
IEC Code Verification Before International Trade Transactions
International trade runs on documents, timelines, and trust. One missing detail can delay shipments or block payments.
2 min read
Register for GST and start issuing tax invoices and claiming input tax credit. Compulsory once your turnover crosses the threshold, and worth taking voluntarily below it.
A few details, then secure checkout. Your expert takes it from there.
Starting at₹1,999+ Govt. Fees
Prefer to talk to someone first?
Who has to register, what the number gets you, and why the threshold is not one number.
Goods and Services Tax is the single indirect tax that replaced the layer of central and state taxes that came before it. Goods and services are taxed under one law and at one rate, and the collection is then split between the centre and the state as CGST and SGST, or charged as IGST where the supply crosses a state border.
Registration is compulsory once your aggregate turnover for a financial year crosses ₹40 lakh if you deal in goods, or ₹20 lakh if you supply services. In the special category states those thresholds are ₹20 lakh and ₹10 lakh. A number of categories have to register whatever their turnover, including anyone selling through an e-commerce platform.
The whole process is online. What the registration gets you is the right to collect tax legally, to issue a tax invoice, and to claim credit for the GST you have already paid your own suppliers, which is what stops the tax stacking up at each stage and lowers the cost of everything you buy in.
You supply the documents once. Everything from the eligibility check to the certificate is handled for you.
There is no government fee for GST registration. A separate application is needed for every state you supply from.
The state code. This is what tells you which state the supplier is registered in.
The PAN of the business. A GSTIN that does not carry the supplier’s own PAN is not theirs.
The number of the registration held against that PAN within that state.
The letter Z for every registrant, then a check digit the system generates. Fifteen characters in total.
Once registered you can claim credit for the GST already paid to your own suppliers on anything bought for the business. That lowers what your inputs actually cost you, and it lets you pass the same credit down to whoever buys from you.
Registration is what makes it lawful to collect tax and to issue a proper tax invoice. A voluntary registrant carries exactly the same standing and the same responsibilities as a business that had to register.
The certificate names your GSTIN and is permanent. There is nothing to renew, nothing to confirm each year, and no fee at any point.
Filing on time keeps your GST compliance rating up, and larger buyers check it before they place work with a supplier, because their own credit depends on you having filed.
GST is rarely the only one. These are the five that come up most often, and what each of them actually obliges you to do afterwards.
| Attribute | GST Registration | Importer Exporter Code | Professional Tax | Shop & Establishment | MSME / Udyam |
|---|---|---|---|---|---|
| Do you have to register | |||||
| Suppliers over the thresholdAny business supplying goods with an aggregate turnover over ₹40 lakh, or services over ₹20 lakh. In the special category states those figures are ₹20 lakh and ₹10 lakh. Several categories have to register whatever their turnover. | Importers and exportersAny business importing into or exporting out of India for commercial purposes. Import or export for personal use, and consignments moved by a government department or a notified charity, are outside it. | Employers and professionalsAnyone earning from a salary, a trade or a profession in a state that levies the tax. An employer registers to deduct it from salaries; a professional or a business owner registers to pay their own. | Every commercial premisesShops, offices, hotels, restaurants, cafes, warehouses and places of public amusement. It attaches to the premises, not to a headcount, so a business with no employees still needs it. Factories are outside it, because they are covered by the Factories Act, 1948. | Micro, small and medium enterprisesAny enterprise within the investment and turnover limits for its class. Wholesale and retail traders were brought back in from 2021 and are eligible. | |
| Mandatory over the thresholdCompulsory once you cross the turnover limit or fall into a specified category. Below it, registration is voluntary, and many suppliers take it anyway to be able to pass on input tax credit. | Mandatory to tradeThere is no penalty for not holding an IEC. There is simply no import or export without one, and no way to clear a shipment. | Mandatory where leviedCompulsory in the states that have enacted it, and not applicable at all in the states that have not. An employer generally has to register within 30 days of taking on staff. | MandatoryCompulsory in most states within 30 days of the business being set up, and each branch registers separately whatever the jurisdiction. | VoluntaryNothing requires an enterprise to register. It is taken for what it unlocks: collateral-free lending, the protection against delayed payments, and the fee rebates. | |
| Who runs it | |||||
| Central and stateAdministered jointly. On a sale within a state the tax splits into CGST for the centre and SGST, or UGST in a union territory, for the state. On a sale between states, IGST is levied instead. | DGFTThe Directorate General of Foreign Trade, under the Ministry of Commerce and Industry. One code per PAN, valid for every branch of the entity. | State governmentEach levying state sets its own slabs and its own filing calendar, collected through the state commercial tax department or the municipal corporation. | State or municipalThe state labour department in most states, and the municipal corporation in some, including Maharashtra and Gujarat where it is issued as a Gumasta licence. | Ministry of MSMECentral, through the Udyam Registration portal. The registration draws turnover and investment figures from your PAN and GST records rather than from a declaration. | |
