GST registration in Mumbai is filed online on the GST portal with no government fee, but three things are specific to Maharashtra: your GSTIN starts with 27, the form asks for the electricity consumer number of your premises, and your file is allotted to either the Maharashtra GST Department or a CBIC Central Tax office. A Mumbai business must register once its turnover crosses ₹40 lakh if it supplies only goods, or ₹20 lakh if it supplies any service.
Who needs GST registration in Mumbai?
A Mumbai business registers once its all-India turnover in a financial year exceeds ₹40 lakh for goods-only suppliers, or ₹20 lakh where any service is supplied. Maharashtra is not among the states with lower limits. Sending goods to a buyer outside Maharashtra makes registration compulsory at any turnover.
Two made-up examples show how the limits play out:
- A café in Bandra serves food as a service, which Schedule II of the CGST Act treats as a supply of services, so the ₹20 lakh limit applies to its whole turnover.
- A hardware trader in Masjid selling only goods, only within Maharashtra, can reach ₹40 lakh before registering. One consignment to a buyer in Surat changes that, because an inter-state supply of goods needs a GSTIN whatever the turnover.
Run your own figures through the GST registration checker, which applies the Maharashtra limits.
Maharashtra GST registration: State or Centre jurisdiction?
Under the GST Council's single-interface policy, a Mumbai GSTIN is under the administrative control of one authority: the Maharashtra GST Department or a CBIC Central Tax office. GST Council Circular 01/2017 split the taxpayer base: of taxpayers below ₹1.5 crore turnover, 90% to the State and 10% to the Centre; above ₹1.5 crore, 50:50.
The circular, issued on 20 September 2017 for the taxpayer base then moving into GST, has the division made by computer at the state level using stratified random sampling. REG-01 has no field for choosing the administering authority. What you do pick in FORM GST REG-01 is the jurisdiction on each side: the State ward and the Central Tax commissionerate, division and range. The portal filters both lists by the PIN code of your principal place of business. If you are unsure of your ward, the GST portal suggests the state website, a tax return preparer or the jurisdictional officer; for the Central Tax side, use CBIC's Know Your Jurisdiction tool.
A cancellation or revocation under the Maharashtra GST Act also counts under the CGST Act (sections 29(4) and 30(3)).
Address proof for a Mumbai office, shop or co-working desk
The portal needs proof that you occupy the premises: an ownership document such as a property tax receipt or electricity bill, a rent agreement with the owner's document, or a consent letter from the owner. In Maharashtra a leave and licence agreement must also be in writing and registered.
How this works for common Mumbai set-ups:
- Rented office or shop. Section 55 of the Maharashtra Rent Control Act 1999 requires a leave and licence agreement to be in writing and registered under the Registration Act 1908, and puts the duty on the landlord. IGR Maharashtra's e-registration service lets you register it online without visiting a Sub-Registrar. Upload the registered agreement with the owner's electricity bill or tax receipt.
- Pagdi premises. If a pagdi tenancy is in a late parent's name and the landlord will not register a fresh lease, the GST portal FAQ on principal place of business says a bank statement showing the business address will suffice.
- Co-working desk in Parel or Santacruz. Select "Shared" as the nature of possession unless you hold a valid registered sub-let agreement with the co-working provider. Our page on a virtual office for GST registration explains the limits of that route.
- A family-owned flat in Mulund or Dadar. Upload a consent letter from the owner with the owner's ownership document.
Maharashtra fields in the GST application
Maharashtra applicants must enter the electricity consumer (CA) number of the premises in the State Specific Information tab, selecting the electricity undertaking from a list. The portal's own example is BEST, the Brihanmumbai Electric Supply and Transport Undertaking. An incorrect CA number throws an error, so copy it from the latest bill.
The same tab has optional fields for your Maharashtra professional tax EC and RC numbers. The portal's FAQ strongly advises filling them in if you hold those registrations. Everything else in the form, including documents, Aadhaar authentication and timelines, follows the national process explained in our guide to GST registration.
GST and professional tax: what a Mumbai business owes after registration
Registration under the Maharashtra GST Act brings you into Maharashtra professional tax as well. Persons registered under Maharashtra GST enrol for PTEC and pay ₹2,500 a year, due by 31 March. Your GST return dates also follow Maharashtra's group, including the 22nd for quarterly GSTR-3B.
Example. Saffron Lane Interiors, a made-up proprietorship in Andheri, receives its GSTIN on 12 October 2026, the first month of the quarter, so it can opt by 31 October for quarterly filing under QRMP from that quarter. Registered in November, it would file monthly for November and December and join QRMP from January 2027. For October to December 2026 it files GSTR-1 by 13 January 2027 and GSTR-3B by 22 January 2027, the date for Maharashtra. As a person registered under Maharashtra GST, it also pays PTEC of ₹2,500 for 2026-27 by 31 March 2027. If it hires staff, it needs PTRC to deduct professional tax from salaries.
Work out salary deductions with the Maharashtra professional tax calculator, see every GST date in the GST return due dates tool, and read about professional tax registration in Mumbai.
Godowns in Bhiwandi, Thane or Navi Mumbai: one GSTIN or several?
One GSTIN covers all your places of business in Maharashtra. A Mumbai business with a godown in Bhiwandi or a branch in Navi Mumbai adds them as additional places of business. It may take a separate registration for each place, but section 25(2) of the CGST Act does not require it.
Each additional place needs its own premises proof in the application, and the registration certificate must be displayed there with the GSTIN on the name board (rule 18). A warehouse outside Maharashtra is different: supplying from it needs a separate GSTIN in that state under section 25(1), and that GSTIN will not start with 27.
How Ofin's Mumbai team handles GST registration in Mumbai
Ofin's Mumbai team at Shanti Bhuvan, Mulund West, checks your premises papers, including the leave and licence registration and the CA number, files REG-01, supports Aadhaar authentication and answers officer queries until the certificate is issued. CAs, CSs and legal professionals work on every file, 100% online, and we reply within 24 hours. GST registration costs ₹1,499, inclusive of GST. Get a fixed-price proposal.
