GST registration for regular taxpayers is valid indefinitely and does not have an expiry date, remaining active until it is surrendered by the taxpayer or cancelled by tax authorities. Temporary registrations, such as those for casual taxable persons or non-resident taxpayers, are valid for up to 90 days.
The registration certificate does not have an expiry date for businesses operating as normal taxpayers under GST. It remains valid indefinitely unless it is specifically cancelled or surrendered by the taxpayer or revoked by the tax authorities for compliance reasons.
Any person must get a GST registration within 30 days from the date when they become liable to obtain GST registration.
For a normal user, there is no expiry date and so the GST certificate will continue to exist for a lifetime until it is canceled by the Goods and Services Tax Authority. When it comes to Casual Taxable person or Non-Resident taxable person the validity is 90 days.
The GST Search Tool and GSTIN Validator enable businesses to verify any GSTIN with a single-click GSTIN search. Most importantly, the tool helps verify GSTIN authenticity and spot fake GSTINs. This feature can be used by anyone free of cost, provided they have the requisite GSTIN on hand.
The valid GST (Goods and Services Tax) number must satisfy the following conditions: It should be 15 characters long. The first 2 characters should be a number. The next 10 characters should be the PAN number of the taxpayer.
How to Reactivate Your Cancelled GST Registration?
The 'five year rule' states that residential premises are not considered to be 'new' if they have been rented out as residential premises for five or more years since they first became residential premises, or were last built or substantially renovated.
The effective date of registration shall be the date of the order of registration in the case of a person who registers voluntarily and is within the threshold exemption limit for paying tax.
It starts from the day you become entitled to the credit, typically the date of the tax invoice or the date the payment is made, depending on your accounting method. After four years, you can no longer amend or include a claim for that GST credit in your Business Activity Statement (BAS).
You must register for GST if:
– Time limit to issue notice: 3 years from the due date of filing annual return for the relevant year. – Time limit to pass the order: 3 years from the due date of annual return. Example: For FY 2021–22, the time limit to issue notice is 31st December 2025 (assuming annual return due date is 31st December 2022).
You must file GST returns twice a month + 1 annual return. That means a total of 25 GST returns per year. Special cases like composition dealers and certain taxpayers may have different filing requirements as per GST rules.
Registration under GST is a legal requirement for businesses. The CGST Act 2017 specifies minimum turnover criteria for registration (Rs 40 lakhs for goods and Rs 20 lakhs for services). Still, certain specific businesses are required to register under the GST, irrespective of their annual turnover.
Disadvantages of Voluntary GST Registration
On July 01, 2024, the implementation of the Goods and Services Tax (GST) will complete 7 years. Since March 2023, the collections for every month stand in excess of ₹1.5 lakh crore.
Taxpayers can check if a GST number is correct and valid (or has not expired) using the GSTIN search engine. Enter the GSTIN number at hand and instantly get information about the taxpayer, buyer or supplier. If the GST number is invalid, the search engine will show it as an invalid GSTIN.
Effectivity date is the legal separation date. Last working day is the final day you render work (often the same date, but not always—e.g., garden leave or offsetting leave credits can make the last day you work earlier than the effectivity date).
GST is leviable only if aggregate turnover is more than 20 lacs. (Rs. 10 lacs in 11 special category States). For computing aggregate supplies turnover of all supplies made by you would be added.
What is the Minimum Turnover Limit for GST Registration? Businesses are required to register for GST and pay tax on their annual turnover if their annual revenue exceeds Rs. 40 lakhs in the case of goods supplied and Rs. 20 lakhs for the supply of services.
You have to start charging GST/HST on the supply that made you exceed $30,000. You exceed the $30,000 threshold 1 over the previous four (or fewer) consecutive calendar quarters (but not in a single calendar quarter).
Goods and Services Tax (GST) 2.0 reform, which came into effect from September 22nd, 2025, brought relief for the common people and boosts for businesses. One of the key GST updates under 2.0 reform is that it simplified the GST tax structure from a 4-slab (5%, 12%, 18% and 28%) to a 3-slab (5%, 18% and 40%).
The registration granted under GST can be cancelled for specified reasons. The cancellation can either be initiated by the department on their own motion or the registered person can apply for cancellation of their registration. In case of death of registered person, the legal heirs can apply for cancellation.
WHEN SHOULD YOU CANCEL YOUR GST REGISTRATION? You must ask us to cancel your GST registration if you are no longer carrying on an enterprise. This may apply where your business has: closed down been sold changed structure, for example, changed from a partnership to a company.
Reasons for closing a GST/HST account