GST Registration in Pune

Pune, Maharashtra+91 9176044244

A Pune business's GST registration is a Maharashtra registration, applied for on the GST portal in Form REG-01 with no government fee. It is mandatory once turnover counted across India crosses ₹40 lakh for suppliers of goods alone or ₹20 lakh for service providers, and earlier where section 24 of the CGST Act applies — inter-state sales of goods, reverse-charge liabilities, input service distribution. The Maharashtra GST Department or the Central Tax commissionerate allotted to the case normally decides within 7 working days; we file for Pune clients from Chennai.

Each new Maharashtra registration is allotted either to the State, through the Maharashtra Goods and Services Tax Department, or to the Centre, through the Central Tax commissionerates for Pune. 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 Pune companies

Item	Pune
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 Maharashtra Goods and Services Tax Department
Professional tax	Levied: ₹2,500 a year for the company (PTEC); up to ₹200 a month on salaries (₹300 in February)

When must a Pune 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 does a Pune supplier handle price revisions from an automaker?

Automakers often revise component prices retrospectively. An upward revision is billed through a debit note and a downward one through a credit note, with GST following the original supply. A credit note must be declared by 30 November after the year of the original supply, or by the date of the annual return if that is earlier (section 34(2)); and since 1 October 2025 a supplier can reduce its tax on a credit note to a registered customer only if that customer has reversed the matching input tax credit, so the reversal is agreed along with the revision.

What Pune Businesses Usually Need

Manufacturers and job workers

Pune's manufacturing chain relies on job work. Inputs sent to a job worker must come back within one year and capital goods within three years (section 143), or the movement is treated as a supply.

Software subscriptions sold abroad

A Pune product company selling subscriptions to customers abroad exports services when the conditions of section 2(6) of the IGST Act are met — among them a customer outside India and payment in foreign exchange — while sales to Indian customers carry GST at the normal rate. With a mixed customer base, each invoice records where the customer is located.

Automotive suppliers and e-invoicing

Suppliers to large automotive companies usually cross the ₹5 crore e-invoicing threshold early, and their customers will not accept invoices without an invoice reference number generated on the portal.

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.
Pune 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 Pune?

A Maharashtra 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). Inter-state sellers of goods and persons liable under reverse charge must register from the first supply (section 24).

How long does GST registration take in Pune?

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 Pune?

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

Is there professional tax for a Pune business?

Yes. ₹2,500 a year for the company (PTEC); up to ₹200 a month on salaries (₹300 in February).

Does a Pune company need a PTRC before it applies for GST?

No. Professional tax and GST are separate registrations under different laws, and the GST portal does not ask for a PTRC. A company that pays salaries should still obtain its PTRC promptly, because the monthly deduction starts with the first payroll.

Do you have an office in Pune?

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

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