What is GST Registration ?
GST registration in India is nothing but registering your business under Goods and Services Tax Act, 2017 and obtaining Goods and Services Tax Identification Number (GSTIN).
In India, there are mandatory requirement to get your business registered under GST Act and obtain GSTIN upon crossing certain thresholds of your revenue.
Once you registered your business under GST Law, you may:
- Eligible to collect GST from your customers.
- Entitle to claim Input Tax Credit (ITC) on your purchase.
- File GST Return on GST Portal.
Who is required GST Registration in India?
As mentioned above, GST registration is mandatory for the businesses, crossing a certain threshold as may be specified under GST Act in India and to other as may be specified under the law, as stated herein below:
- Aggregate turnover exceeds prescribed threshold limit during a year.
- Engaged in inter state supply of goods and services.
- Casual taxable persons
- selling goods or services through any e-commerce platforms.
- Input Service Distributors (ISD)
- Persons liable to pay GST under Reverse Charge Mechanism.
GST Registration threshold Limits (2026)
| Category | Threshold Limit |
|---|---|
| For Goods Suppliers | ₹40 lakh |
| For Services Suppliers | ₹20 lakh |
These specific Special Category States include:
- Manipur
- Mizoram
- Nagaland
- Tripura
Documents required for GST Registration
For Proprietorship / Partnership Firm
- PAN card of proprietor / partners
- Aadhaar card of proprietor / partners
- Photographs
- Address proof of business
- Bank account details
For Company / LLP
- PAN of company/LLP
- Certificate of Incorporation
- MOA & AOA / LLP Agreement
- PAN & Aadhaar of directors/partners
- Registered office proof
- Board Resolution / Authorization Letter
If you are starting a business, also read our guide on Private Limited Company Registration in India.
Step-by-Step GST Registration Process
For GST Registration in India, one must visit at official GST Portal i.e. https://www.gst.gov.in/ and apply for “New Registration”.
There are two necessary stage in process of GST Registration in India.
- Obtaining Temporary Reference Number (TRN).
- After submission of application, Generation of Application Reference Number (ARN).
Stage – I
Obtaining Temporary Reference Number
At this stage you need to select your status as a “Taxpayer” or as the case may be and Your Location such as State and District. You are also required to provide-
- Legal Name of the Business (As mentioned in PAN)
- Permanent Account Number (PAN)
- Email Address
- Mobile Number
Your Email and Mobile No. shall be verified through OTP and Post verification of OTP a TRN No. shall be generated.
Stage – II
Filing Application for GST Registration
Step – I
- Provide Business Details including Trade Name.
- Select appropriate Jurisdiction (you may Use the Know Your Jurisdiction facility on the CBIC GST portal.)
- Submit Details of Key Persons / Promoters of Business along with KYC and Photo.
- Enter the details of place of business with necessary proof, such as utility bill, consent / noc / rent agreement etc.
- Select Appropriate HSN Code / SAC Code.
Step – II
After filling complete application, you may have the option to verify it through Aadhaar Authentication.
Step – III
Post Aadhaar Authentication, you shall receive an Application Reference Number (ARN) for tracking your application.
Step – IV
If your application and documents are found satisfactory to concerned office in charge, your application shall be marked as approved and GST Registration Certificates shall be issued.
How Long Does GST Registration Take?
GST Registration in India usually takes 3 to 7 working days in normal cases. However, it may take longer duration id concerned officer seek any further clarification of he feels physical verification of business premises is required.
What is GST Registration Fees in India?
Government Fees
There are Nil Government fees are payable for GST Registration in India.
Professional Fees
The Professional Fees may vary depending upon:
- Business Structure
- Number of States
- Documents support required
- Time Engagement.
Are you looking Professional Services for GST Registration in India or any query in relation to GST Registration. Contact us.
Most Common reason of GST Registration Rejection
- Incorrect PAN details
- Improper address proof
- Mismatch in Aadhaar details
- Incomplete documentation
- Non-response to GST notices
Penalty for not taking GST Registration in India?
If a business is liable for Mandatory GST Registration, but fails to obtain. the Penalty shall levy of –
- ₹10000/- ; or
- Amount equivalent tax evaded.
Whichever is higher.
Conclusion
GST registration is an important compliance requirement for businesses in India. Proper registration ensures legal compliance, enables tax credit benefits, and helps businesses operate smoothly.
Businesses should carefully evaluate their turnover, nature of activity, and registration requirements before applying.
Need Professional Assistance?
If you need any help with:
- GST registration
- GST return filing
- GST notices
- GST compliance
Feel free to connect with us for professional assistance.
Frequently Asked Questions (FAQs)
Is GST registration mandatory for all businesses?
No, GST registration is mandatory only if turnover exceeds prescribed limits or specified conditions apply.
Can I apply for GST registration online?
Yes, GST registration can be applied online through the official GST portal.
Is Aadhaar authentication compulsory for GST registration?
Aadhaar authentication is required for faster processing and approval.
Can we apply for GST Registration again after rejection?
Yes, you may apply for GST Registration again after rejection.