; (b) they must file Form ITC-01 to claim ITC on goods (inputs, semi-finished goods, finished goods) held in stock on the date of transition — the same 30-day window applies; (c) they must compute ITC reversal for capital goods that attracted credit under the composition period at a notional basis; (d) their customers, who previously received only a Bill of Supply, will now receive tax invoices and can claim ITC from the transition date. The switch-over date must be managed carefully to avoid a billing gap.

Voluntary cancellation of a GSTIN is done by filing Form REG-16 on the GST portal. The application must include: the reason for cancellation, the date from which cancellation is sought, the details of stock (if any) held on the cancellation date, and particulars of the final return to be filed. After filing REG-16, the final return (Form GSTR-10 — the Final Return) must be filed within 3 months of the cancellation order or the date specified in the cancellation order. The final return accounts for all outstanding tax on closing stock and capital goods (Section 18(4) ITC reversal). Upon satisfactory processing, the GSTIN is cancelled via Form REG-19. Any balance in the Electronic Cash Ledger after final payment can be refunded.

GST refunds are available in several scenarios: (a) Export of goods without payment of IGST (and refund of IGST paid on inputs via the accumulated ITC mechanism); (b) Export of goods with payment of IGST (refund of the IGST paid on the export itself); (c) Inverted duty structure — where the GST rate on inputs is higher than on output, creating an ITC accumulation that cannot be offset; (d) Excess cash payment; (e) Refund on deemed exports; (f) CTP/NRTP advance deposit refund. The refund application is filed in Form RFD-01 on the GST portal, supported by documents prescribed for the specific category. The officer must process within 60 days; provisional refund of 90% of claimed amount is available for export refunds within 7 working days. Delay beyond 60 days attracts interest at 6% per annum payable by the government.

A Letter of Undertaking (LUT) under Rule 96A of the CGST Rules allows a registered person to export goods and services without paying IGST on the export, by furnishing an undertaking that the export proceeds will be received in foreign currency within the prescribed time (currently 3 months for goods exports from the date of invoice, 1 year for services). Without an LUT, the exporter must pay IGST on the export and then claim a refund — which locks up working capital. With an LUT, the export is zero-rated without any upfront tax outflow. LUT must be filed online on the GST portal in Form RFD-11 for each financial year — it is year-specific and must be renewed annually. Failure to renew before the start of the new financial year means exports in April require IGST payment until the LUT for the new year is accepted.

Operating without GST registration when it is mandatorily required is treated as a tax evasion offence under Section 122 of the CGST Act. The applicable penalty is 100% of the tax amount payable in respect of the unregistered period (minimum ₹10,000). This penalty is separate from the back-tax liability itself and from the interest at 18% per annum on the outstanding tax from the date it was due. In serious cases — specifically where the evaded amount exceeds specified thresholds — the offence can attract prosecution under Section 132, including imprisonment for up to 5 years. Even in non-prosecution cases, the total exposure (back-tax + interest + penalty) for a business that operated without registration for 2 years can equal approximately 3–3.5 years' worth of the annual tax amount.

The Goods and Services Tax Network (GSTN) is the private not-for-profit company (incorporated under Section 8 of the Companies Act) that provides the shared IT infrastructure underpinning the entire GST compliance system — the gst.gov.in portal. GSTN manages taxpayer registration, return filing, tax payment processing, invoice matching (GSTR-2B generation), e-invoice validation at the Invoice Registration Portal (IRP), and the analytics layer that flags mismatches for officer action. GSTN does not administer the tax law — that is the role of the Central Board of Indirect Taxes and Customs (CBIC) and State Commercial Tax departments. GSTN manages the technical infrastructure through which administration is exercised.

When a business supplies both goods and services, the applicable threshold depends on the composition of the supply. If the aggregate turnover includes supply of goods, the higher ₹40 lakh threshold applies for the goods component under the CGST Act — but the ₹20 lakh threshold applies to service supply. In practice, the CBIC has clarified that for a business making composite or mixed supplies, the applicable threshold is based on the category that attracts the lower threshold — but this area has specific notification-based nuances. The safest interpretation for a mixed goods-and-services business in most states is to apply the ₹20 lakh threshold to the services portion and the ₹40 lakh threshold to goods — and if aggregate is above either threshold for the relevant category, to register.