| CGST Act, 2017Together with each state’s own GST Act. | Foreign Trade Act, 1992The Foreign Trade (Development and Regulation) Act and the Foreign Trade Policy. | State Professions Tax ActsEnabled by Article 276 of the Constitution, which is also what caps the tax at ₹2,500 a year. | State Shops ActsA separate Shops and Establishments Act in each state, with its own rules. | MSMED Act, 2006The Micro, Small and Medium Enterprises Development Act, and the 2020 notification that replaced Udyog Aadhaar with Udyam. | |
| What you owe afterwards | |||||
| YesMonthly or quarterly returns depending on turnover and the scheme you are in, plus an annual return. A registered person with nothing to report still files a nil return. | NoNo return is prescribed. See the row below, which is not the same thing. | YesMonthly or annually, depending on the size of the liability and on the state’s own rules. | NoNo return, but registers of employment, wages, deductions, fines, leave and holidays have to be kept at the premises and produced on inspection. | NoNo return. The classification updates itself each year from the ITR and GST data filed against your PAN. | |
| PermanentThe GSTIN does not expire and is not renewed. A casual taxable person or a non-resident is the exception: theirs is issued for the period applied for, up to 90 days, and can be extended once. | LifetimeThe code itself is permanent and is never re-applied for. It can be surrendered, and it can be deactivated, as the next row explains. | PermanentHeld for as long as the business operates in the state. A separate registration is needed for each additional place of work. | Varies by statePerpetual in some states and issued for a fixed term in others, so the renewal cycle depends on where the premises is. Closing the business has to be notified within 15 days. | PermanentValid for as long as the enterprise exists, with no renewal. The class it sits in can move up or down as the figures change. | |
| Not requiredNothing is confirmed; the returns do that job. | Required, every yearAn IEC has to be updated or confirmed online between April and June each year, even where nothing about the business has changed. An IEC that is not confirmed is deactivated, and it stays deactivated until it is updated. | Not requiredNothing is confirmed separately; the returns and the payments do that job. | Not requiredNothing is confirmed yearly, though a state that issues a fixed-term certificate expects a renewal before it expires. | Not requiredNothing to file. Linking your PAN and GSTIN at registration is what keeps the classification current. | |
| Next step | Get started | Know more | Know more | Know more | Know more |
Swipe the table sideways, GST Registration stays in view. Open any attribute to read the detail behind all 5 answers.
The first four identify the business and the people behind it. The rest establish the place of business and the bank account.
A copy of the PAN card of the entity. For a proprietorship this is the proprietor’s own PAN.
A copy of the PAN and Aadhaar of the proprietor, partners or directors.
A passport size photograph of the proprietor, partners or directors.
The DSC of a partner or director. Required for an LLP and a company only.
The incorporation certificate with the MoA and AoA, the LLP agreement or the partnership deed, whichever applies.
A recent electricity bill, a paid tax bill or a municipal khata copy for the premises.
Required where the premises is rented. Where it is owned or shared, a consent letter is enough.
A recent bank statement, a cancelled cheque, or the first page of the passbook.
Step 01
Step 02
Step 03
Subject to government processing time.
Four to six working days. The application is filed on day three; the rest is the department.
1 of 6 working days
2 of 6 working days
3 of 6 working days
Subject to government processing time.
Leverage best deals offered by the industry leaders and experience mutual growth.












Still have a question? Our team is happy to help, at no charge and with no obligation to buy anything.
Registration is compulsory in the following cases, among others:
The following are outside the requirement:
In each state you supply the taxable goods or services from, naming your places of business in that state.
A single registration cannot cover operations in more than one state, even under the same name and the same PAN. A separate application is made for each.
There is no government fee for GST registration.
Once the application is filed the officer verifies it and, if satisfied, issues the certificate of registration as a soft copy.
The certificate names the GSTIN allotted to you. There is no physical certificate to wait for.
A supply. That covers a sale, transfer, barter, exchange, licence, rental, lease or disposal of taxable goods or services made, or agreed to be made, for a consideration.
For goods, the earliest of:
Yes. Everyone registered under GST files the same returns in the same manner and within the same time limits, whether the registration was compulsory or voluntary.
A registered person with nothing to report still files a nil return.
Tax, and any penalty or fee, is paid by internet banking or by NEFT or RTGS. The amount is credited to the electronic cash ledger of the registered dealer.
From the period in which the registration is granted. Which returns you file depends on your turnover and on the scheme you are in.
A regular taxpayer files monthly or quarterly, plus an annual return. A taxpayer under the composition scheme files quarterly and an annual return. A person deducting tax at source, an Input Service Distributor and an e-commerce operator each file their own monthly return.
An operator facilitating the supply of taxable goods or services collects tax at source at the time of the credit or the payment, whichever is earlier.
No government fee, no renewal, and a permanent number at the end of it.
Get started