GST registration in Uttar Pradesh is a State registration under a Central statute. The principal place of business is a PIN code, a room, and a document of right to occupy it. Everything else — GIDA sheds, cold storages, a second hotel — is an additional place, or it is a discrepancy waiting for an officer.
When registration is required
The general threshold for goods in UP is aggregate turnover of ₹40 lakh; for services, ₹20 lakh. Compulsory registration applies, regardless of turnover, in notified cases: inter-State supplies (with some relaxations for services), e-commerce, reverse-charge liability, and others. Casual and non-resident taxable persons have their own path. Confirm the present notification; thresholds have been changed before.
Documents that stall applications
- Address proof that is not in the applicant’s name and has no NOC.
- A bank account that cannot be shown.
- Photographs and Aadhaar authentication failures on the appointed person’s mobile.
- A principal place that is obviously a CA’s office used as a mass registered address — officers in the region have seen this.
Short answer: when is GST registration required. Returns then follow the calendar.