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 |
GST Registration Fees — Government Charges 2026
GST registration on the government portal (gst.gov.in) is completely free of charge. There is no government fee for obtaining a GSTIN. However, professional/CA fees apply if you engage a consultant.
| Service | Government Fee | Note |
|---|
| New GST Registration | ₹0 (Free) | No fee on gst.gov.in |
| Amendment of Registration (Core fields) | ₹0 | E.g., adding a business place |
| Voluntary Cancellation | ₹0 | File REG-16 |
| GST Practitioner Enrolment | ₹0 | For tax professionals |
TaxGyani Fee: Our CA-assisted GST registration starts at
₹999 — includes document verification, form filing, ARN tracking, and query response.
Book a free consultation.
GST Rates in India — Slab Structure 2026
India uses a 4-tier GST rate structure. Knowing the applicable rate for your goods or services is essential before registration and invoicing.
| GST Rate | Category | Examples |
|---|
| 0% (Nil Rated) | Essential goods & services | Fresh vegetables, milk, eggs, unbranded cereals, education, health services |
| 5% | Basic necessities | Packaged food items, footwear (under ₹1,000), economy class air travel, small restaurants |
| 12% | Standard goods | Butter, ghee, fruit juices, mobile phones, business class air travel, medicines |
| 18% | Most goods & services | Software, IT services, restaurants (AC), financial services, hotel rooms (₹2,500–₹7,500/night) |
| 28% | Luxury & sin goods | Cars, tobacco, aerated drinks, cement, casinos, luxury hotels (>₹7,500/night) |
How to find your GST rate: Use the official HSN/SAC code search at gst.gov.in → Services → User Services → Search HSN Code. Enter your product/service description to find the applicable rate.
GST Composition Scheme — Eligibility & Tax Rates
The Composition Scheme is a simplified GST compliance option for small businesses. Instead of paying GST on each transaction, you pay a fixed percentage of turnover quarterly.
| Taxpayer Type | Turnover Limit | Composition Tax Rate |
|---|
| Manufacturers (except notified goods) | Up to ₹1.5 crore | 1% (0.5% CGST + 0.5% SGST) |
| Traders (goods) | Up to ₹1.5 crore | 1% (0.5% CGST + 0.5% SGST) |
| Restaurants (not serving alcohol) | Up to ₹1.5 crore | 5% (2.5% CGST + 2.5% SGST) |
| Service providers (except restaurants) | Up to ₹50 lakh | 6% (3% CGST + 3% SGST) |
✓ Simplified quarterly return (CMP-08) instead of monthly GSTR-3B
✓ Lower tax rates — easier cash flow for small businesses
✗ Cannot claim Input Tax Credit (ITC)
✗ Cannot make inter-state outward supplies
✗ Must display “Composition Taxable Person” on every invoice and signboard
How to Search GST Number by Name or PAN
You can verify or find any business’s GSTIN using the official GST portal. No login is required.
By GSTIN Go to gst.gov.in → Search Taxpayer → Search by GSTIN/UIN → enter the 15-digit GSTIN → view registration status, business name, and principal place of business
By PAN Go to gst.gov.in → Search Taxpayer → Search by PAN → enter PAN → all GSTINs linked to that PAN across states are displayed
By Name The GST portal does not have a direct name-based search. Use mastergst.com or similar third-party GSTIN search tools for trade name-based lookup
GST Number Format A valid GSTIN: 2-digit state code + 10-digit PAN + 1-digit entity number + Z + 1 check digit (e.g., 07AABCT1234Z1Z5 for Delhi)
Why verify a GSTIN? Before making B2B purchases, always verify the supplier’s GSTIN to ensure their registration is active. Purchasing from a cancelled GST registration means you cannot claim ITC on those invoices.
Frequently Asked Questions
Is GST registration free?
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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?
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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?
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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?
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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?
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Yes. Each state where you have a place of business requires a separate GSTIN registration, even if it is the same legal entity.