GST Registration in Kerala: Threshold Limit, Documents Required and Process (2026)
Planning to start a business in Kerala? GST registration in Kerala is done online on the GST portal and is mandatory once your turnover crosses the GST threshold limit, or from day one for certain businesses. Here is everything you need: the limits, the documents required for GST registration and the process.
GST registration threshold limit in Kerala
| Type of supply | Threshold (aggregate turnover in a year) |
|---|---|
| Supply of goods in Kerala | ₹20 lakh |
| Supply of services in Kerala | ₹20 lakh |
Many States allow ₹40 lakh for goods, but Kerala did not opt for the higher limit, so ₹20 lakh applies to both goods and services here.
When GST registration is compulsory regardless of turnover
- Inter-state supply of goods
- Selling goods through e-commerce platforms such as Amazon or Flipkart
- Casual taxable persons and non-resident taxable persons
- Persons liable to pay tax under reverse charge
- Input Service Distributors and e-commerce operators
Documents required for GST registration
- PAN of the business or proprietor
- Aadhaar and photo of the proprietor, partners or directors
- Proof of business place: rent agreement with NOC, or ownership proof, plus a recent electricity or water bill or property tax receipt
- Bank proof: cancelled cheque, passbook first page or bank statement
- For firms, LLPs and companies: partnership deed, LLP agreement or Certificate of Incorporation, and authorisation for the signatory
GST registration process step by step
- Fill Form GST REG-01 Part A on the GST portal with PAN, mobile and email, and verify the OTPs.
- Complete Part B with business, promoter, place of business and bank details, and upload the documents.
- Choose Aadhaar authentication, which usually speeds up approval.
- Get the ARN (application reference number) and track the status.
- Answer any clarification notice (REG-03) within 7 working days.
- Receive your GSTIN and registration certificate (REG-06).
Regular scheme or Composition scheme?
Small businesses in Kerala with turnover up to ₹1.5 crore (goods) or ₹50 lakh (services) can choose the Composition scheme: simple returns and a low flat rate, but no input tax credit and no inter-state sales. Most growing businesses prefer the Regular scheme.
What is changing
The 57th GST Council meeting has recommended a published document list with drop-down selection in REG-01, automatic approval of most registration amendments, and automatic cancellation once returns are filed. These apply once notified. Read our article on the 57th GST Council recommendations.
General information only, not legal or tax advice. Rules and limits change through government notifications, so confirm with us before you act.