Every business does not need to register under GST. Only those who meet certain criteria are required to do so. Below are the main categories of people and businesses who must obtain GST Registration in Mumbai:
a. Turnover-Based GST Requirement
A business must register if:
- Annual turnover is more than ₹40 lakh for goods (in most states).
- Annual turnover is more than ₹20 lakh for services.
- For special category states, turnover limits may differ, but for Mumbai (Maharashtra) these limits apply.
b. Inter-State Supply
If you supply goods to customers in other states, GST registration becomes mandatory regardless of turnover.
c. E-Commerce Sellers
Anyone selling through online platforms must register under GST, even if turnover is low.
d. Casual Taxable Persons
If you are doing business temporarily at events, exhibitions, or trade fairs in Mumbai, you must obtain temporary GST registration.
e. Reverse Charge Mechanism Businesses
If your business deals fall under reverse charge, GST registration becomes necessary.
f. Agents and Intermediaries
Any business acting as an agent or mediator must register.
g. Freelancers and Professionals
Many freelancers based in Mumbai, especially IT freelancers, designers, consultants, and content creators, also require GST registration depending on their services and clients.