GST registration in India is done online on the GST portal (gst.gov.in) by filing Form GST REG-01 in two parts, verifying it with Aadhaar, and answering any query from the officer. There is no government fee, and in a normal case the registration is approved within 7 working days of the application. This guide explains who must register, the exact steps, the documents you need and the mistakes that lead to rejection.
What is GST Registration?
GST registration gives your business a 15-digit GST Identification Number (GSTIN) linked to your PAN and state. Once registered, you can collect GST from customers, claim input tax credit on your purchases, issue tax invoices and sell across states and on online marketplaces. Registration is state-wise, so a business operating in two states needs a separate GSTIN in each state.
Who Needs to Register Under GST?
1. Based on turnover
You must register when your aggregate annual turnover crosses the threshold limit:
| Type of supply | Most states | Special category states |
|---|---|---|
| Only goods | Rs. 40 lakh | Rs. 20 lakh |
| Services (or goods and services) | Rs. 20 lakh | Rs. 10 lakh |
Some states have chosen lower limits for goods, so always check the limit notified for your state before deciding.
2. Compulsory registration, whatever the turnover
Certain persons must register even if their turnover is below the limit. The common cases are:
- Businesses making inter-state supplies of goods
- Casual taxable persons and non-resident taxable persons
- Persons liable to pay tax under reverse charge
- E-commerce operators, and most sellers supplying through e-commerce platforms (subject to limited exemptions notified by the government)
- Input service distributors, and persons required to deduct TDS or collect TCS under GST
- Agents supplying on behalf of a registered taxable person
Even if registration is not compulsory for you, you can take it voluntarily. Many small businesses do this to claim input tax credit or because their B2B customers ask for a GSTIN.
Documents Required for GST Registration
Keep clear scanned copies (PDF or JPEG, within the size limit shown on the portal) of the following before you start:
| Document | Details |
|---|---|
| PAN | PAN of the business (or of the proprietor for a proprietorship) |
| Aadhaar | Of the proprietor, partners or directors and the authorised signatory, with a mobile number linked for OTP |
| Photographs | Passport-size photos of the proprietor, partners or directors and the authorised signatory |
| Proof of constitution | Partnership deed, LLP agreement or Certificate of Incorporation, as applicable |
| Proof of place of business | Latest electricity bill, property tax receipt or municipal khata copy; rent or lease agreement if rented; consent letter or NOC from the owner if the premises belong to a relative or someone else |
| Bank details | Cancelled cheque, passbook first page or bank statement showing the account holder’s name |
| Authorisation | Letter of authorisation or board resolution appointing the authorised signatory |
Make sure the name, date of birth and gender in Aadhaar match the PAN. A mismatch is one of the most common reasons Aadhaar authentication fails.
GST Registration Process: Step by Step
Step 1: Fill Part A of Form GST REG-01
On gst.gov.in, go to Services, then Registration, then New Registration. Select “Taxpayer”, your state and district, and enter the legal name as per PAN, the PAN itself, an email ID and a mobile number. Both are verified by OTP. On successful verification, you receive a Temporary Reference Number (TRN).
Step 2: Fill Part B using the TRN
Log in with the TRN and complete Part B. This covers business details, promoters or partners, the authorised signatory, principal and additional places of business, the goods and services you deal in (HSN or SAC codes), bank account and state-specific information. Upload the documents listed above.
Step 3: Choose Aadhaar authentication
In the verification tab, you choose whether to opt for Aadhaar authentication. Depending on the case, one of three things happens:
- Aadhaar OTP only: the application is authenticated online and the ARN is generated.
- Biometric authentication required: the promoter or partner and the primary authorised signatory must visit the GST Suvidha Kendra (GSK) given in the email for biometric verification, photo capture and document checks. This must be done within 15 days of submitting Part B, or the ARN will not be generated.
- Aadhaar not opted: you are also directed to a GSK for photo capture and document verification, and the application usually goes for physical verification.
Step 4: Sign and submit to get the ARN
Submit the application with DSC (mandatory for companies and LLPs) or EVC. An Application Reference Number (ARN) is sent to your email and mobile. You can track the status with the ARN on the portal.
