GST registration in Mumbai is filed online in FORM GST REG-01 on gst.gov.in. There is no government fee, a Mumbai GSTIN starts with Maharashtra's state code 27, and registration becomes compulsory once aggregate turnover crosses ₹40 lakh for goods or ₹20 lakh for services. We file it from ₹999. What decides the outcome in Mumbai is almost never the law. It is the address: shared desks in Andheri, virtual offices in Lower Parel and society flats in the suburbs all raise the chance that an officer will come and look.
| Question | Short answer for Mumbai |
|---|---|
| Who registers you | Either the Maharashtra GST Department, whose entire Mumbai operation runs from GST Bhavan at Mazgaon, or the Central GST Mumbai Zone at Churchgate. The portal decides which. |
| State code on your GSTIN | 27. Every Mumbai GSTIN begins with 27, followed by your PAN. |
| Threshold | INR 40 lakh aggregate turnover for a goods-only supplier, INR 20 lakh for services. Maharashtra is a normal category state. |
| Government fee | Nil. GST law prescribes no fee for a registration application. |
| Aadhaar step | Mumbai applicants may be routed to a GST Suvidha Kendra for biometric Aadhaar authentication instead of OTP. Live across Maharashtra since 8 February 2025. |
| Approval time | 3 working days under Rule 9A if the system scores you low risk. Longer if flagged for physical verification. |
| The Mumbai-specific risk | Premises. Virtual offices, shared desks and society flats draw physical verification far more often here than anywhere else in the state. |
The application is free and takes twenty minutes to key in. What decides the outcome in Mumbai is almost never the law. It is the address.
This city runs on shared desks in Andheri, virtual offices in Lower Parel, registered offices at a CA's premises, and businesses operating out of society flats in the suburbs. Every one of those is legitimate. Every one of them also raises the probability that an officer will come and look, and if what he finds does not match what you filed, you start again.
We file your REG-01, map your pincode to the correct nodal division, tell you honestly whether your premises will attract a visit, and if the portal routes you to biometric verification we tell you which GST Suvidha Kendra to attend and what originals to carry. A standalone registration costs from ₹999, and it is included free when you take any other CorporateWalla package.
Maharashtra is a normal category state, so the higher thresholds apply. A goods-only supplier registers once aggregate turnover crosses INR 40 lakh in the financial year. A service provider registers at INR 20 lakh. A mixed supplier is generally judged on the INR 20 lakh services limit.
Aggregate turnover is computed across the whole PAN, not per branch and not per GSTIN, and it includes taxable supplies, exempt supplies, exports and inter-state supplies. That catches Mumbai consultancies and agencies with clients across states more often than they expect.
Voluntary registration is worth considering well below the threshold if your customers are registered businesses. In Mumbai's agency, media and B2B services market, corporate buyers routinely decline unregistered vendors because they cannot claim input tax credit on the invoice.
| Your situation | Registration | Why |
|---|---|---|
| Goods only, sales within Maharashtra, aggregate turnover up to ₹40 lakh | Not compulsory, voluntary allowed | Below the goods threshold for a normal category state |
| Services, aggregate turnover above ₹20 lakh (exports included) | Compulsory | Section 22 threshold for services |
| Goods, aggregate turnover above ₹40 lakh | Compulsory | Notification No. 10/2019 - Central Tax |
| Any inter-state sale of goods, at any turnover | Compulsory | Section 24 |
| Selling goods on a marketplace, only within Maharashtra, below the threshold | Enrolment number is enough | Notification No. 34/2023 - Central Tax, from 1 October 2023 |
| Selling on a marketplace and shipping to other states | Compulsory from the first sale | Section 24 |
| Exhibition stall or event in Mumbai with no fixed place of business here | Compulsory, as a casual taxable person | Section 24 |
| Office receiving common service invoices for branches in other states | ISD registration compulsory | Section 24, mandatory since 1 April 2025 |
A Bandra design studio bills ₹15 lakh to Mumbai clients and ₹8 lakh to a client in Dubai in FY 2026-27. The export is zero-rated, but it still counts in aggregate turnover, so the total is ₹23 lakh and the studio crosses the ₹20 lakh services limit. It should apply within 30 days of becoming liable, so that the registration takes effect from the date it crossed the limit rather than a later grant date. Once registered, it should file a LUT so the export invoices go out without IGST.
