GSTINAPI

GST registration

You must register for GST once aggregate annual turnover crosses ₹40 lakh for goods or ₹20 lakh for services in most states — lower in special category states — and immediately, at any turnover, if you fall into one of the compulsory categories in section 24. Applications are filed free of cost on gst.gov.in, and a clean one is usually approved in about a week.

Turnover thresholds for FY 2026-27

The threshold is not one number. It depends on what you supply and which state you supply it in. These limits have been stable since the 2019 notification that raised the goods threshold to ₹40 lakh.

Supply typeMost statesSpecial category / opt-down states
Goods only₹40 lakh₹20 lakh in states that kept the lower limit; ₹10 lakh in Manipur, Mizoram, Nagaland and Tripura
Services₹20 lakh₹10 lakh in Manipur, Mizoram, Nagaland and Tripura
Goods and services together₹20 lakh₹10 lakh in the four special category states above
Aggregate turnover thresholds for mandatory GST registration. Verify your own state's position on gst.gov.in — states could exercise the option either way.

"Aggregate turnover" is PAN-level and all-India — taxable, exempt, export and inter-state supplies added together, across every GSTIN on that PAN. We break the calculation down in what counts towards annual aggregate turnover. If you are near the limit, also read up on the composition scheme limits before choosing your route.

Compulsory registration, whatever your turnover

Section 24 overrides the threshold entirely. If any of these describe you, the limits above are irrelevant.

Inter-state taxable supply of goods

Registration is required regardless of turnover. Service providers making inter-state supplies are exempted up to the ₹20 lakh threshold (₹10 lakh in special category states) under a separate notification, and there are carve-outs for handicraft goods and certain job work.

E-commerce operators liable to collect TCS

Any operator required to collect tax at source under section 52 must register, whatever its turnover.

Persons liable to pay tax under reverse charge

If you are the recipient liable to pay GST on a notified supply, or under section 9(4), registration is compulsory.

Casual and non-resident taxable persons

Apply at least 5 days before commencing business, with an advance deposit of estimated tax. Registration is valid for 90 days and extendable once by a further 90.

Persons required to deduct TDS under section 51

Government departments, local authorities and notified bodies register as deductors, separately from any normal registration.

Agents, input service distributors and OIDAR suppliers

Supplying on behalf of another registered person, distributing input tax credit as an ISD, or supplying online information and database access services from outside India each trigger compulsory registration.

The online process, end to end

Six stages, all on the GST portal. Nothing here needs an intermediary, though companies and LLPs do need a working digital signature setup before they start.

  1. 1

    Start Form GST REG-01, Part A

    On gst.gov.in, go to Services → Registration → New Registration. Enter the legal name exactly as it appears on PAN, the PAN itself, state, district, email and mobile. The portal validates PAN against the CBDT database, so a name mismatch fails here.

  2. 2

    Verify OTPs and collect the TRN

    Separate one-time passwords go to the mobile number and the email address. On success the portal issues a Temporary Reference Number, valid for 15 days, which you use to log back in and finish the application.

  3. 3

    Complete Part B with business details

    Sign in with the TRN and fill the ten tabs: business details, promoters and partners, authorised signatory, principal place of business, additional places, goods and services with HSN/SAC, state-specific information, Aadhaar authentication and verification. Upload the documents for your constitution type.

  4. 4

    Complete Aadhaar authentication

    The primary authorised signatory and at least one promoter or partner authenticate via Aadhaar OTP. If authentication is skipped or the application is flagged as risky, the route changes to biometric authentication at a GST Suvidha Kendra and physical verification of the premises.

  5. 5

    Submit and track the ARN

    Sign the application with DSC (mandatory for companies and LLPs) or EVC and submit. An Application Reference Number is generated immediately. Track it under Services → Track Application Status; if the officer issues a query in Form GST REG-03, reply in REG-04 within the window given.

  6. 6

    Download the REG-06 certificate

    On approval, the registration certificate in Form GST REG-06 — carrying your 15-digit GSTIN — becomes available for download from the portal. No physical certificate is posted; the downloaded copy is the certificate.

Screen-by-screen detail — including the Rule 14A fast-track route for small, low-risk applicants and the most common reasons applications get rejected — is in our walkthrough of the GST registration process online.

Documents by constitution of business

Every applicant needs proof of the principal place of business — a recent electricity bill, municipal khata, property tax receipt, or a rent agreement with the owner's NOC and their ownership proof. Beyond that, the pack depends on how the business is constituted.

ConstitutionDocuments
ProprietorshipPAN and Aadhaar of the proprietor, photograph, address proof of the place of business, bank account proof
Partnership firm / LLPPartnership deed or LLP incorporation certificate, PAN of the firm, PAN + Aadhaar + photographs of all partners, authorisation letter, address proof; DSC required for LLPs
Private / public limited companyCertificate of incorporation, PAN of the company, MOA/AOA, PAN + Aadhaar + photographs of directors, board resolution appointing the authorised signatory, address proof; DSC mandatory
HUFPAN of the HUF, PAN and Aadhaar of the Karta, photograph, address proof, bank account proof
Trust / society / clubRegistration certificate of the entity, PAN, PAN + Aadhaar of trustees or managing committee members, authorisation letter, address proof
Indicative document sets. The portal shows the exact list once you select your constitution in Part B.

After the GSTIN is issued

A GSTIN is the start of an obligation, not the end of a task. The first return period arrives quickly.

Issue compliant tax invoices

Your GSTIN must appear on every tax invoice, along with place of supply and the correct CGST/SGST or IGST split.

Display the certificate and GSTIN

The REG-06 certificate must be displayed at the principal place of business, and the GSTIN on the name board at the entry of every registered premises.

Furnish bank account details

Bank account details must be furnished on the portal within 30 days of registration, or before filing the first GSTR-1 — whichever is earlier. Missing this can get the registration suspended.

File returns from day one

GSTR-1 and GSTR-3B (or the quarterly QRMP route) become due from the first tax period, and a nil return is still a return. Late fees run per day of delay.

Filing calendar for the year is in GST return due dates for 2026. If a registration later needs to be surrendered — or was cancelled by an officer for non-filing — see GST cancellation and revocation. To understand the number you have just been issued, read what a GST number is and how the GSTIN format works.

GST registration — common questions

For a supplier dealing exclusively in goods, the threshold is ₹40 lakh of aggregate annual turnover in most states. For services it is ₹20 lakh. Special category states apply lower limits — ₹10 lakh in Manipur, Mizoram, Nagaland and Tripura, and ₹20 lakh for goods in several states including Arunachal Pradesh, Meghalaya, Puducherry, Sikkim, Telangana and Uttarakhand, which opted for the lower goods threshold. Confirm your own state on gst.gov.in before relying on a single number.
Section 24 of the CGST Act lists the compulsory cases: inter-state suppliers of goods, casual taxable persons, persons liable under reverse charge, non-resident taxable persons, persons required to deduct TDS under section 51, e-commerce operators liable to collect TCS, agents supplying on behalf of others, input service distributors, and OIDAR suppliers. Several of these carry their own carve-outs, so check the specific entry that applies to you.
Where Aadhaar authentication is completed successfully and no query is raised, registration is generally granted within about 7 working days of ARN generation. Where Aadhaar authentication is not done, fails, or the application is flagged for risk, the timeline extends to around 30 days and typically involves physical verification of the premises. An officer query in Form REG-03 pauses the clock until you reply in REG-04.
Yes. The government charges no fee for applying on gst.gov.in. Any cost you incur is professional fees to a consultant or chartered accountant, which is optional — the application can be filed directly by the taxpayer.
It depends on who you sell to. Voluntary registration lets you claim input tax credit on purchases and makes you a viable vendor for registered B2B buyers who want ITC. Against that, you take on the full compliance load — periodic returns even when nil, late fees for delays, e-invoicing once you cross the applicable threshold, and annual return obligations. For a purely B2C business under the limit, the compliance cost often outweighs the benefit.
Yes. GST registration is state-wise, so a business operating in five states holds five GSTINs against one PAN. Within a single state, separate registrations for distinct places of business are also permitted. This is why the first two digits of a GSTIN are the state code and characters 3 to 12 are the PAN.
Operating without a required registration attracts a penalty and the tax remains payable, with interest. Where the failure is treated as a deliberate evasion of tax, the penalty regime is materially harsher. If you have crossed the threshold, apply promptly rather than waiting for the next financial year — liability starts from when you became liable, not from when you applied.
Search the GSTIN on the GST portal, or use a verification lookup that returns the legal name, status, registration date and jurisdiction from the same records. This is worth doing for your own new GSTIN once it is issued, and routinely for every vendor you pay, since a registration can later be suspended or cancelled without notice to you.

Guides on gst rules & compliance

Plain-English explainers on GST registration, returns, input tax credit, e-invoicing and the rules behind them.

All 299 GST guides

Guides on hsn & sac codes

Classifying goods and services correctly — what the digits mean and which code a given item or service takes.

All 299 GST guides

Newly registered? Check the GSTIN is live

Look up any GSTIN free — yours or a supplier's — and see the legal name, status, registration date and jurisdiction straight from GST records.

Search a GST number free

This page is general information on Indian GST law as at 31 August 2026, not tax advice. The authoritative source is gst.gov.in and the notifications published on cbic-gst.gov.in. Confirm your own position with a qualified professional before acting.