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In this article

Overview & Who Must Register
Documents Required
Step-by-Step Process
Threshold Limits
FAQs

GST Registration in India — Overview

GST Registration is mandatory for any business whose aggregate annual turnover exceeds ₹40 lakh (₹20 lakh for service providers; ₹10 lakh for North-Eastern and hilly states). Once registered, the business gets a unique 15-digit GSTIN and can legally collect GST from customers and claim Input Tax Credit (ITC).

Registration is done entirely online through the GST portal (www.gst.gov.in) and typically takes 3–7 working days after submission of all documents.

Who must register mandatorily? — Inter-state suppliers (regardless of turnover), e-commerce operators and sellers on platforms like Amazon/Flipkart, casual taxable persons, non-resident taxable persons, and anyone liable to pay tax under reverse charge.

Documents Required for GST Registration

01 PAN Card of the applicant / business entity

02 Aadhaar Card of proprietor / partners / directors

03 Proof of principal place of business (electricity bill / rent agreement / ownership deed)

04 Bank account statement / cancelled cheque (with IFSC and account number)

05 Passport-size photograph of applicant

06 NOC from landlord (if business premises is rented)

07 For companies: Certificate of Incorporation, MOA, AOA, Board Resolution

Step-by-Step GST Registration Process

Step 1 Visit gst.gov.in → Services → Registration → New Registration

Step 2 Enter PAN, email, and mobile → OTP verification (Part A of Form REG-01)

Step 3 Fill Part B — business details, principal place of business, bank details, upload documents

Step 4 Submit using DSC (for companies) or e-Signature / EVC

Step 5 ARN (Application Reference Number) generated immediately

Step 6 GSTIN issued within 3–7 working days after verification

Important: If documents are found unsatisfactory, a Show Cause Notice (SCN) may be issued in Form GST REG-03 within 3 working days. You must respond within 7 working days via Form REG-04.

GST Threshold Limits — Who Must Register?

Business Type	Threshold Turnover	States
Supply of Goods	₹40 Lakh	Regular states
Supply of Services	₹20 Lakh	Regular states
Goods & Services	₹20 Lakh	Special category states
Composition Scheme	₹1.5 Crore	Goods suppliers
Inter-State Supply	Mandatory	All states

Frequently Asked Questions

Is GST registration free?

Yes, GST registration on the government portal is completely free. However, professional fees may apply if you engage a CA or consultant to handle the registration on your behalf.

Can I register for GST voluntarily even below the threshold?

Yes. Voluntary registration is allowed and is often beneficial as it lets you claim Input Tax Credit and enhances your business credibility, especially for B2B transactions.

How long does GST registration take?

Typically 3–7 working days after all documents are correctly submitted. Delays occur when the GST officer raises queries or requests additional documents.

What is the composition scheme under GST?

Small businesses with turnover below ₹1.5 crore (goods) can opt for the composition scheme — pay a fixed % tax (1–5%) with simplified compliance. However, they cannot claim ITC or make inter-state supplies.

Can I have multiple GSTINs for different states?

Yes. Each state where you have a place of business requires a separate GSTIN registration, even if it is the same legal entity.

GST Registration Process in India 2026: Complete Online Guide

GST Registration in India — Overview

Documents Required for GST Registration

Step-by-Step GST Registration Process

GST Threshold Limits — Who Must Register?

Frequently Asked Questions

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