GST · registration

GST registration, explained step by step.

Who must register, what documents you need, and the exact process on the GST portal — in plain English, with no invented deadlines or fees.

Reviewed July 2026
6 min read
CA Anil Agarwal & the TatvaBooks team

Who needs GST registration?

Broadly, if your aggregate annual turnover crosses ₹40 lakh for goods or ₹20 lakh for services, you need to register for GST. A handful of states use lower thresholds — ₹20 lakh for goods and ₹10 lakh for services. These numbers cover most, but not all, cases — check the latest on the GST portal or our full GST guide if you're near the line.

Some businesses must register regardless of turnover — the threshold doesn't apply to them at all. The two most common cases:

Inter-state suppliers — if you supply goods or services across state lines, you generally need to register from the first rupee.
E-commerce sellers — most sellers supplying through platforms like Amazon or Flipkart need registration too, even below the turnover threshold.

Rules and exceptions can change and there are more edge cases than we can cover here (casual taxable persons, reverse charge liability, and a few others) — when in doubt, check our complete GST guide or the GST portal directly, or ask a CA.

Documents required for GST registration

Keep these ready before you start the application — it moves much faster when nothing is missing.

Document	Why it's needed
PAN of the business / proprietor / partners / directors	Mandatory — GST registration is linked to PAN.
Aadhaar of the proprietor / authorised signatory	Used for Aadhaar authentication during the application.
Proof of business address	Electricity bill / property tax receipt / rent or lease agreement + NOC from the owner.
Bank account proof	Cancelled cheque, bank statement, or first page of the passbook showing account number and IFSC.
Photograph	Passport-size photo of the proprietor / partners / directors / authorised signatory.
Constitution proof	Partnership deed, LLP agreement, or Certificate of Incorporation for companies/LLPs.
Digital Signature Certificate (DSC)	Required for companies and LLPs; individuals/proprietors can use e-sign (Aadhaar OTP) instead.

Step-by-step: registering for GST online

The entire process happens on the official GST portal — you don't need to visit any office in person for most applications.

Start on the GST portal. Go to www.gst.gov.in → Services → Registration → New Registration, and fill Part A with your PAN, mobile number and email. You'll receive OTPs on both to verify.
Get your Temporary Reference Number (TRN). Once Part A is verified, the portal issues a TRN. Use it to log back in and complete Part B within 15 days.
Fill Part B and upload documents. Enter business details, promoter/partner details, principal place of business, additional places of business (if any), goods/services (HSN/SAC), and bank account details. Upload the documents listed above.
Verify with e-sign, DSC, or EVC. Submit the application using Aadhaar e-sign (OTP), a Digital Signature Certificate (mandatory for companies/LLPs), or an Electronic Verification Code sent to your registered mobile.
Track your Application Reference Number (ARN). You'll get an ARN by email and SMS. A GST officer may raise a query or ask for clarification — respond promptly through the portal to avoid delay.
Receive your GSTIN and certificate. Once approved, your 15-digit GSTIN and registration certificate (Form GST REG-06) are available for download from the portal.

Fees & time taken

The government charges ₹0 for GST registration — there is no official fee on the portal. Turnaround is usually around 7 working days when your application is Aadhaar-authenticated and complete; it can stretch to around 30 days if an officer raises a query or asks for site verification. The single biggest driver of delay is an incomplete or mismatched document — double-check names and addresses match across PAN, Aadhaar and your address proof before you submit.

After you get your GSTIN

Registration is the start, not the finish — from your effective date of registration you're expected to issue GST-correct tax invoices (with the right CGST/SGST/IGST split, HSN codes and place of supply) and file returns on schedule. Getting the very first invoice right matters, because it sets the pattern your books follow all year. TatvaBooks works out GST, HSN and place of supply on every invoice automatically from day one — see GST billing software for how it works, or start free on Solo (₹0) and move to Business (₹599/month) when you need inventory or a second user.

Frequently asked questions

Is GST registration free?

Yes. There is no government fee to register for GST on the official portal (www.gst.gov.in). You may choose to pay a professional (like a CA) for help with documentation and follow-up, but the registration itself costs nothing. Be cautious of third-party sites that charge for what the portal offers free — always start at gst.gov.in.

What is the GST registration turnover limit?

For most states, ₹40 lakh aggregate annual turnover for suppliers of goods and ₹20 lakh for suppliers of services. A few states use lower thresholds — ₹20 lakh for goods and ₹10 lakh for services. Certain businesses must register regardless of turnover — for example, those making inter-state taxable supplies or selling through e-commerce operators. Thresholds and exceptions can change, so check the latest on the GST portal or see our full breakdown in the GST guide.

Can I register for GST voluntarily, even below the threshold?

Yes. Voluntary registration is allowed even if your turnover is below the threshold. Businesses often do this to claim Input Tax Credit, to look more credible to larger B2B customers who prefer GST-registered vendors, or because a marketplace/e-commerce platform requires it. Once registered, the usual compliance obligations — invoicing, returns, payments — apply.

How long does GST registration take?

If your application is in order and Aadhaar-authenticated, approval typically takes about 7 working days. It can take longer — up to 30 days — if the officer raises a query or physical verification of the premises is required. Keep your documents ready and respond quickly to any notice to avoid delay.

Do I need GST registration to sell online?

In almost all cases, yes. Sellers supplying goods through e-commerce operators (like Amazon or Flipkart) generally need GST registration regardless of turnover — the usual small-business exemption does not apply to most e-commerce sellers. Some categories of services sold online have different rules, so if you're unsure, check the latest guidance on the GST portal or speak to a CA before you list your first product.

Keep going.

GST basics

After you register

For your business

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