eligibility criteria for GST registration Maharashtra

In Maharashtra, as with the rest of India, the eligibility for GST registration depends on several factors, including the type of business and the turnover. Here's a breakdown of the eligibility criteria:

1. Mandatory GST Registration Criteria

These categories must register for GST under the law:

1.1. Businesses with Aggregate Turnover Above ₹40 Lakhs (for Goods)

Businesses dealing with goods (such as manufacturers, wholesalers, or retailers) whose aggregate turnover in a financial year exceeds ₹40 lakhs need to register for GST.

For businesses in special category states like Jammu & Kashmir, the threshold is lower (₹20 lakhs).

1.2. Businesses with Aggregate Turnover Above ₹20 Lakhs (for Services)

Service providers whose aggregate turnover exceeds ₹20 lakhs in a financial year must obtain GST registration.

For special category states, the threshold is lower, but Maharashtra follows the ₹20 lakh threshold.

1.3. Interstate Supply

If a business engages in interstate supply of goods or services (from one state to another), GST registration is mandatory, regardless of turnover.

1.4. E-commerce Operators

E-commerce operators like Amazon, Flipkart, or other online marketplaces need to be registered for GST if they are facilitating the supply of goods or services.

Even if an e-commerce operator's turnover is below the threshold, they must register if they are involved in interstate transactions or are the provider of services.

1.5. Casual Taxable Person

A casual taxable person is someone who occasionally supplies goods or services in a state where they do not have a fixed place of business.

Such a person must also get GST registration regardless of turnover.

1.6. Non-resident Taxable Person

If a business or person who is not a resident of India (or Maharashtra) is supplying goods/services in Maharashtra, they must register for GST.

1.7. Voluntary GST Registration

Even if the turnover is below the threshold, businesses can choose to voluntarily register for GST if they want to claim input tax credit or for other business purposes.

2. Exemptions from GST Registration

Certain businesses do not require GST registration even if they meet the turnover criteria:

2.1. Small businesses with turnover below threshold

For Goods: If the turnover is less than ₹40 lakhs for goods (₹20 lakhs for special category states), businesses do not need to register.

For Services: If the turnover is below ₹20 lakhs for services (₹10 lakhs for special category states), GST registration is not required.

2.2. Agricultural Activities

GST registration is not required for businesses dealing exclusively in agricultural products like farming or crop production, as these activities are exempt from GST.

2.3. Certain Services

Some specific services are exempt from GST (such as healthcare services by qualified professionals, or educational services) and do not need registration.

3. Other Criteria for GST Registration
3.1. Proprietors, Partnerships, and LLPs

Businesses run by individuals (proprietors), partnerships, or limited liability partnerships (LLPs) are eligible for GST registration if they meet the turnover requirements.

3.2. Companies and Corporations

Private limited companies, public limited companies, or corporations must register for GST if their turnover exceeds the specified limit or if they engage in interstate business.

3.3. Agents & Tax Collectors

Businesses that are acting as GST agents, or those involved in the collection of taxes (such as exporters or importers), must register.

4. Documents Required for GST Registration in Maharashtra

Once you're eligible, you will need the following documents:

PAN Card of the business.

Proof of Business Address (Rent agreement/utility bill).

Identity and Address Proof of the business owner (Aadhaar, Passport, etc.).

Bank Account Statement/Passbook.

Photographs of the business owner.

Partnership Deed (for partnership businesses) or Incorporation Certificate (for companies).

Digital Signature (for companies or LLPs).

Summary

If your business turnover exceeds ₹40 lakhs for goods or ₹20 lakhs for services in Maharashtra, you must register for GST.

If you’re involved in interstate supply, you need to register regardless of turnover.

E-commerce businesses, casual taxable persons, and non-resident taxable persons must also register.

Small businesses below the threshold can opt out of GST registration unless they voluntarily choose to register.