GST Registration in India — Get Your GSTIN in 24 Hours @ ₹399

GST Registration Online: Complete 2026 Guide

GST registration is the process by which a business or individual gets a 15-digit GSTIN (Goods and Services Tax Identification Number) from the government, making them a recognised supplier under India's Goods and Services Tax system. This guide covers eligibility, the current document checklist, the exact REG-01 process — including the 2025 biometric Aadhaar authentication rules — timelines, and penalties.

Jump to: What is GST Registration · Who Needs It · Registration Types · Documents Required · Step-by-Step Process · Biometric Aadhaar Authentication · Timeline & Fees · After Registration: Bank Details & Amendments · Penalties · FAQs

1. What is GST Registration?

Goods and Services Tax (GST) is a comprehensive, destination-based indirect tax levied on the supply of goods and services across India, replacing older taxes like Central Excise Duty, Service Tax, and VAT. Once registered, the government issues a unique 15-digit GSTIN.

How to read a GSTIN:

2. Who Needs GST Registration?

A. Turnover-based thresholds (FY 2026–27)

*Special category states: Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Tripura, Uttarakhand.

Aggregate turnover is calculated PAN-wide, across India — not branch-wise or state-wise. GST, cess, and RCM-taxed inward supplies are excluded from this figure.

B. Mandatory registration regardless of turnover

• Inter-state suppliers of goods
• Casual taxable persons (temporary stalls, exhibitions)
• Non-resident taxable persons
• Input Service Distributors (ISD)
• Persons liable under Reverse Charge Mechanism (RCM)
• E-commerce operators collecting TCS or paying tax under Section 9(5) (e.g., Swiggy, Zomato, Uber)
• E-commerce sellers, with one exception: most sellers on Amazon, Flipkart, or Meesho must register from day one under Section 24. However, small intra-state sellers below the threshold can now stay unregistered or opt for a simplified composition-style route, under the conditions notified by CBIC — this is a 2023 change many older guides still miss.

Registration must be applied for within 30 days of becoming liable. Voluntary registration below the threshold is allowed at any time.

3. Types of GST Registration

4. Documents Required for GST Registration

Sole Proprietorship

• PAN and Aadhaar of the proprietor (Aadhaar linked to an active mobile number for OTP/biometric verification)
• Passport-size photo (JPEG, max 100 KB)
• Bank proof: cancelled cheque, passbook first page, or bank statement
• Address proof: owned premises (utility bill/property tax receipt) or rented (rent agreement + owner's utility bill + NOC)

Partnership Firm / LLP

• PAN of the firm/LLP
• Partnership Deed or LLP Certificate of Incorporation
• PAN + Aadhaar of all partners
• Proof of registered address
• Authorization letter or Board Resolution naming the signatory

Private Limited Company / OPC / Public Limited

• PAN of the company
• Certificate of Incorporation (MCA)
• MOA and AOA
• PAN + Aadhaar of all directors
• Board Resolution/POA naming the authorized signatory
• Registered address proof
• Class 3 Digital Signature Certificate (DSC) of the signatory

5. Step-by-Step GST Registration Process

1. Generate a TRN (Part A): Go to the official portal, gst.gov.in → Services → Registration → New Registration. Enter PAN, email, and mobile number; verify both via OTP to get a 15-digit Temporary Reference Number.
2. Complete Part B: Log in with the TRN and fill Form GST REG-01's sections — business details, promoter/partner info, authorized signatory, principal and additional places of business, and top 5 HSN/SAC codes.
3. Choose your authentication route — see the biometric section below, since not every applicant gets the same path anymore.
4. Upload documents in JPEG/PDF as listed above.
5. Sign and submit: EVC (OTP) for proprietorships/partnerships, or Class 3 DSC for companies/LLPs. An ARN (Application Reference Number) is generated and sent by SMS and email for tracking.

Related Services: GST Return Filing Service | Company Registration Service

6. Biometric Aadhaar Authentication — What Changed

This is the part most competing guides still get wrong or skip entirely.

Since the CGST Rule 8 amendment (Notification No. 13/2024, rolled out state-by-state through 2024–2025), not every applicant gets the simple OTP route:

• Not flagged: you complete Aadhaar e-KYC via OTP, and processing typically takes 3–7 working days.
• Flagged for biometric verification (based on the portal's risk-analysis parameters): you and your Primary Authorized Signatory must visit a designated GST Suvidha Kendra (GSK) — in your home state, even if registering in a different state — for fingerprint/iris capture and original document verification. This must be completed within 15 days, or the ARN is not generated at all.
• Choosing not to authenticate via Aadhaar at all: you're routed to a GSK for photo capture and document verification, and the jurisdictional officer gets up to 30 days instead of 7 to process the application, with a higher chance of a physical site inspection.

7. Timeline & Government Fees

• Government fee: Registering directly on the GST portal costs nothing. Professional advisory fees apply only when you use a guided service like LegalPehchan.
• With clean OTP-based Aadhaar authentication: 3–7 working days.
• Flagged for biometric verification: add the GSK appointment and 15-day window on top.
• Without Aadhaar authentication: up to 30 days, subject to physical verification.

