Check the latest rules: Thresholds, forms and timelines change from time to time. This guide reflects the position in November 2026 and is based on the CGST Act and Rules and published guidance. Confirm on the GST portal or with your accountant before applying.
Who needs GST registration
The main test is your aggregate turnover in a financial year. It covers taxable sales, exempt sales and exports, and counts all the businesses you run under the same PAN across India. You must apply within 30 days of becoming liable.
| What you supply | Normal States (including Haryana) | Some special category States |
|---|---|---|
| Goods only | ₹40 lakh | ₹20 lakh |
| Services, or goods and services together | ₹20 lakh | ₹10 lakh |
The ₹40 lakh limit for goods does not apply to ice cream, pan masala, tobacco products or inter-State supply of goods, and some States have not adopted it, so check your case. Special category States are mostly in the North-East. Look up your own State’s limit before relying on these figures.
You must register whatever your turnover is if you:
- make inter-State supplies of goods (small inter-State service providers under the threshold have an exemption);
- sell through an e-commerce operator such as Amazon or Flipkart, unless the limited exemption below applies;
- are a casual taxable person or a non-resident taxable person;
- must pay tax under reverse charge, with some exceptions;
- must deduct or collect tax at source (TDS or TCS under GST), act as an agent, or run an Input Service Distributor;
- supply online information and database access services from outside India to non-taxable persons in India.
You can also register voluntarily below the limit, which lets you charge GST and claim input tax credit.
Marketplace sellers: Notification 34/2023-Central Tax exempts a seller from registration if they supply only goods, only within one State, only through an e-commerce operator that collects TCS, with turnover within the limit and a valid enrolment number from the portal. If you make any inter-State sale, supply in more than one State, or cross the limit, you need a normal registration. Our guide to Amazon seller accounting in India explains the tax side, and GST Rule 14B explains the new way to register in other States without an office.
Documents required for GST registration
Keep clear scans of the documents below before you start. Names, addresses and PAN details must match across all of them.
| Applicant | Business documents | Documents of the people involved |
|---|---|---|
| Proprietor or individual | PAN of the owner, bank account proof, proof of business address | Aadhaar, photograph and address proof of the owner |
| Partnership firm or LLP | PAN of the firm, partnership deed (LLP: certificate of registration), bank account proof, proof of business address | PAN, Aadhaar, address proof and photographs of all partners; Aadhaar and appointment proof of the authorised signatory |
| HUF | PAN of the HUF, bank account proof, proof of business address | PAN and Aadhaar of the Karta; photograph of the owner |
| Company (private or public) | PAN of the company, certificate of incorporation, MoA and AoA, bank account proof, proof of business address, board resolution authorising the signatory | PAN, address proof and photographs of all directors; PAN and Aadhaar of the authorised signatory, who must be an Indian resident; Digital Signature Certificate (DSC) |
Other entities, such as trusts, societies and associations, need similar documents: the entity’s PAN, its formation document and the authorisation and ID documents of the signatory. Ask us if you are unsure what applies to you.
Also keep ready:
- a mobile number and email address of the applicant or authorised signatory. The portal sends one-time passwords (OTPs) to both;
- HSN or SAC codes for your main goods or services. Search them with our free HSN and SAC code finder;
- the bank account details of the business: account number, IFSC and a cancelled cheque or the first page of the passbook or statement.
File format: upload documents in PDF or JPEG and photographs in JPEG. The portal limits file size (photographs are limited to about 100 KB), so compress each scan before you upload it and check the limit shown on the upload screen.
Send us a short enquiry and we will tell you the exact list.
Proof of your business address
This is the document set the portal checks most closely. What to upload depends on how you hold the premises:
| Premises | What to upload |
|---|---|
| Owned | An ownership document, plus a recent electricity bill, property tax receipt or municipal khata copy |
| Rented or leased | A rent or lease agreement, plus one of the utility documents above. If the bill is in the landlord’s name, the landlord’s PAN or Aadhaar helps |
| Shared, or used with the owner’s consent | A consent letter (NOC) from the owner, the owner’s ID proof, and one ownership document or utility bill of the premises |
A home office can be your principal place of business. Use the same proofs, with the homeowner’s consent if you do not own the property. Use the address exactly as it appears on the bill, and keep it consistent with what you enter in the form.
