Any business in Jammu & Kashmir that crosses the GST turnover threshold, or falls under a mandatory category, must register under the Goods and Services Tax and obtain a GSTIN. The first two digits of every GSTIN issued in Jammu & Kashmir are 01 — the state's GST code.
This guide explains who must register for GST in Jammu & Kashmir, the documents required, and the exact online process on the GST portal.
What is GST Registration in Jammu & Kashmir?
GST registration gives a business a 15-digit Goods and Services Tax Identification Number (GSTIN). For a business located in Jammu & Kashmir, the GSTIN begins with the state code 01, followed by the PAN and a few system-generated characters.
Registration is done online on the GST portal and, once approved, allows the business to collect GST, claim input tax credit, and file returns.
| State | Jammu & Kashmir |
|---|---|
| GST state code | 01 |
| Regular threshold (goods) | ₹20 lakh (special category) |
| Regular threshold (services) | ₹10 lakh (special category) |
| Tax components | CGST + SGST (intra-state within Jammu & Kashmir); IGST for inter-state |
Who must register for GST in Jammu & Kashmir
- Suppliers of goods with turnover above ₹20 lakh, or services above ₹10 lakh (Jammu & Kashmir is a special-category state with lower thresholds)
- Anyone making inter-state taxable supplies of goods
- E-commerce sellers and operators
- Businesses liable to pay tax under reverse charge
- Casual taxable persons and non-resident taxable persons
- Voluntary registrants who want to claim input tax credit
Documents required
- PAN of the business and the proprietor/partners/directors
- Aadhaar of the authorised signatory (for Aadhaar authentication)
- Proof of principal place of business in Jammu & Kashmir (electricity bill, rent agreement, NOC)
- Bank account proof (cancelled cheque or statement)
- Photographs of proprietor/partners/directors
- Constitution proof (partnership deed / incorporation certificate) where applicable
- Digital Signature Certificate (for companies and LLPs)
Step-by-step process
- File Part A of REG-01. On the GST portal, enter PAN, mobile and email to generate a Temporary Reference Number (TRN).
- Complete Part B. Log in with the TRN and fill business details, promoters, authorised signatory, and the principal place of business.
- Upload documents. Attach the address proof for the premises in Jammu & Kashmir, bank proof, and constitution documents.
- Aadhaar authentication. Complete Aadhaar authentication of the authorised signatory to speed up approval.
- ARN and GSTIN. Submit to receive an Application Reference Number (ARN); on approval, the GSTIN and registration certificate (REG-06) are issued.
Fees and timeline
With Aadhaar authentication, GST registration is typically approved within 7 working days; physical verification cases may take longer.
Penalties for non-compliance
- Operating without registration when liable attracts a penalty of 10% of tax due (minimum ₹10,000)
- For deliberate evasion, the penalty can be 100% of the tax due
Related guides for Jammu & Kashmir
Explore more compliance guides for Jammu & Kashmir, along with the national how-to guides that apply everywhere in India.
- GST registration: complete guide
- How to file GSTR-3B
- Input Tax Credit (ITC) explained
- GST return due dates
Other registrations in Jammu & Kashmir:
- GST return filing in Jammu & Kashmir
- Company registration in Jammu & Kashmir
- Shops & Establishment in Jammu & Kashmir
- Udyam / MSME registration in Jammu & Kashmir
Popular cities in Jammu & Kashmir:
Frequently asked questions
What is the GST state code for Jammu & Kashmir?
The GST state code for Jammu & Kashmir is 01, which forms the first two digits of every GSTIN registered in the state.
Is GST registration free in Jammu & Kashmir?
There is no government fee for GST registration. Professional charges apply only if you engage a consultant to file on your behalf.
How long does GST registration take?
Usually within 7 working days with Aadhaar authentication, subject to any physical verification.