Sulphate ion (SO42−) has tetrahedral geometry as in it S-atom undergoes sp3-hybridisation.
The valence shell configuration of S atom and oxygen atom are S-atom (G.S.) 3s23px23py13pz1 O-atom (G.S.) 2s22px22py12pz1 O−ion (G.S.) 2s22px22py22pz1 S-atom in II excited state 3s1,3px13py13pz13dz213dx2−y21
Due to sp3-hybridisation four hybrid orbitals are directed towards four corners of tetrahedron. These half filled hybrid orbitals form four sigma bonds [sp3(S)−p(O)] with four O-atoms and two pi-bonds are formed by dπ−pπ overlapping. Thus SO42− ion has tetrahedral geometry.