Official data from government on aggregate GST registrations in the 2017-22 period showed that Maharashtra has 1.48 million normal GST payers who pay taxes on a monthly basis, while Uttar Pradesh has 1.33 million such tax payers. However, if smaller traders who pay taxes on a quarterly basis are included, Uttar Pradesh has 1.69 million GST registrations, while Maharashtra has 1.6 million registrations, showed official data which was previously not available. The figures do not include service distributors and casual tax payers which are smaller in number. 

Gujarat has 1.09 million normal and composition tax payers, while Tamil Nadu has 1.06 million GST registrations. Businesses having operations in different states are required to take registrations in each of the states where they operate. Karnataka has over 953,000 GST registrations, while Rajasthan has over 795,000 GST registrations. Nagaland, Mizoram, Sikkim, Lakshadweep and Andaman and Nicobar Islands have fewer than 10,000 GST registrations. 

GST registrations also indicate the nature of economic activity. Uttar Pradesh has the largest share of small businesses with the state accounting for over 357,000 composition dealers—those with sales upto ₹1.5 crores who have signed up for the quarterly tax payment facility. Maharashtra has over 122,000 composition dealers, while Rajasthan has over 137,000 composition dealers.