Key takeaways
- GST registration is compulsory above the turnover limits and, for some businesses such as inter-state sellers of goods, regardless of turnover.
- Registration is PAN-based and state-wise: one PAN usually has one registration in each state where it does business.
- Documents depend on the type of business, but every application needs PAN, the authorised signatory's details and proof of the place of business.
- Applications are approved in about 7 working days after Aadhaar authentication, longer if verification is needed, and in about 3 working days under the simplified scheme for small applicants.
GST registration gives your business a 15-digit GST Identification Number (GSTIN). With it, you can charge GST, claim credit for the GST you pay on purchases, and sell to businesses and platforms that insist on registered suppliers. This guide brings together everything about GST registration in India: who needs it, the types, documents, process and timelines. Where a topic needs more depth, it links to a detailed guide.
Who must register
Based on turnover
Registration is compulsory once your aggregate turnover in a financial year exceeds Rs 40 lakh if you supply only goods (lower in some states), or Rs 20 lakh if you supply services or both (Rs 10 lakh in a few north-eastern states). Aggregate turnover counts all supplies under your PAN across India, including exempt supplies and exports. Our guide on the GST registration limit explains the exceptions.
Regardless of turnover
Some businesses must register even with a small turnover, including those that:
- Supply goods to other states
- Supply goods through e-commerce platforms, apart from a limited relief for small sellers within one state
- Make taxable supplies as casual taxable persons from a temporary place of business
- Must pay tax under reverse charge
- Are required to deduct or collect tax at source under GST, including e-commerce operators
- Act as input service distributors or as agents supplying on behalf of others
Apply within 30 days of becoming liable. You can also register voluntarily below the limit.
Types of registration
| Type | Who it is for |
|---|---|
| Normal taxpayer | Most businesses, under the regular scheme or the composition scheme |
| Casual taxable person | Someone supplying occasionally from a place where they have no fixed business, such as an exhibition |
| Non-resident taxable person | A foreign person supplying in India occasionally |
| Tax deductor or collector | Notified government bodies deducting GST TDS, and e-commerce operators collecting TCS |
| Input service distributor | An office that receives invoices for common services and distributes the credit to branches |
Small traders and manufacturers can choose the composition scheme, which has a lower rate and simpler returns but restricts inter-state supplies and input tax credit. Read composition vs regular scheme.
Registration is PAN-based and state-wise
A GSTIN is built on your PAN and your state code. A business with places of business in three states needs three registrations. Within a state, a warehouse or second shop is normally added as an additional place of business, although separate registrations for separate places in the same state are also allowed, subject to the rules.
For a proprietorship, the registration is in the proprietor's own PAN, with the business name as the trade name. See GST registration for a proprietorship.
Documents by type of business
| Business | Main documents |
|---|---|
| Proprietorship | Proprietor's PAN, Aadhaar and photograph |
| Partnership firm | Firm's PAN, partnership deed, PAN, Aadhaar and photographs of partners, and an authorisation for the signatory |
| LLP | LLP's PAN, certificate of incorporation, partners' details, and an authorisation for the signatory |
| Company | Company's PAN, certificate of incorporation, directors' details, and a board resolution appointing the authorised signatory |
Every application also needs proof of the principal place of business, such as an electricity bill or property tax receipt, with a rent agreement or consent letter where the premises are not owned. Bank account details can be added after registration, within 30 days or before the first GSTR-1, whichever is earlier. The full list is in our guide to documents required for GST registration.
How to apply
- Part A of Form REG-01: on the GST portal, enter PAN, mobile number and email, and verify them with OTPs to get a Temporary Reference Number.
- Part B: fill in business details, places of business, partners or directors, the authorised signatory, and the goods and services you supply, and upload the documents.
- Aadhaar authentication: based on risk checks, the portal either sends an authentication link or asks you to book a visit to a GST Suvidha Kendra for biometric verification and document checks.
- Submit: sign with EVC or a digital signature to get the Application Reference Number (ARN).
- Officer review: the officer approves the application or raises a query in Form REG-03, which you answer in Form REG-04 within 7 working days.
- Certificate: once approved, the registration certificate (Form REG-06) is available on the portal.
How long it takes
- After successful Aadhaar authentication: the officer normally decides within 7 working days.
- Where physical verification is needed, or Aadhaar authentication is not done: up to 30 days.
- Simplified scheme (Rule 14A), from 1 November 2025: applicants whose monthly output tax on supplies to registered businesses will not exceed Rs 2.5 lakh can get registration electronically, generally within three working days of Aadhaar authentication.
If your application is stuck or rejected, read why GST applications get rejected.
After you get your GSTIN
- Add your bank account details on the portal if you have not already
- Display the registration certificate and your GSTIN at your place of business
- Issue tax invoices showing your GSTIN
- File returns on time: see GSTR-1 and GSTR-3B explained
- Claim input tax credit only on eligible purchases that appear in GSTR-2B
- Update the registration within 15 days of any change in details
Our GST registration team checks whether you need to register, prepares the application and handles officer queries until your GSTIN is issued.
This article explains the general GST position as on the date shown. Limits, procedures and timelines are set by notifications and can change; confirm the current rules on the GST portal.
Frequently asked questions
Is there a government fee for GST registration?
No. The GST portal charges no fee for registration. Casual and non-resident taxable persons have to deposit an advance amount of estimated tax, which is adjusted against their tax.
How long is a GST registration valid?
A normal registration stays valid until it is cancelled or surrendered. Registrations of casual and non-resident taxable persons are for a limited period.
Can one business have more than one GSTIN?
Yes, one for each state where it has a place of business. Within a state, extra places of business are usually added to one registration, though separate registrations for separate places are possible.
Can an unregistered business collect GST from customers?
No. Only a registered person can charge GST. The law prohibits an unregistered person from collecting any amount as tax, and doing so attracts penalties.