GST registration in India: who needs it, documents, process and fees

Who must register for GST

Registration depends on your aggregate turnover — the total value of taxable, exempt and export supplies across India under one PAN. In most States, including Delhi, registration is required once turnover crosses ₹40 lakh in a financial year for businesses that supply only goods, and ₹20 lakh for service providers or businesses supplying both goods and services. Certain special-category States have lower limits.

Some businesses must register regardless of turnover. These include:

• suppliers making inter-State supplies of goods;
• casual taxable persons, who must apply at least five days before starting business;
• people liable to pay tax under reverse charge;
• e-commerce operators and people required to deduct or collect tax at source; and
• people supplying goods through e-commerce operators — subject to the small-seller exemption explained below.

Selling online without GST: the enrolment route

Since 1 October 2023, small sellers of goods can sell through e-commerce platforms without GST registration if their turnover is within the registration limit, they make no inter-State supplies, and they sell through platforms in only one State. They must declare their PAN and business address on the GST portal and obtain an enrolment number before selling. Marketplaces set their own requirements on top of this, so check what your chosen platform accepts before relying on it.

Service providers selling through e-commerce platforms (other than specially notified services) are exempt from registration up to the ₹20 lakh limit, or ₹10 lakh in some special-category States.

Documents you will need

A CBIC circular dated 26 October 2026 lists the documents for each type of business and premises, and officers are not to ask for documents beyond that list. In practice you will need:

• PAN of the business, with the legal name entered exactly as it appears on PAN;
• Aadhaar, photograph, mobile number and email of the proprietor, partners or directors and the authorised signatory;
• a constitution document — partnership deed, LLP or company incorporation certificate (a proprietorship needs none);
• proof of the principal place of business — for owned premises, a recent electricity or water bill, property tax receipt or municipal khata; for rented premises, the rent agreement (plus an owner’s property document where the agreement is not registered); for premises used with permission, a consent letter with the owner’s property document; for co-working spaces, the membership agreement naming your desk or cabin;
• bank account details — these can now be added within 30 days of receiving the registration certificate; and
• a digital signature certificate for companies and LLPs (others can sign with e-signature or EVC).

Step-by-step on the GST portal

1. Go to gst.gov.in → Services → Registration → New Registration. Choose ‘Taxpayer’, your State and district, and enter the legal name, PAN, mobile and email. Two OTPs verify the mobile and email, and a temporary reference number (TRN) is generated.
2. Log in with the TRN and complete Part B within 15 days — otherwise the TRN and its data are deleted. Part B covers business details, promoters or partners, authorised signatory, principal and additional places of business, goods and services (HSN/SAC codes) and State-specific information.
3. Choose Aadhaar authentication. With OTP authentication the link is valid for 15 days; some applicants are asked to visit a GST Suvidha Kendra for biometric authentication and document verification. If you opt out of Aadhaar authentication, a visit and physical verification are likely.
4. Verify and submit the application with DSC, e-signature or EVC. An application reference number (ARN) is sent by email and SMS.
5. Track the ARN. If the officer raises a query, reply in the prescribed form within 7 working days. When approved, download the registration certificate (REG-06) from the portal.

How long it takes

Where Aadhaar authentication succeeds, the officer is to process the application within 7 working days. Where Aadhaar is not authenticated, or physical verification is required, it can take up to 30 days. If the officer does not act within the prescribed time, registration is deemed approved.

Two faster routes now exist. Low-risk applicants identified by the system can be registered electronically within 3 working days. Applicants who expect tax on supplies to registered businesses to stay within ₹2.5 lakh a month can opt for simplified registration under Rule 14A, which is granted within 3 working days with mandatory Aadhaar authentication.

If you apply within 30 days of becoming liable, registration is effective from the date you became liable; otherwise from the date it is granted.

Government fee

There is no fee to apply for GST registration on the official portal. If you use a consultant or service provider, their fee is for assistance and is separate from the government process.

What changed on 1 November 2026

• A revised application form (REG-01): One Person Company is a separate category, constitution documents must be uploaded, premises are classified into standard types, and bank details can be given within 30 days of the certificate.
• Most amendments to registration details are now accepted automatically on filing; changes to the principal place of business still go to the officer.
• Rule 14B: eligible sellers who already hold a GSTIN in their home State can register in another State for e-commerce sales using an approved marketplace warehouse as their place of business, with the marketplace’s consent.
• Since 1 October 2026, a single multi-State application can be used to apply in several States at once.

Common reasons for queries and rejection

• Legal name that does not match PAN or company records.
• Wrong or incomplete premises proof for the type of premises selected.
• Vague or mismatched addresses, or the wrong jurisdiction.
• Blurred or incomplete uploads, or files over the size limits.
• Pending returns or dues on an earlier cancelled registration under the same PAN.

Common questions