GST Registration in Mumbai

Mumbai, Maharashtra+91 9176044244

GST registration in Mumbai is an online application on the GST portal in Form GST REG-01, with no government fee. A Maharashtra business must register when its aggregate turnover crosses ₹40 lakh for goods or ₹20 lakh for services, and from the first supply if it sells goods inter-state, pays tax under reverse charge or falls in another section 24 category. The officer must decide within 7 working days (Rule 9 of the CGST Rules), or within 3 working days under the simplified Rule 14A scheme. V Viswanathan & Associates (FRN 013713S) handles GST registrations for Mumbai businesses from its Chennai office, by video consultation.

A new Maharashtra GSTIN is allotted to either the Maharashtra Goods and Services Tax Department or a Central Tax commissionerate in the Mumbai zone, using the turnover-based split in the GST Council Secretariat's Circular No. 01/2017 (90% State and 10% Centre below ₹1.5 crore of turnover; 50:50 above). The authority you are allotted runs the verification, issues notices and decides refunds, so the allotment shown on the certificate tells you where to reply.

Our GST registration work for Mumbai clients

New GSTIN: Form GST REG-01 with Aadhaar authentication, for proprietors, firms, LLPs and companies, or GST through SPICe+ for a new company
Queries and verification: replies in Form GST REG-04 within seven working days of a query, and preparation for physical verification of the premises
Additional places of business: warehouses, godowns and branch offices across Maharashtra added to one GSTIN through Form GST REG-14
Importers and exporters: GSTIN alignment with the Importer-Exporter Code, and the letter of undertaking in Form GST RFD-11 for exports without payment of IGST
Input Service Distributor: separate ISD registration, compulsory from 1 April 2025 for an office that receives invoices for input services on behalf of branches in other states
Cancellation and revocation: surrender of a registration (section 29) and revocation of a cancelled one after the pending returns are filed, within 90 days of the cancellation order, extendable by up to 180 days (section 30 and Rule 23)

When must a Mumbai business register for GST?

Situation	Registration required	Law
Supplier of goods only, within Maharashtra	Above ₹40 lakh aggregate turnover in a financial year (₹20 lakh for ice cream, pan masala, tobacco, and bricks and roofing tiles)	Section 22(1), CGST Act, 2017; Notification No. 10/2019-Central Tax
Supplier of services, or of goods and services	Above ₹20 lakh aggregate turnover	Section 22(1), CGST Act, 2017
Inter-state supply of goods	From the first supply, whatever the turnover	Section 24(i)
Inter-state supply of services	Only above ₹20 lakh aggregate turnover	Notification No. 10/2017-Integrated Tax
Tax payable under reverse charge	Whatever the turnover	Section 24(iii)
Selling goods through an e-commerce operator	Whatever the turnover, except small intra-state sellers of goods exempted subject to conditions	Section 24(ix); exemption under section 23(2) by Notification No. 34/2023-Central Tax
Input Service Distributor	From 1 April 2025, compulsory for an office that receives invoices for input services on behalf of its branches in other states	Sections 2(61), 20 and 24(viii), as amended by the Finance Act, 2024
Casual or non-resident taxable person	At least five days before starting business	Section 25(1) and section 24(ii), (v)

Turnover is counted across India for all registrations under one PAN and includes exempt supplies and exports (section 2(6)). Registering voluntarily below the threshold gives access to input tax credit, but the business must then file every return.

How does the GST registration process work in Mumbai?

How the application is made and approved

Part A: PAN, mobile number and e-mail are verified by OTP on the GST portal, and a temporary reference number (TRN) is generated.
Part B: Business details, promoters or directors, authorised signatory, principal and additional places of business, and the HSN or SAC codes of the goods or services are filed in Form GST REG-01 with the documents, and the principal place of business is pinned on the portal map.
Aadhaar authentication: The promoters and authorised signatory complete Aadhaar authentication by OTP. An application flagged on data analysis and risk parameters is followed by biometric Aadhaar authentication, a photograph and a check of the original documents at a GST Suvidha Kendra (Rule 8(4A)); an applicant who does not opt for Aadhaar authentication completes the photograph and document check there. In Maharashtra, GST Suvidha Kendras began these appointments in February 2025.
Officer's decision: The officer grants the registration, or issues a query in Form GST REG-03, within 7 working days (Rule 9). The time is 30 days where Aadhaar authentication fails or is not opted for, or where the application is flagged for, or the officer orders, a physical verification of the premises (Rule 25). If the officer does not act in time, the registration is deemed approved.
Certificate: On approval the GSTIN and the registration certificate in Form GST REG-06 are issued on the portal. Bank account details are added within the time Rule 10A allows: within 30 days of the grant of registration, or before filing GSTR-1 or the invoice furnishing facility, whichever is earlier.

