GST registration is mandatory when your aggregate turnover exceeds Rs 40 lakh for goods or Rs 20 lakh for services (lower limits apply in some special category states), or when you fall in a compulsory category such as inter-state supply of goods or selling through e-commerce operators. You apply free of cost on the GST portal in Form GST REG-01.
What is GST registration?
GST registration gives a business a 15-character Goods and Services Tax Identification Number (GSTIN). A registered business can legally collect GST from customers, claim input tax credit on its purchases, and issue tax invoices. Registration is PAN-based and state-specific: a business operating in several states needs a separate GSTIN in each state where it has a place of business.
Who must register for GST?
Registration is required on crossing the turnover threshold, calculated on an all-India basis for the same PAN:
| Supplier type | Normal category states | Special category states |
|---|---|---|
| Goods only (where the state has opted for the higher limit) | Rs 40 lakh | Rs 20 lakh |
| Services, or goods and services | Rs 20 lakh | Rs 10 lakh in certain states |
Some businesses must register regardless of turnover, including:
- Persons making inter-state taxable supplies of goods
- Sellers supplying goods through e-commerce operators
- Casual taxable persons and non-resident taxable persons
- Persons liable to pay tax under reverse charge
- E-commerce operators, input service distributors, and persons required to deduct TDS or collect TCS
Documents required for GST registration
- PAN of the business (or the proprietor)
- Aadhaar and photographs of the proprietor, partners or directors
- Proof of constitution: partnership deed, certificate of incorporation or LLP certificate
- Proof of principal place of business: electricity bill, property tax receipt or rent agreement with NOC
- Bank account details (cancelled cheque or statement)
- Authorisation letter or board resolution for the authorised signatory
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Get expert help →How to apply on the GST portal
- Part A: enter PAN, mobile number and email on gst.gov.in and verify with OTPs to receive a Temporary Reference Number (TRN).
- Part B: fill business details, promoters, authorised signatory, place of business, goods and services (HSN or SAC codes) and bank details, and upload documents.
- Aadhaar authentication: opt in and complete OTP-based Aadhaar authentication. In some states, applicants are asked to complete biometric verification at a GST Suvidha Kendra.
- Submit with DSC or EVC and receive an Application Reference Number (ARN).
- Officer review: the proper officer can approve the application or raise a query in Form REG-03, which must be answered within the given time.
- Approval: the registration certificate is issued in Form REG-06 with the GSTIN.
How long does GST registration take?
Where Aadhaar authentication succeeds, the officer is expected to decide within 7 working days. If authentication is not done, or the application is flagged for risk, physical verification of the premises may be carried out and the timeline extends up to 30 days. Clean documents and a registered office address that exactly matches the proof are the best ways to avoid queries.
Composition scheme option
Small businesses can opt for the composition scheme, paying tax at a low fixed rate on turnover with simplified quarterly compliance. It is available to eligible manufacturers and traders with turnover up to Rs 1.5 crore (Rs 75 lakh in special category states) and to eligible service providers up to Rs 50 lakh. Composition dealers cannot collect GST from customers or claim input tax credit, and cannot make inter-state outward supplies of goods.
Compliance after registration
- File GSTR-1 (outward supplies) and GSTR-3B (summary return and tax payment) monthly, or quarterly under the QRMP scheme if eligible.
- File the annual return GSTR-9 where applicable.
- Display the GSTIN at the place of business and on invoices.
- Update any change in business details through a core or non-core amendment.
Missing returns leads to late fees and interest, and continued non-filing can result in cancellation of registration.
Frequently asked questions
Is there any government fee for GST registration?
No. GST registration on the official portal gst.gov.in is completely free. Any charge you pay is a professional fee to a consultant for preparing and filing the application, answering queries and advising on the correct business and HSN details.
Can I get GST registration without a commercial office?
Yes. A residential address can be used as the principal place of business if you provide ownership proof or a rent agreement with the owner's consent and a recent utility bill. Virtual office addresses are accepted by many officers, but they attract closer scrutiny and physical verification is common.
What is the penalty for not taking GST registration?
A person liable to register who fails to do so can be penalised 10% of the tax due or Rs 10,000, whichever is higher. Where the failure is deliberate, the penalty can rise to 100% of the tax due, in addition to the tax and interest.
Do I need separate GST registration for each state?
Yes. GST registration is state-wise. If you have a place of business in more than one state, you need a separate GSTIN in each state. Within one state, you can add additional places of business to the same registration.
Can I register voluntarily below the threshold?
Yes. Businesses below the threshold can register voluntarily, which lets them claim input tax credit and sell to GST-registered buyers who want credit. Once registered voluntarily, all compliance obligations, including regular return filing, apply just as for a mandatory registration.
How can I track my GST registration application?
Log in to gst.gov.in, go to Services, Registration, and choose Track Application Status. Enter the ARN received after submission to see whether the application is pending, has a query raised, or has been approved.
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