GST Registration in Chandigarh

Each new Chandigarh registration is allotted either to the Union territory administration, through the Excise and Taxation Department, Chandigarh, or to the Centre, through the Central Tax commissionerates for Chandigarh. Under the GST Council Secretariat's Circular No. 01/2017 (20 September 2017), taxpayers with turnover below ₹1.5 crore are divided 90% to the State and 10% to the Centre, and those above it 50:50. The authority you are allotted handles verification, notices and refunds.

Key facts for Chandigarh companies

When must a Chandigarh business register for GST?

Registration is compulsory once aggregate turnover — counted across India for every registration under the same PAN, including exempt supplies and exports — crosses ₹40 lakh for a supplier of goods only, or ₹20 lakh for a supplier of services (section 22 of the CGST Act). It is needed from the first supply, whatever the turnover, for inter-state supplies of goods, tax payable under reverse charge, casual and non-resident taxable persons, Input Service Distributors (compulsory from 1 April 2025 for offices receiving input-service invoices for branches in other states) and most sellers of goods through e-commerce operators (section 24); inter-state supplies of services alone do not force registration below ₹20 lakh (Notification No. 10/2017-Integrated Tax).

How is the application made and approved?

The application is filed online in Form GST REG-01 after OTP verification of PAN, mobile and e-mail, with the documents and a map pin for the principal place of business. The promoters complete Aadhaar authentication; applications flagged on risk parameters, or without Aadhaar authentication, go through photograph and document verification at a GST Suvidha Kendra (Rule 8(4A)). The officer decides within 7 working days, or 30 days where Aadhaar authentication fails or physical verification is needed (Rules 9 and 25); otherwise the registration is deemed approved. Since 1 November 2025, an applicant whose output tax on supplies to registered persons will not exceed ₹2.5 lakh a month can opt for simplified registration under Rule 14A, granted within 3 working days with Aadhaar authentication compulsory (Notification No. 18/2025-Central Tax).

How is a Chandigarh invoice taxed for clients across the Tricity?

Illustration (assumed figures)

A Chandigarh consultant bills ₹1,00,000 at 18%. To a client in Chandigarh the invoice shows CGST ₹9,000 and UTGST ₹9,000; to a registered client in Mohali or Panchkula it shows IGST ₹18,000, because the supply crosses from the union territory into a state. The total is the same, but the client in Punjab or Haryana takes the credit as IGST.

What Chandigarh Businesses Usually Need

Businesses across the Tricity

Chandigarh is a union territory, so a business operating from Chandigarh pays CGST and UTGST, while one in Mohali (Punjab) or Panchkula (Haryana) pays CGST and SGST and registers in that state.

IT exporters in the Tricity

IT firms in Chandigarh and Mohali that bill clients abroad zero-rate those exports under a letter of undertaking, and need registration once all-India turnover, exports included, passes ₹20 lakh.

Coaching and education services

Coaching institutes in the Tricity are taxable at 18% unless the service falls within an exemption, such as education provided as part of a curriculum for a qualification recognised by law; they register once receipts cross ₹20 lakh.

After registration, GSTR-1 and GSTR-3B are filed monthly or quarterly under QRMP (up to ₹5 crore of turnover), changes are reported in REG-14 within 15 days, and a cancelled registration can be revoked within 90 days of the order, extendable by up to 180 days (Rule 23).

About V Viswanathan & Associates

Frequently Asked Questions

What is the turnover limit for GST registration in Chandigarh?

A Chandigarh business supplying only goods must register once aggregate turnover crosses ₹40 lakh in a financial year, and one supplying services once it crosses ₹20 lakh (section 22 of the CGST Act; Notification No. 10/2019-Central Tax). Because Chandigarh is a union territory, a registered business there charges CGST and UTGST on supplies within Chandigarh.

How long does GST registration take in Chandigarh?

The officer must approve the application or raise a query within 7 working days (Rule 9 of the CGST Rules), or within 30 days where Aadhaar authentication is not done or a physical verification is ordered. Applicants opting for the simplified scheme under Rule 14A (output tax up to ₹2.5 lakh a month on supplies to registered persons) are approved within 3 working days, with Aadhaar authentication compulsory.

What documents are needed for GST registration in Chandigarh?

PAN of the business; PAN, Aadhaar and photographs of the proprietor, partners or directors; proof of the principal place of business (property tax receipt or electricity bill, or the rent or co-working agreement with the owner's consent and proof); the constitution document; and the authorised signatory's appointment. Bank account details can follow within 30 days of registration (Rule 10A).

Do I need a separate GSTIN for each state?

Yes. A separate GSTIN is needed in every state or union territory from which you make taxable supplies (section 25(1)); further offices or warehouses within Chandigarh are added to the same GSTIN as additional places of business.

Is GST different for a business in Chandigarh and one in Mohali?

Yes. Chandigarh is a union territory, so supplies within it carry CGST and UTGST and the business registers in Chandigarh. A business in Mohali registers in Punjab and charges CGST and SGST, and one in Panchkula registers in Haryana. Supplies between them are inter-state supplies carrying IGST.

Does a Chandigarh business need GST registration in Punjab for a stall at a Mohali fair?

Yes, as a casual taxable person in Punjab for the duration of the fair, unless an exemption such as the one for notified handicraft goods applies. Casual registration is taken before supplies begin and needs an advance deposit of the estimated tax.

Do you have an office in Chandigarh?

No. We serve Chandigarh clients from our office at Spencer Plaza, Anna Salai, Chennai, through video consultations, secure document sharing and digitally signed filings and reports.

Related Services for Chandigarh Businesses

Law stated as at 27 Oct 2026. Official sources: CGST Act, 2017, CGST Rules, 2017 and notifications (CBIC), GST portal, the Excise and Taxation Department, Chandigarh. Reviewed by CA V. Viswanathan, FCA, ACS, CFE, IBBI Registered Valuer (IBBI/RV/03/2019/12333).