A suspended GSTIN means the registration has been temporarily frozen, typically pending cancellation proceedings. During suspension (governed by Rule 21A), the taxpayer cannot make taxable supplies, cannot issue valid tax invoices, and cannot claim ITC. The suspension is indicated by Form GST REG-31. A cancelled GSTIN means the registration has been formally terminated — either by the officer via REG-19 or by the taxpayer's voluntary application. After cancellation, the GSTIN is inactive and cannot be revived except through a revocation application under Section 30 (possible only for officer-initiated cancellations, not for voluntary cancellations). Suppliers whose GSTIN is suspended or cancelled cannot give valid ITC to their customers — invoices issued by suspended or cancelled registrations are invalid for credit purposes.

For a freelancer providing services (including IT, consulting, design, or software services) whose aggregate annual turnover is below ₹20 lakh (the service provider threshold in most states), and all supplies are to Indian clients on an intra-state basis, GST registration is not mandatory under Section 22. However: if the freelancer supplies services to clients in other states (even occasionally) — Section 24(i) makes registration mandatory regardless of turnover; if the freelancer receives payment from overseas clients for services rendered to persons located outside India — these may qualify as exports of services, which are zero-rated under Section 16 of the IGST Act, but to benefit from zero-rating (either with or without payment of IGST), the freelancer must be registered and hold an LUT; if the freelancer works through platforms like Upwork or Fiverr that are classified as e-commerce operators — the Section 24(ix) mandatory registration for e-commerce suppliers may apply.

Foreign national directors and NRI directors of Indian companies can be the GST authorised signatory, but the process has specific requirements. As mentioned, Aadhaar is not available to foreign nationals, so the Class 3 DSC must be obtained through PAN-based identity verification. PAN must first be applied for and issued (foreign nationals and NRIs apply through NSDL/UTIITSL using Form 49AA for foreign nationals). Once PAN is held, DSC is obtained through a Certifying Authority using video KYC. The foreign national director must also hold a Director Identification Number (DIN) from MCA. PNPC coordinates the PAN application, DSC procurement via video KYC, and DIN verification as a pre-step to the GST registration for companies with foreign national or NRI authorised signatories.

When a business crosses the aggregate turnover threshold that makes e-invoicing mandatory (as notified by the CBIC, applicable from the date their turnover in any year from 2017-18 onwards crosses that level), several obligations activate simultaneously: (a) All B2B tax invoices, B2B credit notes, and B2B debit notes must now be generated by uploading to the IRP before the invoice is issued to the customer; (b) Each invoice received an IRN (Invoice Reference Number) and a digitally signed QR code that must be printed on the invoice; (c) Manual invoice series must be discontinued for B2B transactions — the IRP-validated JSON becomes the authoritative record; (d) B2C invoices above ₹500 require a dynamic QR code (separate from the IRN QR) for eligible taxpayers; (e) The e-invoice data auto-populates GSTR-1 — reducing the manual data entry in returns but requiring reconciliation of the auto-populated data.

Section 35 and Rules 56–58 of the CGST Act/Rules require every registered person to maintain records at the principal place of business (and each additional place of business) in the form of: accounts of production or manufacture; inward supply accounts; outward supply accounts; stock of goods; input tax credit availed; output tax payable and paid; and goods imported or exported. These records must be maintained in physical or electronic form for 72 months (6 years) from the due date of filing the annual return for that year, or for any period for which an appeal or revision is pending — whichever is later. Electronic records must be preserved in a manner that allows access and retrieval by officers.

