GST Registration: Who Needs It, Documents Required and the Step-by-Step Process

Goods and Services Tax (GST) registration gives your business a 15-digit GSTIN. With it, you can charge GST on your invoices, claim input tax credit on your purchases and sell on most online marketplaces. This guide explains who must register, the GST registration documents you need and how to apply online, step by step.

Who needs GST registration?

1. Businesses that cross the turnover threshold

Under the CGST Act, you must register once your aggregate turnover in a financial year crosses the threshold for your state. Aggregate turnover is calculated on an all-India basis for the same PAN, and includes taxable, exempt and export supplies.

What this means in practice:

• ₹10 lakh applies in Manipur, Mizoram, Nagaland and Tripura (for goods and for services).
• The higher ₹40 lakh limit for goods does not apply to intra-state suppliers in Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura and Uttarakhand. Suppliers of goods there use the ₹20 lakh limit (or ₹10 lakh in the four states above).
• The ₹40 lakh limit also does not apply to suppliers of ice cream and edible ice, pan masala, and tobacco and tobacco products.

These exclusions are as listed in Notification No. 10/2019–Central Tax. States can change their position, so check the current threshold for your state on the GST portal before relying on the higher limit.

2. Businesses that must register regardless of turnover

Section 24 of the CGST Act requires certain businesses to register even below the threshold. These include:

• Businesses making inter-state taxable supplies of goods
• Casual taxable persons and non-resident taxable persons
• Persons who must pay tax under reverse charge
• E-commerce operators who must collect tax at source, and certain sellers who supply through e-commerce operators
• Input Service Distributors, and persons supplying online information and database access services from outside India

Certain small sellers who supply through e-commerce platforms may be exempt from compulsory registration under notified conditions. These conditions change from time to time, so check the current notifications before relying on an exemption.

3. Voluntary registration

Even below the threshold, you can register voluntarily. Many businesses do this to claim input tax credit, work with larger clients who need a GST invoice, or sell on marketplaces.

Documents required for GST registration

The exact list depends on your type of business. These are the common GST registration documents:

Business owners and signatory

• PAN of the proprietor, or of the partners or directors
• Aadhaar of the authorised signatory and at least one promoter, partner or director, linked to a mobile number or email for OTP authentication
• A recent photograph of the proprietor, partners or directors and of the authorised signatory
• Email ID and mobile number of the authorised signatory

The business

• PAN of the business (for partnership firms, LLPs and companies)
• Proof of constitution: partnership deed, LLP incorporation certificate or company Certificate of Incorporation
• Authorisation letter or board resolution appointing the authorised signatory

Principal place of business

• Owned premises: a recent property tax receipt, municipal khata copy or electricity bill
• Rented premises: the rent or lease agreement, along with one of the documents above
• Premises owned by someone else (for example a relative), without a rent agreement: a consent letter from the owner with their ownership proof

Bank details

• A cancelled cheque, bank statement or the first page of the passbook. Bank details can be added after registration: under Rule 10A of the CGST Rules, they must be furnished within 30 days of the grant of registration, or before filing GSTR-1 or using the Invoice Furnishing Facility (IFF), whichever is earlier.

Companies and LLPs must sign the application with a Digital Signature Certificate (DSC). Proprietors and partnership firms can usually use an Aadhaar-based e-signature or EVC.

GST registration online: the step-by-step process

GST registration is free and is done on the official GST portal, www.gst.gov.in, under Services → Registration → New Registration.

Step 1: Part A of Form GST REG-01

Enter your state, PAN, legal name, email and mobile number. After OTP verification of the email and mobile, you receive a Temporary Reference Number (TRN).

Step 2: Part B of Form GST REG-01

Log in with the TRN and fill in the full application:

• Business details and the date liability started
• Promoters, partners or directors, and the authorised signatory
• Principal place of business and any additional places of business
• Goods and services you supply (HSN and SAC codes)
• State-specific information and document uploads

Step 3: Aadhaar authentication

If you opt for Aadhaar authentication, a link is sent to the primary authorised signatory and one promoter or partner. Based on risk parameters, the portal either sends an OTP-based link, or a link to book a slot at a GST Suvidha Kendra (GSK) for biometric authentication, photo capture and verification of original documents.