Step-by-step process to register for GST online
- Check eligibility and collect your documents. Decide whether you need a normal registration, the Rule 14A route (below), or no registration at all.
- Start Part A on gst.gov.in. Go to Services, then Registration, then New Registration. Choose the taxpayer type, State and district, and enter the legal name as on the PAN, the PAN, your mobile number and your email. Verify both with OTPs. The portal gives you a Temporary Reference Number (TRN).
- Log in with the TRN and fill Part B. The form (REG-01) asks for business details, promoter or partner details, the authorised signatory, your principal place of business, goods and services (HSN or SAC), and bank details. If you are eligible for the simplified route, you opt for Rule 14A here.
- Upload your documents. Attach the files from the lists above in the permitted format and size.
- Authenticate with Aadhaar. The portal sends an OTP to the Aadhaar-linked mobile of the authorised signatory and at least one promoter or partner. If you skip this, you must visit a GST Suvidha Kendra (GSK) for verification, which slows everything down.
- Verify and submit. Sign with an EVC (OTP) or a DSC. Companies and LLPs must use a DSC. On submission you receive an Application Reference Number (ARN).
- Track the application. Use Services, then Registration, then Track Application Status. The officer may ask a question through a notice (REG-03). Reply through the portal in form REG-04 within 7 working days.
- Get your GSTIN. Once approved, the portal issues the registration certificate (REG-06) with your 15-digit GSTIN. Download it and log in to the portal with the credentials you set up.
How long does GST registration take?
| Step | Time |
|---|---|
| Apply after you become liable | Within 30 days |
| Aadhaar authentication or GSK visit after submitting Part B | Within 15 days, otherwise the ARN is not generated |
| Normal registration, after Aadhaar authentication | About 7 working days |
| Rule 14A applications, after Aadhaar authentication | Within 3 working days |
| Reply to a notice (REG-03) with REG-04 | Within 7 working days |
| Add bank details after registration | Within 30 days of registration, or before filing your first GSTR-1 or IFF, whichever is earlier |
These are the standard periods. A flagged application, a document mismatch or a physical verification can make it longer.
Rule 14A: the 3-day registration route for small taxpayers
Rule 14A of the CGST Rules, inserted from 1 November 2025 by Notification 18/2025-Central Tax, is an optional fast route for small taxpayers.
- Who: an applicant whose output tax on supplies to registered persons will not exceed ₹2,50,000 per month (CGST, SGST or IGST, and cess together). The test is the monthly tax on B2B supplies, not your annual turnover, and tax paid under reverse charge is generally not counted.
- Aadhaar: OTP-based Aadhaar authentication is required, with limited exceptions under Section 25(6D) of the CGST Act.
- Speed: registration is granted electronically within 3 working days of submission.
- Limit: one Rule 14A registration per State or Union Territory for each PAN.
- What it does not change: tax rates, input tax credit and return filing remain the same.
- If you outgrow it: when your monthly B2B output tax goes above the limit, you must withdraw from Rule 14A using form REG-32 and the officer approves in REG-33. You must file all pending returns first. You then continue as a normal taxpayer.
Online sellers who want to register in other States using a marketplace warehouse can use the separate Rule 14B from 1 November 2026. A seller registered under Rule 14A has to withdraw from it first. See our summary of the CGST Amendment Rules 2026 and the 57th GST Council meeting for the wider registration changes.
After you get your GSTIN
- Add bank details within the time in the table above, to avoid suspension.
- Display your registration certificate and GSTIN at your place of business, and show the GSTIN on your invoices.
- File returns on time, even when you had no sales. Long gaps in filing can lead to cancellation.