Since 1 November 2025 (Notification No. 18/2025-Central Tax) an applicant whose output tax on supplies to registered persons, counting CGST, SGST, IGST and cess together, will not exceed ₹2.5 lakh a month can opt for the simplified registration under Rule 14A. Aadhaar authentication is compulsory and registration is granted within 3 working days; only one such registration is allowed per PAN in a state. To go above the limit, the taxpayer withdraws from the scheme in Form GST REG-32 after filing returns for at least one tax period. Separately, Rule 9A grants registration electronically within 3 working days to applicants the portal identifies on data analysis and risk parameters.

Documents for GST registration in Mumbai

Applicant	Documents
Every applicant	PAN of the business; proof of the principal place of business (property tax bill or electricity bill if owned; registered leave-and-licence or rent agreement with the owner's proof if rented; consent letter with the owner's proof if shared); bank account details can follow within 30 days of registration (Rule 10A)
Proprietor	PAN, Aadhaar and photograph of the proprietor
Partnership firm or LLP	Partnership deed or LLP agreement and certificate; PAN, Aadhaar and photographs of the partners; authorisation of the signatory
Company	Certificate of incorporation, MOA and AOA; PAN, Aadhaar and photographs of the directors; board resolution appointing the authorised signatory

What Mumbai Businesses Usually Need

Importers and exporters

Importers pay integrated tax on the bill of entry and take credit for it in their GST returns, so the GSTIN, the Importer-Exporter Code and the customs records must carry the same PAN and name. Exporters of goods either export under a letter of undertaking and claim a refund of unutilised credit, or pay IGST and have it refunded against the shipping bill (Rule 96).

Head offices, banks and financial services firms

Companies with a Mumbai head office and branches in other states hold a GSTIN in each state, and services the head office provides to branches are supplies between distinct persons (section 25(4)). From 1 April 2025 an office that receives invoices for input services on behalf of branches in other states must register as an Input Service Distributor and distribute that credit (sections 2(61), 20 and 24(viii), as amended by the Finance Act, 2024), so we set up the ISD registration alongside the regular ones.

Landlords and tenants of commercial property

A landlord renting commercial premises must register once rental receipts cross ₹20 lakh and charge GST on the rent. Where the landlord is unregistered, a registered tenant pays the GST on the rent under reverse charge (Notification No. 09/2024-Central Tax (Rate), from 10 October 2024), unless the tenant is a composition taxpayer. Tenants claim the credit in the same return in which they pay it.

Traders and wholesalers

Traders file GSTR-1 and GSTR-3B on time, generate an e-way bill for every consignment above ₹50,000, and claim input tax credit only on invoices that appear in GSTR-2B. Small traders with turnover up to ₹1.5 crore can opt for the composition scheme under section 10, but cannot then make inter-state sales or claim credit.

Consultants, freelancers and creative services

Service providers register once receipts cross ₹20 lakh. Services billed to foreign clients and paid for in foreign exchange can qualify as exports under section 2(6) of the IGST Act, made under a letter of undertaking without IGST.

What has to be done after registration?

Returns start from the effective date of registration: GSTR-1 and GSTR-3B monthly, or quarterly under QRMP up to ₹5 crore of turnover; GSTR-9 annually (optional up to ₹2 crore); GSTR-9C above ₹5 crore. E-invoicing applies above ₹5 crore of turnover. Any change in partners, directors, address or business details is reported in REG-14 within 15 days, and the certificate and GSTIN are displayed at every place of business (Rule 18).

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.
Mumbai clients— Served from Chennai through video consultations, secure document sharing and digitally signed filings.

Frequently Asked Questions

What is the GST registration limit in Mumbai?

Maharashtra applies the ₹40 lakh threshold to businesses supplying only goods and ₹20 lakh to those supplying services, measured on aggregate turnover across India under the same PAN (section 22 of the CGST Act). Some businesses, such as inter-state sellers of goods and persons liable under reverse charge, must register from the first supply (section 24).

How many days does GST registration take in Mumbai?

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.

Which documents are required for GST registration in Mumbai?

PAN of the business; PAN, Aadhaar and photographs of the proprietor, partners or directors; proof of the principal place of business (property tax bill, electricity bill, or the leave-and-licence or rent agreement with the owner's consent and proof); the constitution document (partnership deed, LLP agreement or certificate of incorporation); and the authorised signatory's appointment. Bank account details can be added within 30 days of registration (Rule 10A).

Do importers in Mumbai need GST registration?

In practice, yes. Integrated tax on imports is paid on the bill of entry and is available as input tax credit only to a registered person, and the importer also needs an Importer-Exporter Code from the DGFT, which is linked to the business PAN.

Is GST payable on rent for an office in Mumbai?

Yes, renting of commercial property is a taxable supply. A landlord registered under GST charges it on the rent; where the landlord is unregistered and the tenant is registered, the tenant pays the GST under reverse charge (Notification No. 09/2024-Central Tax (Rate), from 10 October 2024), unless the tenant is a composition taxpayer.

Is there any government fee for GST registration in Mumbai?

No. Registration, amendment and cancellation on the GST portal are free of government fees.

Do you have an office in Mumbai?

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

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