Regulatory information
General informationGST registration — official source
GST registration is governed by the Central Goods and Services Tax Act and the CGST Rules, and applications are made through the official GST Portal. Whether registration is required, and which conditions apply, depends on the facts of each business and on the rules and notifications in force. Verify current requirements on the GST Portal and CBIC publications before acting.
- Topic
- GST
- Source authority
- Goods and Services Tax Network (GSTN) — GST Portal
- Last reviewed
- Pending review
- Status
- General information
- Source document
- CGST Act and CGST Rules — registration provisions
