GST registration document checklist

What it involves and when it is due

Registration is needed in each State or Union Territory from which taxable supplies are made once aggregate turnover crosses the threshold: in Delhi, ₹40 lakh for suppliers of goods only and ₹20 lakh where services are supplied (lower limits apply in some special category States). Some persons must register whatever their turnover, including inter-State suppliers of goods, most e-commerce sellers, casual taxable persons and persons liable to pay tax under reverse charge (Section 24 of the CGST Act).

The application is made in Form GST REG-01 on the GST portal. Part A verifies the PAN, mobile number and email by OTP and gives a Temporary Reference Number (TRN); Part B, with the documents below, is then filed within 15 days, followed by Aadhaar authentication. Under Rule 9 of the CGST Rules the officer approves within seven working days, or within 30 days where Aadhaar authentication is not completed or the application is picked for physical verification.

If the officer needs more, a query is raised in Form REG-03; the reply in Form REG-04 is due within seven working days of the notice. A rejection is issued in Form REG-05, and the registration certificate in Form REG-06 is downloaded from the portal once approved.

Official forms

Common reasons for queries and rejections

• Address on the electricity bill or property tax receipt not matching the address typed in the application, down to the floor, shop number and PIN code.
• Consent letter or rent agreement not signed by the owner named in the ownership proof, or not naming the applicant.
• Unclear, cropped or wrongly placed uploads, including the photograph.
• No reply to the REG-03 query in Form REG-04 within seven working days, which usually ends in rejection in Form REG-05.
• Biometric authentication at a GST Suvidha Kendra not completed in the booked slot, where the portal asked for it under Rule 8(4A).
• Nature of business, HSN or SAC codes that do not fit the premises (for example a small residential flat declared as a warehouse).
• Authorised signatory without a board resolution or authorisation letter, or the DSC of a company or LLP signatory not registered on the portal.

Questions

How long does GST registration take?

Under Rule 9 the officer approves within seven working days of the application. Where Aadhaar authentication is not done, or the application is chosen for physical verification of the premises, the period is up to 30 days. A query in Form REG-03 pauses the clock until the reply is filed.

Can a home in Delhi be shown as the principal place of business in REG-01?

Yes, if ownership or rent proof and the owner's consent are uploaded for that address. The officer can still verify the premises physically.

What has to be done after registration?

The GSTIN and certificate are displayed at the place of business (Rule 18), invoices carry the GSTIN, and returns start from the effective date of registration, whether or not there are sales.

Official sources

• Rule 9, CGST Rules: verification and approval (CBIC)
• GST registration rules (cbic-gst.gov.in)
• GST portal: Services > Registration (gst.gov.in)