These are two distinct legal categories that are commonly confused: Zero-rated supply refers to supplies covered under Section 16 of the IGST Act — specifically, exports of goods and services, and supplies to Special Economic Zones (SEZs) for authorised operations. The rate of tax on these supplies is 0%, and crucially, the supplier is entitled to either claim a refund of ITC accumulated on inputs used for zero-rated supplies (export without IGST payment under LUT) or claim a refund of IGST paid on the supply (export with IGST payment). This is the beneficial zero-rating that makes exporting commercially viable. Nil-rated supply refers to supplies listed in Schedule I or exempt notifications where the GST rate is 0% — but unlike zero-rated supplies, the supplier cannot claim ITC on inputs used for nil-rated supplies (the ITC must be reversed under Rule 42/43).

A Show Cause Notice (SCN) in GST is a formal notice from the GST officer requiring the taxpayer to show cause why a specified action (demand, penalty, cancellation, interest, or other adverse finding) should not be taken. GST SCNs are issued under various provisions: Section 61 for scrutiny of returns (Form ASMT-10); Section 73 for non-fraud demand (3-year period); Section 74 for fraud demand (5-year period); Section 29 for cancellation of registration (Form REG-17). The response must be filed within the time specified in the SCN — typically 30 days for demand notices, 7 days for REG-17 cancellation notices, and 30 days for ASMT-10 scrutiny. Failure to respond within the specified time gives the officer power to pass an ex-parte order — an order based solely on the officer's findings, without the taxpayer's version — which is binding and enforceable.

A startup with zero current revenue may still need to register for GST for strategic reasons: to issue GST-compliant invoices to corporate clients who require them (even for the first sale), to claim ITC on capital expenditure such as laptops, servers, office furniture, and professional services, to sell through e-commerce platforms (mandatory regardless of turnover), or to demonstrate regulatory readiness to investors who examine compliance status during due diligence. Voluntary registration at startup stage is available under Section 25(3) of the CGST Act. The process, documents, and timeline are the same as for mandatory registration. The obligations that arise — return filing, ITC matching, compliance calendar — begin immediately from the registration date.

GSTR-2B is the static, auto-drafted input tax credit statement generated on a fixed date each period, reflecting all inward supply information filed by a taxpayer's suppliers in their GSTR-1 up to the cut-off date. It is generated on the 14th of the following month (for monthly filers). GSTR-2B is the definitive statement for ITC claims — Section 16(2)(aa) restricts ITC claims to what appears in GSTR-2B, meaning a buyer cannot claim ITC on a supplier's invoice until the supplier has filed that invoice in their GSTR-1 and it appears in the buyer's GSTR-2B. GSTR-2A is the dynamic, auto-populated draft that updates in real time as suppliers file returns — it is not used for ITC claims but provides a running view of inward supply data. GSTR-2A can be used for reconciliation purposes but GSTR-2B is the operative document for ITC entitlement.

Amendments to GST registration details are made by filing Form GST REG-14 on the GST portal within 15 days of the event that requires the change. The CGST Rules distinguish between core fields and non-core fields: core fields (legal name of the business, principal place of business address, addition or deletion of partners/directors, etc.) require officer approval and may take up to 15 working days; non-core fields (mobile number, email address, additional places of business, bank account details) are auto-approved on the portal without officer intervention. If the officer does not act on a core-field amendment within 15 working days, the amendment is deemed approved. Supporting documents for address changes include the new address proof (electricity bill or lease deed + NOC, ≤2 months old). Name changes require the amended incorporation certificate from MCA or relevant authority.

Under Section 52 of the CGST Act, every e-commerce operator (defined as a person who owns, operates, or manages a digital or electronic facility through which suppliers make supplies) is required to collect Tax Collected at Source (TCS) at 1% (0.5% CGST + 0.5% SGST for intra-state; 1% IGST for inter-state) on the net value of taxable supplies made by sellers through the platform. The TCS must be paid by the 10th of the following month and reported in GSTR-8. The TCS deducted appears in the seller's GSTR-2B as a credit claimable against their output tax. E-commerce operators are separately required to register for GST (as operators, not just as businesses) regardless of their own turnover.