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Domestic supplies (India)

The GST registration requirements in India are specified in the Central Goods and Services Tax Act 2017 (hereafter, 'the CGST Act'), which must be read in conjunction with the Central Goods and Services Tax Rules 2017 (hereafter, 'the CGST Rules').

GST registration in India is based on aggregate turnover thresholds and class of supplies. A supplier is liable to notify its registration obligation to the relevant authority when it exceeds the relevant registration threshold (see 22.1). The law also mandates compulsory registration in the case of specified events or transactions (see below).

Aggregate turnover means the aggregate value of all taxable supplies, exempt supplies, exports of goods or services (or both) and interstate supplies of persons with the same permanent account number (PAN), computed on a country-wide basis and excluding CGST, SGST, UTGST, IGST and cess.

The value of purchased goods and services whether received from overseas suppliers or domestic suppliers is excluded from the definition of aggregate turnover for the purposes of the registration threshold. In respect of goods imported into India, IGST will be levied and