For the national picture, including thresholds in special category states, read our GST registration guide. After the GSTIN issues, the first returns are due at once; see GST return filing in Mumbai.
This surprises people, so it is worth stating plainly. The Maharashtra GST Department divides Mumbai into zones and nodal divisions named after suburbs, and almost all of them are physically housed at GST Bhavan, Mazgaon, Mumbai 400010.
Nodal Division 07 is called Andheri. Nodal Division 08 is Goregaon, 09 is Kandivali, 10 is Borivali, 11 is Ghatkopar, 12 is Sakinaka, 13 is Mulund, 14 is Chembur. Their published office address is the same Mazgaon building, spread across the old and new wings. Nariman Point is Nodal Division 02, Mazgaon itself is 04, Bandra 05, Santacruz 06.
Above the nodal divisions sit the zones: Mumbai South-East, Mumbai North-West, Mumbai South-West, Mumbai North and Mumbai North-East, each with its own audit division. Your allocation comes from the pincode of your principal place of business, which is why getting that field right on REG-01 matters more than most people realise. It determines who scrutinises your first return and who you answer if a notice arrives.
The practical consequence: do not go looking for a Kandivali GST office in Kandivali. If you are ever called in, you are going to Mazgaon.
The Central GST Mumbai Zone is headed by a Principal Chief Commissioner at GST Bhavan, 115 Maharishi Karve Marg, Churchgate, Mumbai 400020.
Its executive commissionerates are Mumbai Central, Mumbai East, Mumbai South, Mumbai West, Thane, Thane Rural, Palghar, Bhiwandi, Belapur, Navi Mumbai and Raigad. Alongside them sit Audit-I, Audit-II, Audit-III, Audit-Raigad and Audit-Thane, and the Appeals Commissionerates I, II, III, Raigad and Thane.
That list is the point. A business that calls itself a Mumbai business but operates from Thane, Vashi, Belapur, Bhiwandi or Panvel is not under a Mumbai commissionerate at all. It falls to Thane, Navi Mumbai, Belapur or Raigad. If you are choosing between a Mumbai address and a Navi Mumbai one, you are also choosing a different administering office, a different audit commissionerate and a different appellate forum.
Since 8 February 2025, Maharashtra applicants sit inside the biometric Aadhaar regime. GSTN rolled the functionality out for Maharashtra and Lakshadweep on that date, and the Commissioner of State Tax, Maharashtra notified the facilitation centres by notification dated 6 February 2025 under the proviso to sub-rule (4A) of Rule 8 of the Maharashtra GST Rules, 2017.
After you submit REG-01 the portal emails one of two links. Either OTP-based Aadhaar authentication, the familiar route, or an appointment link for a designated GST Suvidha Kendra. Which one you get is decided by data analysis and risk parameters, not by turnover or entity type.
If you are routed to a GSK, your ARN is not generated until the visit is done. Every promoter, partner and the primary authorised signatory named in the application has to attend in person, carrying the appointment confirmation, the jurisdiction details from the intimation email, original Aadhaar and PAN, and originals of every document uploaded. A photograph is taken and fingerprints are scanned.