• Authentication must be completed within 15 days. If biometric verification is not completed in that time, no ARN is generated and the application is not treated as submitted.
• If you choose not to authenticate Aadhaar, you must visit a GSK for photo capture and document verification, and the application is marked for a site visit.

Step 4: Submit and receive the ARN

Sign and submit the application with a DSC or EVC. You receive an Application Reference Number (ARN) to track the status.

Step 5: Verification by the tax officer

• Simplified electronic registration (since 1 November 2025): low-risk applicants identified by the portal, and applicants who opt in and assess that their monthly output tax on supplies to registered persons will not exceed ₹2.5 lakh, can be granted registration electronically within three working days, subject to successful Aadhaar authentication.
• Normal route: the officer typically processes the application within 7 working days. If Aadhaar is not authenticated or the application is flagged, a physical verification of the premises may take place, and the timeline can extend to 30 days.
• If the officer raises a query (Form GST REG-03), you reply in Form GST REG-04 within 7 working days.

Step 6: Registration certificate

Once approved, you get your GSTIN and can download the registration certificate (Form GST REG-06) from the portal.

How long does GST registration take?

GST registration typically takes 3 to 10 working days from filing, subject to government processing. It depends on Aadhaar authentication, the risk assessment and any query or site visit. No one can promise a fixed date, because approval rests with the tax department.

How much does GST registration cost?

• Government fee: nil. GST registration is free on the GST portal.
• Professional fee: FirstPaper's GST registration starts at ₹1,499 (+ 18% GST) for a single-state registration. Optional GST return filing (GSTR-1 and GSTR-3B) starts at ₹799 per month.

Regular scheme or composition scheme?

Small businesses can choose the composition scheme, which means a lower fixed rate and simpler quarterly payments, but no input tax credit and no inter-state sales of goods. The turnover limit is generally ₹1.5 crore for goods suppliers, with a lower limit in certain special category states, and ₹50 lakh for eligible service providers under section 10(2A) of the CGST Act. Check the current limit for your state on the GST portal before opting in.

Frequently asked questions

This article is general information, not legal or tax advice. FirstPaper is a private business facilitation service and is not a government website or agency. Thresholds, fees and processing times are set by the authorities, may change and vary by state. Last updated: November 2026.

Sources

1. CGST Act, 2017 – s.22 (₹20 lakh / ₹10 lakh threshold; special category states), s.24 (compulsory registration), s.25 (procedure): https://cbic-gst.gov.in/gst-acts.html
2. Notification No. 10/2019–Central Tax, 7 March 2019 (₹40 lakh limit for exclusive supply of goods; excluded states and goods): https://gstcouncil.gov.in/sites/default/files/2024-05/notfctn-10-central-tax-english-2019.pdf
3. Notification No. 18/2025–Central Tax, 31 October 2025 (Rules 9A and 14A: electronic registration within three working days; ₹2.5 lakh monthly output tax option), effective 1 November 2025: https://taxinformation.cbic.gov.in/view-pdf/1010185/ENG/Notifications
4. GST Council newsletter, November 2025 – advisory on the Simplified GST Registration Scheme (Rule 14A): https://gstcouncil.gov.in/sites/default/files/2025-12/newsletter_november_2025.pdf
5. GST portal – FAQs on Aadhaar authentication (OTP and biometric routes, 15-day window, GSK visit, 7 working days / 30 days and site visit, REG-03/REG-04): https://tutorial.gst.gov.in/userguide/registration/FAQs_Aadhaar_Authentication.htm
6. GST portal – New registration (REG-01 Part A/B, documents): https://www.gst.gov.in/ → Services → Registration → New Registration
7. CGST Rules, 2017 – Rules 8, 9, 9A, 10, 14A: https://cbic-gst.gov.in/gst-rules.html
8. CGST Rules, 2017 – Rule 10A (furnishing of bank account details), CBIC tax information portal: https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter3/rule10a_v1.00.html

Official portals are the final source for fees, limits and rules. If anything here differs from the official portal, the portal applies.