GST Registration Guide
Who needs to register, the documents required, the online process and timeline, voluntary registration and the composition scheme — in plain language.
Written by CA Gaurav Singh, Chartered Accountant (ICAI Membership No. 539050) · Last updated: 13 July 2026
Note: General information reflecting current GST law. Thresholds and procedure should be verified on the GST portal; this is not a substitute for professional advice.
GST registration is the first compliance step for most businesses that cross the turnover threshold or supply across state lines. It is a straightforward online process, but the eligibility question and the document set are where many applications get delayed. This guide covers both, along with what registration commits you to.
Who needs to register?
Registration is mandatory once aggregate turnover exceeds Rs 40 lakh for goods or Rs 20 lakh for services in a financial year (lower limits apply in special-category states). It is also compulsory, regardless of turnover, for:
- Persons making inter-state taxable supplies;
- E-commerce sellers and operators required to collect TCS;
- Casual taxable persons and non-resident taxable persons;
- Persons liable to pay tax under reverse charge.
Documents required
- PAN and Aadhaar of the proprietor, partners or directors;
- Passport-size photograph;
- Proof of the principal place of business (electricity bill, or rent agreement with an NOC);
- Bank account proof (a cancelled cheque or bank statement);
- Constitution proof — partnership deed, certificate of incorporation or LLP agreement;
- Digital Signature Certificate (for companies and LLPs).
The registration process
- File Form GST REG-01, Part A and generate a Temporary Reference Number (TRN).
- Complete Part B with business details and upload the documents; an Application Reference Number (ARN) is generated.
- Complete Aadhaar authentication where opted — this speeds up processing.
- Respond to any clarification (Form GST REG-03) within the prescribed time, or coordinate physical verification if directed.
- Receive the GSTIN and Registration Certificate (Form REG-06).
Timeline and what follows
With Aadhaar authentication and complete documents, the GSTIN is generally issued within 3 to 7 working days. Registration then brings ongoing obligations — issuing GST-compliant invoices, filing periodic returns and maintaining records. Our GST return filing guide covers what comes next.
Frequently Asked Questions
Who needs GST registration?
Registration is mandatory once aggregate turnover exceeds Rs 40 lakh for goods or Rs 20 lakh for services in a financial year. It is also compulsory, regardless of turnover, for inter-state suppliers, e-commerce sellers, casual and non-resident taxable persons, and those liable under reverse charge.
What documents are required for GST registration?
PAN and Aadhaar of the proprietor, partners or directors; a passport photograph; business address proof (electricity bill or rent agreement with NOC); bank details (a cancelled cheque or statement); and constitution proof such as a partnership deed or certificate of incorporation. Companies and LLPs also need a Digital Signature Certificate.
How long does GST registration take?
With Aadhaar authentication completed and a full set of correct documents, the GSTIN is generally issued within 3 to 7 working days. Where Aadhaar authentication is not done, the officer may direct physical verification, which extends the timeline.
Is there a government fee for GST registration?
No. The GST portal does not levy any government fee for registration. The process involves eligibility assessment, document preparation, online filing and response to any officer queries.
Can a business register for GST voluntarily?
Yes. A business below the threshold may register voluntarily — often useful where customers are GST-registered and want input tax credit, or where the business wants to claim credit on its own purchases. Once registered, the normal compliance obligations apply.
What is the composition scheme?
The composition scheme lets eligible small taxpayers pay GST at a flat rate on turnover with simpler quarterly compliance, but without the ability to claim input tax credit or make inter-state outward supplies. It suits certain small traders, manufacturers and restaurants.