- Register State-wise. GST registration is per State and per PAN. If you have a place of business in another State, you need a separate registration there, unless a simplified rule applies.
- Keep your books ready. Good bookkeeping from day one makes GSTR-1 and GSTR-3B simple. See our GST and accounting services for online sellers and our general GST and tax compliance services.
Fees and penalties
The government charges no fee for GST registration on the portal. Professionals charge for preparing and filing the application.
If you are liable but do not register, you can face a penalty under Section 122 of the CGST Act of ₹10,000 or the amount of tax evaded, whichever is higher. You also cannot collect GST from customers or claim input tax credit for the period, and you may have to pay the tax with interest. Deliberate evasion can attract a much higher penalty, so register on time.
Mistakes that delay approval
- Names that do not match between PAN, Aadhaar and the bank account, or an address that differs between the form and the proof.
- Weak address proof: an expired or unsigned rent agreement, a bill that does not show the full address, or an NOC without the owner’s ID.
- Unclear or oversized scans, or files in the wrong format.
- Skipping Aadhaar authentication or not completing it within the time, which causes delays or a physical verification.
- Wrong HSN or SAC codes for the business.
- Applying in the wrong State, or not registering in each State where you have a place of business.
- Ignoring a REG-03 notice. A missed reply can lead to rejection.
- Forgetting the bank details after approval.
FAQs
What documents are required for GST registration?
In general: the PAN and Aadhaar of the owner or signatory, a photograph, proof of the principal place of business, proof of the bank account, and for firms and companies the constitution documents and authorisation of the signatory. Companies and LLPs also need a Digital Signature Certificate.
How long does GST registration take?
Usually about 7 working days after Aadhaar authentication, and within 3 working days under the Rule 14A route for small taxpayers. Queries, mismatches or physical verification can make it longer.
Is there a government fee for GST registration?
No. Registration on the GST portal is free. You only pay if you hire a professional to prepare and file it for you.
Can I register for GST from my home address?
Yes. You can use your residence as your principal place of business. Upload an electricity bill or other utility proof, and if the property is not yours, a consent letter from the owner with the owner’s ID.
Is Aadhaar authentication compulsory?
It is required for the authorised signatory and at least one promoter or partner. If you do not authenticate, you must visit a GST Suvidha Kendra for verification, and the application takes longer. The Rule 14A route needs Aadhaar authentication.
Do Amazon and Flipkart sellers need GST registration?
In most cases, yes. Sellers of goods through an e-commerce operator must generally register whatever their turnover. A limited exemption exists for sellers who supply goods only within one State through an operator, within the turnover limit, and who hold an enrolment number. Any inter-State sale needs a normal registration.
What is Rule 14A GST registration?
An optional route, from 1 November 2025, for applicants whose monthly output tax on supplies to registered persons will not exceed ₹2,50,000. It needs Aadhaar authentication and grants registration within 3 working days.
What happens if I do not register when I should?
You can face a penalty of ₹10,000 or the amount of tax evaded, whichever is higher, and you lose the right to collect GST and claim input tax credit for the period. You may also have to pay the tax with interest.
Do I need a separate GST registration for each State?
Yes. Registration is State-wise under the same PAN. If you have a place of business in another State, you generally need a separate registration there, unless a simplified rule such as Rule 14B applies.
We prepare the documents, file the application, handle officer queries and set up your returns, so you get your GSTIN without the back-and-forth.
Or email contact@metaccounts.in. Based in Ballabgarh, Faridabad. See our page for accountants and GST consultants in Faridabad.
Sources: Notification 34/2023-Central Tax (GST Council), Notification 18/2025-Central Tax (Rule 14A, copy), TaxGuru on Rule 14A, Tally Solutions on registration limits, ClearTax documents checklist and Tax2Win on Aadhaar authentication. Thresholds, forms and timelines can change, so please check the GST portal (gst.gov.in) before applying. This post is for general information and is not tax or legal advice.