Two failures dominate. Missing the appointment window, which means starting over. And an Aadhaar demographic mismatch, where a name, date of birth or gender differs between Aadhaar and PAN and the authentication fails at the counter. Fix Aadhaar before you file, not after.
| Category | What is needed |
|---|---|
| Identity | PAN of the business or proprietor. PAN and Aadhaar of every promoter, partner or director. Aadhaar of the primary authorised signatory. Passport photographs. |
| Constitution | Certificate of incorporation with MOA and AOA for a company. LLP agreement and incorporation certificate for an LLP. Partnership deed for a firm. Nothing extra for a proprietorship. |
| Owned premises | Latest property tax receipt or the sale deed, plus an electricity bill not older than two months. |
| Rented premises | Registered leave and licence agreement, a no objection certificate from the licensor, and a utility bill in the licensor's name. Registration of the agreement is standard practice in Mumbai and an unregistered one draws a query. |
| Coworking or shared desk | Consent letter from the operator, their ownership or tenancy proof, and a utility bill. Expect physical verification. |
| Virtual office | Same documents, higher scrutiny. Read the caution below before committing to one. |
| Banking | Cancelled cheque, passbook first page, or a bank statement showing account holder name, IFSC and account number. You may file without this and add it later. |
| Authorisation | Board resolution or letter of authorisation naming the authorised signatory, with a Class 3 DSC for companies and LLPs. |
On virtual offices, an honest word. They are legal, they are widely used in Mumbai, and marketplace sellers in particular rely on them to hold registrations across states. They are also the single most common reason a Mumbai application ends in physical verification or rejection. If the officer visits an address where nobody has heard of your business and no signage exists, your documents will not save the application.
If you use one, insist on a provider who will host an actual desk, display your signage, accept your post and be present when an officer calls. If they will not do those four things, you are buying an address, not a place of business, and the department has become good at telling the difference.
On society flats, check your cooperative housing society's bye-laws before you file. Many Mumbai societies prohibit commercial use, and an officer who visits a purely residential set-up can raise a query even where your paperwork is faultless.
Notification No. 18/2025 - Central Tax also inserted Rule 14A with effect from 1 November 2025. It offers an optional simplified electronic registration where estimated monthly output tax liability on supplies to registered persons does not exceed INR 2.5 lakh, with Aadhaar authentication mandatory for the applicant and the authorised signatory, and registration granted electronically within three working days.
It suits a small Mumbai trader or a single-location service business that wants to be registered quickly and will stay under that ceiling. It is a poor fit for anything growing, because coming out of it is a separate process. Withdrawal is by FORM GST REG-32, subject to having filed the minimum required returns, and the officer disposes of it in FORM GST REG-33.
Our default advice to a scaling Mumbai business is the ordinary route under Rule 9A. Same three working days if your risk score is clean, without a ceiling to manage later.
| Route | Realistic timeline |
|---|---|
| Rule 9A, low risk, OTP Aadhaar authentication | 3 working days from submission |
| Rule 14A simplified scheme, Aadhaar authenticated | 3 working days from submission |
| Routed to a GST Suvidha Kendra for biometric verification | 3 working days after the visit, plus however long the appointment slot takes |
| Query raised in REG-03 | Add 7 to 15 working days from the date you file REG-04 |
| Physical verification of premises ordered | Add 15 to 30 days, and expect an officer at the address |
In Mumbai the binding constraint is usually the premises documentation, not the department. A clean registered leave and licence agreement with a matching utility bill is the difference between three days and three weeks.
| Component | Amount | Paid to |
|---|---|---|
| Government fee for the registration application | Nil | Not applicable, GST law charges nothing for REG-01 |
| CorporateWalla professional fee | From ₹999 standalone, included free with any other CorporateWalla package | CorporateWalla |
| Class 3 DSC, where the entity is a company or LLP | From ₹1,299 | Certifying authority, through us |
| Biometric visit at a GST Suvidha Kendra, if you are routed there | No government charge, your own travel and time | Not applicable |
| Applicant | Government fee | Our fee | Other cost to plan for |
|---|---|---|---|
| Proprietor (shop, freelancer, marketplace seller) | Nil | From ₹999 | None. Aadhaar OTP or a GSK visit replaces a DSC. |
| Partnership firm | Nil | From ₹999 | Partnership deed and authorisation letter for the signatory. |
| Private limited company or LLP | Nil | From ₹999 | Class 3 DSC for the authorised signatory, from ₹1,299, if you do not already hold one. |
| Second place of business in Mumbai (warehouse, fulfilment centre) | Nil | Quoted with the REG-14 amendment | Premises proof for the new address. |
Anyone who quotes a "government fee" for GST registration is describing their own charge. The application itself is free on gst.gov.in; you pay a professional for getting the jurisdiction, the premises documents and the Aadhaar step right first time.
