GST Registration in Noida

Each new Uttar Pradesh registration is allotted either to the State, through the State Tax Department, Uttar Pradesh, or to the Centre, through the Central Tax commissionerates for Noida. 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 Noida companies

When must a Noida 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).

Which address proof works for a factory on authority land?

Industrial plots in Noida and Greater Noida are usually held on lease from the development authority. The lease deed or allotment letter serves as proof of the principal place of business, with an electricity bill; where the plot is sub-let or shared, the lessee's consent and its own proof are added. Godowns in other districts of Uttar Pradesh are declared as additional places of business on the same GSTIN.

When does a Noida manufacturer need an e-way bill for job work?

Illustration (assumed figures)

A Noida electronics maker sends circuit boards worth ₹45,000 to a job worker in Haryana. Although the value is below ₹50,000, an e-way bill is needed, because goods sent by a principal to a job worker in another state require one whatever their value (proviso to Rule 138(1) of the CGST Rules). The same consignment to a job worker in Ghaziabad, within Uttar Pradesh, would not need one below ₹50,000.

What Noida Businesses Usually Need

E-invoicing for growing manufacturers

A Noida manufacturer must issue e-invoices through the invoice registration portal once its aggregate turnover has exceeded ₹5 crore in any financial year since 2017-18. Because the test looks back at every year, a business that crossed ₹5 crore once stays in e-invoicing even if its turnover later falls.

SEZ and export units

Supplies to an SEZ unit or developer are zero-rated, like exports; the supplier makes them under a letter of undertaking or pays IGST and claims a refund.

Inverted duty structure

Manufacturers whose inputs carry higher GST rates than their outputs accumulate input tax credit and can claim refunds of it under section 54(3) of the CGST Act, subject to the exclusions for certain goods.

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 Noida?

An Uttar Pradesh 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). Manufacturers selling to other states must register from the first inter-state supply of goods (section 24).

How long does GST registration take in Noida?

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 Noida?

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 Uttar Pradesh are added to the same GSTIN as additional places of business.

Is there professional tax for a Noida business?

No. Uttar Pradesh does not levy professional tax.

Can a Noida business opt for the composition scheme?

A manufacturer or trader in Uttar Pradesh with aggregate turnover up to ₹1.5 crore can opt for composition, paying a fixed percentage of turnover without input tax credit, but it cannot make inter-state supplies of goods. Service providers have a separate scheme with a ₹50 lakh limit.

Do you have an office in Noida?

No. We serve Noida 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 Noida Businesses

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