Step 5: Reply to any clarification (REG-03)
If the officer finds a deficiency, a notice is issued in Form GST REG-03. You must reply in Form GST REG-04 within 7 working days of receiving it. If you do not reply, or the reply is not satisfactory, the application can be rejected in Form GST REG-05.
Step 6: Download the registration certificate (REG-06)
Once approved, your GSTIN and login details are emailed, and the registration certificate in Form GST REG-06 can be downloaded from the portal. Display the certificate and the GSTIN at your place of business.
GST Registration Fees and Timeline
The GST portal does not charge any government fee for registration. Under Rule 9 of the CGST Rules, the timelines are:
| Situation | Time limit |
|---|---|
| Normal case with successful Aadhaar authentication | Approval within 7 working days of application |
| Aadhaar not opted, application flagged on risk parameters, or physical verification ordered | Approval within 30 days, after physical verification of the place of business |
| Clarification notice (REG-03) | Within 7 working days of application (up to 30 days in physical verification cases) |
| Your reply (REG-04) | Within 7 working days of receiving the notice |
| Officer’s decision after your reply | Within 7 working days of receiving the reply |
| Simplified registration under Rule 14A | Granted electronically within 3 working days after Aadhaar authentication |
If the officer takes no action within these time limits, the registration is deemed to be approved.
Simplified registration for small taxpayers (Rule 14A)
From 1 November 2025, applicants whose output tax liability on supplies to registered persons is not expected to exceed Rs. 2.5 lakh per month can opt for the simplified scheme in REG-01. Aadhaar authentication of the primary authorised signatory and at least one promoter or partner is mandatory, and only one such registration is allowed per PAN in a state. You can later withdraw from the scheme using Form GST REG-32, subject to the conditions notified.
Penalty for Not Taking GST Registration
Under Section 122(1) of the CGST Act, a person who is liable to register but fails to do so faces a penalty of Rs. 10,000 or an amount equal to the tax evaded, whichever is higher. The tax itself must also be paid with interest for the period of delay. You also lose input tax credit for the period you were unregistered, and buyers may stop dealing with you if you cannot issue a GST invoice.
Common Mistakes That Lead to Rejection
- Name or date of birth in Aadhaar not matching PAN
- Address proof not matching the address entered, or an old electricity bill
- Rent agreement or NOC missing for rented or family-owned premises
- Wrong HSN or SAC codes, or wrong “constitution of business”
- Not replying to the REG-03 notice within 7 working days
- Missing the GSK biometric appointment within 15 days of submitting Part B
- Unclear or cropped scans that the officer cannot read
How Company Mitra Helps
Our experts check your documents before filing, choose the right business details and HSN or SAC codes, file Form REG-01, guide you through Aadhaar or GSK verification and draft the reply if the officer raises a query. You can start with our online GST registration service. After you get your GSTIN, we can also handle your monthly GST return filing so you never miss a due date. If you are still deciding your business structure, see our private limited company registration service, and download free notice replies and drafts from our formats library.
Frequently Asked Questions
Is there any government fee for GST registration?
No. Registration on the GST portal is free. You only pay if you take professional help for filing and follow-up.
How long does GST registration take?
Normally 7 working days after the ARN. It can take up to 30 days if physical verification is required, and the simplified Rule 14A route allows approval within 3 working days.
Can I register GST at my home address?
Yes. You can use your residence as the principal place of business with an electricity bill or property tax receipt, and a consent letter or NOC if the property is owned by a family member.
Do I need a separate GSTIN for each state?
Yes. GST registration is state-wise. If you have a place of business in more than one state, you need a registration in each of those states.
Is a digital signature compulsory for GST registration?
Companies and LLPs must sign with a DSC. Proprietors and partnership firms can sign using EVC (Aadhaar OTP).
What happens if my application is rejected?
The rejection order in Form REG-05 states the reasons. You can fix the issue, usually the address proof or Aadhaar mismatch, and file a fresh application.
Need help? Chat with our experts on WhatsApp: https://wa.me/919565039651
This article is for general information; please verify with the latest notifications or consult a professional before acting.
