GST Registration in Kerala: Who Must Register, Documents and Procedure

A business in Kerala must register under GST when its turnover crosses the threshold, or from the start if it falls within a category that requires registration regardless of turnover. Registration is online, free of cost, and is usually completed within a week or two when the application and documents are in order. Most delays come from the principal place of business documents and Aadhaar authentication.

This guide explains who must register, the documents needed, the procedure, and what follows once the GSTIN is allotted.

Who must register

Turnover threshold

Type of supply	Threshold for registration in Kerala
Exclusively goods	Aggregate turnover above ₹40 lakh in a financial year
Services, or goods and services	Aggregate turnover above ₹20 lakh in a financial year

Aggregate turnover is calculated on an all-India basis for the same PAN, and includes exempt supplies and exports, but excludes GST itself.

Compulsory registration, regardless of turnover

• Inter-state taxable supply of goods
• Persons liable to pay tax under reverse charge
• Casual taxable persons and non-resident taxable persons
• E-commerce operators, and persons required to collect tax at source
• Persons supplying through an e-commerce operator, subject to the exceptions notified for small suppliers
• Input service distributors, and persons required to deduct tax at source
• Suppliers of online information and database access services from outside India to persons in India

A business below the threshold may also register voluntarily, for example to claim input tax credit or because its customers require a GSTIN.

Documents required

Document	Details
PAN of the business	For a proprietorship, the proprietor’s PAN
Proof of constitution	Partnership deed, LLP or company incorporation certificate, or society or trust registration, as applicable
Details of proprietor, partners or directors	PAN, Aadhaar, photograph, mobile number and email of each
Proof of the principal place of business	Recent electricity bill, property tax receipt or ownership document; for rented premises, the rent or lease agreement; for premises owned by a relative or another person, a consent letter with the owner’s ID and ownership proof
Authorisation of the signatory	Authorisation letter, or board or partners’ resolution, appointing the authorised signatory
Bank account details	Can be furnished after registration, within 30 days of grant or before filing the first GSTR-1 or using IFF, whichever is earlier; failure can lead to suspension of registration

Most queries from the department relate to the place of business. The name and address on the document should match the application exactly, and the document should clearly show the building number and locality.

Registration procedure

1. Part A of Form GST REG-01: enter PAN, mobile number and email on the GST portal, verify by OTP, and obtain a Temporary Reference Number (TRN).
2. Part B: fill in business details, promoters, authorised signatory, principal and additional places of business, goods and services with HSN or SAC codes, and upload the documents.
3. Aadhaar authentication: opt for Aadhaar authentication of the promoters and authorised signatory. Applicants selected on risk parameters may be asked to complete biometric authentication and document verification at a GST Suvidha Kendra.
4. Verification by the officer: the officer may approve the application or raise a query in Form REG-03, to be answered in Form REG-04 within seven working days. Physical verification of the premises may be carried out in some cases.
5. Grant of registration: on approval, the registration certificate in Form REG-06 is issued with the GSTIN.

Where Aadhaar authentication is completed and no query is raised, approval is generally given within seven working days. Without Aadhaar authentication, or where physical verification is needed, it takes longer.

Simplified registration under Rule 14A

From 1 November 2025, small taxpayers can opt for a simplified, fast-track registration under Rule 14A of the CGST Rules. Registration under this option is granted automatically within three working days of the application.

• Who can opt: applicants whose output tax liability on supplies to registered persons will not exceed ₹2.5 lakh in a month.
• How: by selecting the Rule 14A option in Form GST REG-01.
• Conditions: Aadhaar authentication of the primary authorised signatory and at least one promoter or partner, and only one registration under the PAN in the state.
• Withdrawal: a taxpayer whose business grows beyond the limit can withdraw from the option after filing the required returns, subject to the conditions in the rule.

Effective date of registration

If the application is made within 30 days of becoming liable to register, registration takes effect from the date of liability. If it is made later, registration takes effect from the date it is granted, and tax and interest may be payable for the period before.

