GST Registration in Kochi
In Kochi, GST registration is a Kerala registration, made online in Form GST REG-01 and free of any government fee. Exporters of taxable goods such as spices or frozen seafood need it from their first shipment, because exports of goods are inter-state supplies caught by section 24 of the CGST Act; other businesses need it when turnover crosses ₹40 lakh for goods only or ₹20 lakh for services. Kerala's State GST Department or the Central Tax commissionerate normally decides within 7 working days, and we handle Kochi applications from Chennai.
Each new Kerala registration is allotted either to the State, through the State Goods and Services Tax Department, Kerala, or to the Centre, through the Central Tax commissionerates for Kochi. 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 Kochi companies
| Item | Kochi |
|---|---|
| Registration threshold — goods only | ₹40 lakh aggregate turnover |
| Registration threshold — services | ₹20 lakh aggregate turnover |
| Tax on supplies within the state | CGST and SGST |
| State administration | The State Goods and Services Tax Department, Kerala |
| Professional tax | Levied half-yearly by the local body; ₹1,250 a half-year for a company |
When must a Kochi 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).
What GST applies when a Kochi business supplies Lakshadweep?
Lakshadweep is a union territory, so a supply from Kochi to a customer there is an inter-state supply carrying IGST under the Kerala GSTIN. A business operating from the islands registers in Lakshadweep and charges CGST and UTGST on its local supplies; shipments from Kochi port to the islands move under e-way bills like any other inter-state consignment.
What Kochi Businesses Usually Need
Marine exporters and cold storage
Kochi's seafood exporters buy from processors and cold stores across Kerala and ship through the port. Their GST position rests on matching purchases in GSTR-2B and on moving export refunds through quickly, since cash held up in tax weighs on a trading business.
Tourism and hospitality
Hotels, homestays and tour operators register once receipts cross ₹20 lakh, and must apply the rate that applies to their accommodation or tour services correctly.
Seafood processing and job work
Seafood processors often process for other exporters on job work; the job-work services and the movement of goods to and from the processor must follow section 143 of the CGST Act and the e-way bill rules.
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
- Chartered Accountants, FRN 013713S— Practising since 2012 from G-131, Spencer Plaza, Anna Salai, Chennai.
- GST Appeals— Replies to notices and appeals under sections 107 and 112 of the CGST Act, from grounds of appeal to the hearing.
- FCA, ACS, CFE— Company law, tax and forensic accounting under one roof.
- Kochi clients— Served from Chennai through video consultations, secure document sharing and digitally signed filings.
Frequently Asked Questions
What is the turnover limit for GST registration in Kochi?
A Kerala 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). Exporters and inter-state sellers of goods must register from the first inter-state supply (section 24).
How long does GST registration take in Kochi?
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 Kochi?
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 Kerala are added to the same GSTIN as additional places of business.
Is there professional tax for a Kochi business?
Yes. Levied half-yearly by the local body; ₹1,250 a half-year for a company.
Does a Kochi spice exporter need GST below ₹40 lakh?
Yes, unless it deals only in exempt goods. Exports of goods are inter-state supplies, and inter-state supplies of taxable goods require registration from the first supply (section 24), so a spice exporter registers whatever its turnover.
Do you have an office in Kochi?
No. We serve Kochi clients from our office at Spencer Plaza, Anna Salai, Chennai, through video consultations, secure document sharing and digitally signed filings and reports.
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Law stated as at 27 Oct 2026. Official sources: CGST Act, 2017, CGST Rules, 2017 and notifications (CBIC), GST portal, the State Goods and Services Tax Department, Kerala. Reviewed by CA V. Viswanathan, FCA, ACS, CFE, IBBI Registered Valuer (IBBI/RV/03/2019/12333).
GST Registration in Kochi
Talk to us about GST registration for your Kochi business.