Every professional fee above excludes GST. Government charges, where any arise, are paid by you at actuals and none of it sits inside our fee.
All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.
| Reference | Relevance |
|---|---|
| Section 22, CGST Act, 2017 | Persons liable to register once aggregate turnover crosses the threshold |
| Section 24, CGST Act, 2017 | Compulsory registration regardless of turnover, including e-commerce suppliers, casual taxable persons, Input Service Distributors and reverse charge cases |
| Notification No. 10/2019 - Central Tax | INR 40 lakh threshold for a goods-only supplier, effective 1 April 2019. Maharashtra is a normal category state. |
| Rule 8(4A), Maharashtra GST Rules, 2017 | Biometric Aadhaar authentication. Facilitation centres notified for Maharashtra by the Commissioner of State Tax on 6 February 2025, live from 8 February 2025. |
| Rule 9A, CGST Rules, 2017 | Electronic grant of registration within three working days for a low risk application. Inserted by Notification No. 18/2025 - Central Tax dated 31 October 2025, effective 1 November 2025. |
| Rule 14A, CGST Rules, 2017 | Optional simplified registration where estimated monthly output tax liability on supplies to registered persons does not exceed INR 2.5 lakh. Withdrawal by FORM GST REG-32, disposal by FORM GST REG-33. |
| Notification No. 15E/2018 - State Tax dated 29 June 2018 | Maharashtra intra-state e-way bill threshold of INR 1 lakh consignment value |
Authority sources: the GST common portal at gst.gov.in, the Maharashtra GST Department office directory at mahagst.gov.in and Central GST and Central Excise, Mumbai Zone at gstmumbai.gov.in. Verified 04 August 2026.
Same city: GST Return Filing in Mumbai. Sibling city page: GST Registration in Pune. Maharashtra registrations that usually follow a GSTIN: PTEC and PTRC registration, and a Gumasta licence where you hold a physical establishment in Mumbai, Navi Mumbai or Thane. If your group holds registrations in more than one state, ISD registration became mandatory on 1 April 2025.
Our professional fee for a standalone GST registration in Mumbai starts at ₹999, and it is included free with any other CorporateWalla package. The government charges nothing for REG-01. A company or LLP also needs a Class 3 DSC for the authorised signatory, from ₹1,299 if you do not have one. Fees exclude GST and are confirmed in writing before we file.
PAN of the business, PAN and Aadhaar of every promoter and the authorised signatory, a photograph, and the constitution document (incorporation certificate, LLP agreement or partnership deed). For the premises: a registered leave and licence agreement with the owner's NOC and a recent utility bill, or a property tax receipt if owned. Add a cancelled cheque or bank statement, and a board resolution with DSC for companies and LLPs.
Yes. A residential address can be the principal place of business if you actually work from it. Upload the utility bill and either ownership proof or a rent agreement with the owner's NOC. In a cooperative housing society, check the bye-laws first, because some prohibit commercial use and an officer who visits a purely residential flat can raise a query.
Use the ARN you receive after submitting REG-01. On gst.gov.in, go to Services, Registration, Track Application Status, and enter the ARN. The status shows whether the application is pending, approved, or has a query in REG-03, which must be answered in REG-04. Once approved, the REG-06 certificate is available to download from your GST login.
No. GST law prescribes no fee for filing FORM GST REG-01, in Mumbai or anywhere else in India. Anything you pay is a professional fee for preparing and filing the application. CorporateWalla's fee starts at ₹999 for a standalone registration, and it is included free with any other CorporateWalla package.
