GSTIN not mandatory for MSME Udyam Registration

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Ministry of Micro, Small and Medium Enterprises (“MSME”) vide Notification No. S.O. 1055(E), dated March 5, 2021, amended Notification No. S.O. 2119(E), dated June 26, 2020 which notified certain criteria for classifying the enterprises as MSME and specifies the Form and procedure for filing the memorandum (“Udyam Registration”) and calculation of investment/turnover in a following manner:

  • Inserted sub-para 4 in Para 5 which states how to calculate turnover:

“(4) The exemption from the requirement of having GSTIN shall be as per the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017)”

  • Inserted sub-para 9 in Para 6 which states registration process:

“(9) In case of any proprietorship enterprise not registered under any Act or rules of the Central Government or the State Government, the proprietor may use his or her PAN for registration of the enterprise in the Udyam Registration portal and for all other types of enterprises PAN shall be mandatory.”

The Notification can be accessed at: