1. Overview
GST registration gives a business a 15-digit GSTIN, allows it to collect tax and claim input tax credit. Registration is online on the GST Portal and there is no government fee.
2. Applicability
Suppliers whose aggregate turnover exceeds the threshold, and persons who must register irrespective of turnover under section 24 (inter-State suppliers of goods, reverse charge recipients, e-commerce sellers and operators, casual and non-resident taxable persons, among others).
3. Eligibility
Threshold: Rs 20 lakh for services (Rs 10 lakh in special category States). For goods: Rs 40 lakh in States that adopted the higher limit; Rs 20 lakh in other States, including Telangana; lower limits in some special category States. Voluntary registration is permitted.
4. Documents required
- PAN of the business
- Aadhaar of the proprietor, partners or directors (for authentication)
- Photographs of promoters and authorised signatory
- Proof of constitution (partnership deed, certificate of incorporation, etc.)
- Proof of principal place of business (electricity bill, rent agreement, consent letter, property tax receipt)
- Bank account details (cancelled cheque or statement)
- Authorisation letter or board resolution for the authorised signatory
5. Step-by-step procedure
- Go to the GST Portal > Services > Registration > New Registration.
- Fill Part A (PAN, mobile, email) and verify with OTPs to get a Temporary Reference Number (TRN).
- Log in with the TRN and complete Part B of Form GST REG-01: business details, promoters, authorised signatory, places of business, goods and services (HSN/SAC), bank details.
- Opt for Aadhaar authentication and complete it for the listed persons.
- Upload documents and submit with DSC (companies and LLPs) or EVC.
- Track the Application Reference Number (ARN); respond to any clarification in REG-03 through REG-04.
- Download the registration certificate (REG-06) once approved.
6. Government portal
7. Government fees
No government fee for GST registration.
8. Relevant Act and sections
Sections 22, 24 and 25, CGST Act, 2017; corresponding State GST Act provisions.
9. Applicable Rules
Rules 8 to 10, CGST Rules, 2017 (application, verification, certificate); Rule 9 (physical verification).
10. Notifications and circulars
Notification No. 10/2019-Central Tax (higher threshold for goods) and State notifications adopting it.
11. Time limits and due dates
Apply within 30 days of becoming liable. The proper officer decides within 7 working days, or 30 days where physical verification or Aadhaar authentication is not done.
12. Common mistakes
- Address proof not matching the declared principal place of business
- Wrong HSN/SAC codes
- Not completing Aadhaar authentication
- Mismatch between PAN name and business name
- Applying under the wrong State for a branch
13. FAQs
Can I register voluntarily below the threshold?
Yes. You must then comply with all GST returns.
Do I need separate registration for each State?
Yes, registration is State-wise for each State where you make taxable supplies from.
14. Downloadable checklist
15. Last verified
Not yet verified by an ArthaKara reviewer.
- Registration within 30 days of liability
- Display of GSTIN and certificate at the place of business
- Choose QRMP if eligible to reduce filing frequency
- Keep a consent letter from the property owner on file