Either the Maharashtra GST Department or the Central GST Mumbai Zone, decided by the system and printed on your REG-06 certificate. On the state side, Mumbai's nodal divisions are named after suburbs but almost all of them operate physically from GST Bhavan, Mazgaon, Mumbai 400010. On the central side, the Principal Chief Commissioner sits at GST Bhavan, 115 Maharishi Karve Marg, Churchgate, Mumbai 400020.
No. The nodal divisions carry suburb names, but Nodal Division 09 (Kandivali), 07 (Andheri), 08 (Goregaon), 10 (Borivali), 11 (Ghatkopar), 12 (Sakinaka), 13 (Mulund) and 14 (Chembur) all publish the same address at GST Bhavan, Mazgaon. If you are called in, that is where you go.
Not on the central side. The CGST Mumbai Zone covers eleven commissionerates including Thane, Thane Rural, Navi Mumbai, Belapur, Bhiwandi, Palghar and Raigad, and each is a distinct administering office with its own audit and appellate commissionerates. So a Vashi or Thane address puts you under a different commissionerate from a Lower Parel one, with a different appellate forum if a dispute ever arises.
Legally yes, and many marketplace sellers do exactly this. Practically it is the highest-risk address type in the city. You will need a consent letter, the operator's ownership or tenancy proof and a utility bill, and you should expect physical verification. If an officer visits and finds no desk, no signage and nobody who knows your business, the documents will not save the application. Use a provider who will host a real desk, display your signage, accept post and be present for an officer visit.
Possibly. Since 8 February 2025, Maharashtra applicants may be routed to biometric Aadhaar authentication at a designated GST Suvidha Kendra instead of OTP. The portal decides this on data analysis and risk parameters after you submit REG-01. If you are routed there, every promoter and the authorised signatory must attend in person with original Aadhaar, PAN and the originals of everything uploaded. Your ARN is not generated until that is done.
INR 40 lakh of aggregate turnover for a business supplying goods only, and INR 20 lakh for a service provider, because Maharashtra is a normal category state. Aggregate turnover is computed across your entire PAN and includes exempt supplies, exports and inter-state supplies.
Three working days from submission if the portal scores your application low risk, under Rule 9A which took effect on 1 November 2025. If you are routed to a GST Suvidha Kendra the clock effectively starts after the biometric visit. If a query or physical verification is raised, add two to four weeks.
In almost every case, yes, from your first sale. The only relief, since 1 October 2023, is for a goods seller below the turnover threshold who sells only within Maharashtra and takes an enrolment number on the GST portal instead. Most marketplace sellers ship to other states, so they must register. You will also need to add any marketplace fulfilment centre address to your registration as an additional place of business by a REG-14 amendment before that centre will accept your stock.
Only if your estimated monthly output tax liability on supplies to registered persons will stay under INR 2.5 lakh. It gives the same three working day approval, but leaving it later means filing FORM GST REG-32 and waiting for disposal in FORM GST REG-33. A business that expects to grow past that ceiling is better off on the ordinary route.
Yes. REG-01 is free and anyone can file it on gst.gov.in. What you pay a professional for is getting it through first time: the pincode and jurisdiction fields, premises documents that match the leave and licence agreement, the right HSN or SAC codes, and preparation for a GSK visit if the portal routes you there. A rejected application means starting again with a fresh TRN.
No. GST registration needs proof of the place of business, such as a leave and licence agreement or property tax receipt with a utility bill, not a Gumasta certificate. The two are separate laws. In practice many Mumbai proprietors take both, because banks usually ask for Gumasta when opening a current account in the trade name, and the names on both should match.
Tell us what you need and a real CA calls you back, with no scripts and no transfers. Call 72783 76654. Mon - Sat, 10:00 AM - 7:00 PM IST.
Reviewed by CA & CS Team - CorporateWalla · Last Updated 17 October 2026 · · Sources: GST common portal, Maharashtra GST Department, office directory, Central GST and Central Excise, Mumbai Zone
Canonical: https://corporatewalla.com/mumbai/gst-registration
