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General requirements (India)

Every person who is liable to be registered for GST in India is required to make an application for registration within 30 days from the date on which they become liable to register.

The date of registration is important because it determines the date from which input tax on purchases can be recovered.

The certificate for registration will be granted with effect from the date of liability to register, provided the application was made within the specified period. In respect of applications that are delayed, the date of registration will be the date of issue of the certificate for registration.

The period of 30 days is calculated from:

1. Ìý

   •ÌýÌýÌýÌý the date the aggregate turnover threshold is exceeded;

2. Ìý

   •ÌýÌýÌýÌý the date of transfer of a taxable person's business as a going concern; or

3. Ìý

   •ÌýÌýÌýÌý the date of a transaction falling in any category under which the person is mandatorily required to be registered.

A registered person who delayed in making an application for GST registration when required to do