8. After Registration: Bank Details, Amendments & Cancellation

Furnishing bank account details (Rule 10A)

You do not need an operational business bank account to apply. But once your GSTIN is issued, Rule 10A requires you to add your bank account details within 30 days of registration, or before filing your first GSTR-1/IFF, whichever is earlier (this window was cut from 45 to 30 days by Notification No. 38/2023-CT, and GSTN began auto-suspending non-compliant GSTINs under an advisory dated 5 December 2025). Add it via Services → Registration → Amendment of Registration (Non-Core Fields).

Amending your registration

Use Form GST REG-14 for changes to business details. Non-core fields (like bank details, authorized signatory contact info) are usually approved automatically; core fields (legal name, principal place of business, addition/deletion of partners) need officer approval.

Cancelling or reviving a registration

File Form GST REG-16 to surrender registration, stating reasons and clearing any pending liability or final return (GSTR-10). If a registration is cancelled by the officer for non-compliance (e.g., non-filing of returns), it can often still be revived by filing an application for revocation within the prescribed window, once the default is cured.

Why applications get rejected (Form GST REG-03)

The most common reasons a query notice is issued: address proof that doesn't match the applicant's name, blurry or expired documents, PAN-Aadhaar name mismatches, and incomplete HSN/SAC code details. Responding within the stipulated time with corrected documents is usually enough to clear it — a fresh application isn't required unless the notice explicitly asks for one.

9. Penalties for Non-Compliance

10. Frequently Asked Questions

Q1. Is GST registration free on the government portal?

Yes — the government charges nothing to register directly on gst.gov.in. Professional platforms like Legalpehchan charge only for guided assistance, document review, and error prevention.

Q2. Is GST registration mandatory for selling on Amazon, Flipkart, or Meesho?

Generally yes, under Section 24. The one exception is small intra-state e-commerce sellers below the turnover threshold, who may qualify to stay unregistered or use a simplified composition-style route under current CBIC conditions.

Q3. Do I need an active bank account before applying?

No. You can apply and receive your GSTIN first, then add bank account details within 30 days of registration (or before your first GSTR-1/IFF, whichever comes first). Miss this window and your registration can be auto-suspended.

Q4. Can I get multiple GST registrations on one PAN?

Yes — for operations in different states, or for distinct business verticals within the same state.

Q5. Can I register using a rented or residential address?

Yes, with a rent agreement, an NOC from the property owner, and a recent utility bill in the owner's name.

Q6. What is the maximum turnover for the Composition Scheme?

₹1.5 Crore for goods (₹75 Lakhs in special category states); ₹50 Lakhs for service providers under the 6% composition rate.

Q7. Can a Composition Scheme business charge GST to customers?

No, and it also cannot claim Input Tax Credit.

Q8. How long is a GST certificate valid?

Indefinitely for regular taxpayers, unless cancelled or surrendered. Casual and non-resident taxable persons are limited to 90 days, extendable on request.

Q9. Is a Digital Signature Certificate (DSC) mandatory?

Yes, for companies, LLPs, and OPCs. Proprietors and partnership firms can sign via Aadhaar-based EVC/OTP instead.

Q10. What happens if I'm flagged for biometric Aadhaar authentication?

You and your Primary Authorized Signatory must visit a designated GST Suvidha Kendra for fingerprint/iris capture and document verification, within 15 days, or your ARN won't be generated.

Q11. What is Input Tax Credit (ITC)?

It lets a registered business deduct the GST it paid on purchases from the GST it collects on sales, avoiding tax-on-tax.

Q12. Can a new business with zero turnover register voluntarily?

Yes — voluntary registration is available from day one, and is common among startups needing GST invoices to work with B2B clients.

Q13. What if my application gets a REG-03 query notice?

Read the specific reason cited (usually document quality, address mismatch, or incomplete HSN/SAC entries), correct it, and respond within the stipulated window — a fresh application is rarely needed.

Q14. Does the ₹40 Lakh threshold apply to service providers too?

No. ₹40 Lakhs applies only to goods suppliers. Service providers cross the threshold at ₹20 Lakhs (₹10 Lakhs in special states).

Q15. Which returns do I file after registration?

Regular taxpayers file GSTR-1 and GSTR-3B (monthly or quarterly under QRMP). Composition taxpayers file CMP-08 quarterly and GSTR-4 annually.

Q16. Can I issue GST invoices before my GSTIN is active?

No — you can only charge and invoice GST once your registration is approved and the GSTIN is live.

Q17. How do I check my GST registration status or verify a GSTIN?

Use the "Search Taxpayer" tool on gst.gov.in with the GSTIN or ARN to confirm registration status, business name, and filing status.

Q18. How do I amend my GST registration details?

File Form GST REG-14 on the portal. Non-core field changes (bank details, signatory contact info) are typically auto-approved; core changes (legal name, principal address) need officer review.

Q19. How do I cancel or surrender my GST registration?

File Form GST REG-16, stating the reason, and clear pending dues or file a final return (GSTR-10) where applicable.

Q20. What are HSN and SAC codes?

HSN classifies goods; SAC classifies services. Both are mandatory fields on GST invoices and in your registration application.

Q21. What is Reverse Charge Mechanism (RCM)?

The recipient, not the supplier, pays GST directly to the government — common for legal services, GTA transport, and imports.