In Uttar Pradesh, a supplier of goods must generally register when aggregate turnover exceeds ₹40 lakh; a supplier of services, when it exceeds ₹20 lakh. Aggregate turnover is computed on an all-India PAN basis, not on one shop. Compulsory registration applies even below those figures in specified cases — including certain inter-State supplies, liability under reverse charge, and e-commerce operators’ persons as notified. The longer walkthrough is GST registration in Uttar Pradesh.
Answer
When is GST registration required in Uttar Pradesh?
Thresholds for goods and services, plus the compulsory-registration cases that ignore turnover.