After registration

• Display the GSTIN on the name board at the principal and additional places of business, and display the registration certificate.
• Issue tax invoices in the prescribed format, and generate e-way bills for movement of goods where required.
• File returns from the effective date of registration, including nil returns. See GSTR-1, GSTR-3B and GSTR-9.
• Consider the composition scheme where eligible: aggregate turnover up to ₹1.5 crore for most suppliers of goods, and up to ₹50 lakh for suppliers of services, with conditions.
• Update any change in business details through an amendment application within the time allowed. See amending GST registration details.

Common reasons for rejection

• Address proof that does not match the address entered, or is not in the name of the owner
• Rent agreement or consent letter missing, unsigned or without the owner’s ID
• Premises not found at the address during physical verification
• No reply, or an incomplete reply, to the query in REG-03 within the time allowed
• Description of business that does not match the HSN or SAC codes chosen

A rejected application can be filed again with corrected documents. Registrations that are later suspended or cancelled can in some cases be restored. See reactivating a cancelled GST registration.

Frequently asked questions

Is there any fee for GST registration?

No. The government charges no fee for GST registration.

Can a residential address be used as the place of business?

Yes, with proof of the address and, where the premises are not owned by the applicant, a consent letter or rent agreement from the owner.

Does a business with branches in other states need separate registration?

Yes. GST registration is state-wise, so a separate GSTIN is needed in each state from which taxable supplies are made.

Is GST registration valid permanently?

Yes, for a normal taxpayer, until it is cancelled or surrendered. Registrations for casual and non-resident taxable persons are for a limited period.

ചുരുക്കം (Summary in Malayalam)

കേരളത്തിൽ ചരക്കുകൾ മാത്രം വിൽക്കുന്നവർക്ക് വാർഷിക വിറ്റുവരവ് ₹40 ലക്ഷവും സേവനങ്ങൾ നൽകുന്നവർക്ക് ₹20 ലക്ഷവും കടന്നാൽ GST രജിസ്ട്രേഷൻ നിർബന്ധമാണ്. അന്തർസംസ്ഥാന ചരക്ക് വിൽപ്പന, റിവേഴ്സ് ചാർജ്, ഇ-കൊമേഴ്സ് തുടങ്ങിയ സാഹചര്യങ്ങളിൽ വിറ്റുവരവ് നോക്കാതെ രജിസ്ട്രേഷൻ വേണം. PAN, സ്ഥാപനത്തിന്റെ രേഖകൾ, ഉടമകളുടെ ആധാർ, ഫോട്ടോ, ബിസിനസ് സ്ഥലത്തിന്റെ തെളിവ്, വാടകക്കരാർ അല്ലെങ്കിൽ സമ്മതപത്രം എന്നിവ വേണം. GST പോർട്ടലിൽ REG-01 വഴി അപേക്ഷിക്കാം; ഫീസ് ഇല്ല. 2025 നവംബർ 1 മുതൽ, രജിസ്റ്റർ ചെയ്ത വ്യക്തികൾക്കുള്ള വിൽപ്പനയിൽ പ്രതിമാസ നികുതി ബാധ്യത ₹2.5 ലക്ഷം കവിയാത്ത ചെറുകിട നികുതിദായകർക്ക് റൂൾ 14A പ്രകാരം മൂന്ന് പ്രവൃത്തി ദിവസത്തിനകം ലഭിക്കുന്ന ലളിതമായ രജിസ്ട്രേഷനും തിരഞ്ഞെടുക്കാം. ആധാർ ഓതന്റിക്കേഷൻ പൂർത്തിയാക്കിയാൽ സാധാരണ ഏഴ് പ്രവൃത്തി ദിവസത്തിനകം അംഗീകാരം ലഭിക്കും. ബാധ്യത വന്ന് 30 ദിവസത്തിനകം അപേക്ഷിക്കണം.

This article gives a general overview of GST registration under the CGST Act, 2017 and the Kerala SGST Act, 2017. Thresholds, procedures and portal processes are revised from time to time; for accurate and current requirements, refer to the Acts, the rules, notifications and advisories on the GST portal. The article is not advice on any particular case.