GST registration is the gateway to doing business formally in India — and the beginning of a monthly relationship with the tax system. This page covers the whole of it the way a professional actually works it: who must register and who merely should, every document with its defect warnings, the real process and timelines, what it costs (nothing, in government fees), the penalties for skipping it, and the obligations that begin the day the certificate arrives.
| Authority / portal | Goods and Services Tax Network — gst.gov.in |
|---|---|
| Government fee | NIL — the portal charges nothing at any stage |
| Normal timeline | ~7 working days with Aadhaar authentication; up to 30 days otherwise or with physical verification; a simplified Rule 14A 3-day lane exists for eligible small B2B taxpayers |
| Output | 15-digit GSTIN + registration certificate (Form REG-06) |
| Validity | Ongoing (no renewal) — kept alive by filing returns; casual/non-resident registrations are time-bound |
| Governing law | Sections 22–30, CGST Act read with Rules 8–26, CGST Rules |
Registration becomes compulsory two ways — crossing a threshold, or doing something the law lists regardless of turnover.
| Supplier type | Normal-category states | Special-category states |
|---|---|---|
| Goods (intra-state) | ₹40 lakh aggregate turnover | ₹20 lakh |
| Services / mixed | ₹20 lakh | ₹10 lakh |
Compulsory regardless of turnover:
Check yourself: do you need GST registration?
Current and expected turnover, two facts about how you sell — instant read, nothing stored, nothing sent anywhere.
| Type | Built for | Key features |
|---|---|---|
| Regular | Most businesses | Full input credit; monthly/quarterly (QRMP) returns |
| Composition | Small local businesses up to ₹1.5 crore (services ₹50 lakh) | Low flat tax, quarterly payment, annual return — but no ITC and no inter-state sales |
| Casual taxable person | Exhibitions, seasonal stalls, short projects in another state | Advance tax estimate; time-bound validity |
| Non-resident taxable person | Foreign entities making taxable supplies in India | Advance deposit; time-bound |
| ISD / TDS / TCS registrations | Credit-distributing head offices; government deductors; e-commerce operators | Purpose-specific registrations alongside the regular one |
| Entity | Core set |
|---|---|
| Proprietorship | PAN + Aadhaar + photo + premises proof chain + bank proof |
| Partnership / LLP | Above + deed/COI + firm PAN + authorisation for signatory (+ DSC for LLP) |
| Company | Above + COI + company PAN + board authorisation + DSC (mandatory) |
The defect capital of GST files is the premises-proof chain — owner’s document to applicant’s right to occupy, every name bridged. Our entity-wise documents guide covers each item with the defect warnings that keep files out of query queues.
| Stage | Typical time |
|---|---|
| Preparation (documents + form) | 1–3 days when papers exist; the chain decides |
| Officer action (Aadhaar-authenticated, clean file) | ~7 working days |
| With physical verification / no Aadhaar auth | Up to 30 days |
| Rule 14A small-B2B lane (eligible cases) | ~3 working days |
| Failure | Exposure |
|---|---|
| Liable but unregistered | Tax on past supplies from your own pocket + interest + penalty of 10% of tax (minimum ₹10,000) |
| Wilful evasion | Penalty up to 100% of the tax evaded; prosecution provisions in serious cases |
| Commercial reality | Registered buyers avoid or deduct against unregistered vendors — the market enforces GST before the department does |
Is there any government fee for GST registration?
No — registration on the GST portal is completely free. Costs arise only for professional assistance and for fixing the defects that free-but-wrong filings create. Anyone quoting a “government fee” is describing their own charges.
How many days does GST registration take in 2026?
With Aadhaar authentication and a clean file, approval commonly arrives within about 7 working days. Without Aadhaar authentication, or where the officer directs physical verification, the law allows up to 30 days. Small B2B taxpayers may also opt for the Rule 14A simplified lane.
What is the turnover limit for GST registration?
For normal-category states: ₹40 lakh for suppliers of goods and ₹20 lakh for services (₹20/₹10 lakh in special-category states). But thresholds are only half the law — inter-state supply, e-commerce selling and reverse-charge situations force registration regardless of turnover.
Can I sell on Amazon or Flipkart without GST?
For taxable goods, marketplaces require a GSTIN irrespective of turnover, because e-commerce supply is a compulsory-registration category. Certain intra-state service providers ride on different rules — verify your exact model before assuming.
Can I register voluntarily below the threshold?
Yes — voluntary registration is common for B2B credibility and input-credit flow. Weigh it honestly: once registered, every return obligation applies from day one, NIL or not.
What documents do I need?
PAN, Aadhaar, photo, premises proof with a clean ownership chain (the defect capital of GST files), bank proof and entity documents where applicable. The full entity-wise checklist with defect warnings is in our documents guide linked above.
What is composition scheme and should I choose it?
A simplified regime (turnover-based tax, minimal returns) for eligible businesses up to ₹1.5 crore (₹50 lakh for most services). Cheap to run, but no input credit and no inter-state sales — a fit question, not a default.
I got a query in REG-03. Is my application in danger?
It is your best chance, not a rejection: reply in REG-04 within the stated time with exactly the documents named, point-wise. Most clean replies convert to approval; silence converts to rejection.
Why do GST applications get rejected?
Address-proof chains that do not connect, failed Aadhaar authentication leading to unprepared physical verification, vague activity descriptions, defective query replies and unauthorised signatories. Our full rejection guide (linked above) maps each cause to its fix.
Can I use my home address or a virtual office?
Yes to both, with the right paper: owner NOC plus ownership proof for homes; complete operator documentation for virtual offices. Weakly-papered virtual offices are a leading rejection source.
What happens if I do not register when liable?
The exposure compounds: tax on past supplies out of your own pocket, interest, and penalty of 10% of tax (minimum ₹10,000) — 100% where evasion is wilful. Buyers also start deducting or avoiding unregistered vendors.
Do I need separate GSTINs for each state?
Yes — registration is state-wise. Multiple branches within one state generally ride on one GSTIN with additional places of business declared.
What is an ARN and what do I do with it?
The Application Reference Number generated on submission — your tracking handle. Approval converts it into a GSTIN with the registration certificate (REG-06) downloadable from the portal.
Are returns compulsory even with zero sales?
Yes — from the effective date of registration, NIL returns are mandatory on schedule. Late fees run per day, per return, and suspension follows sustained default. Registration is an ongoing commitment, not a certificate.
When does e-invoicing apply to me?
Once aggregate turnover crosses ₹5 crore in any year from 2017-18 onward, e-invoicing applies from the next financial year — see our e-invoicing guide. New registrants should diarise the threshold rather than discover it in a notice.
Can a salaried person or freelancer need GST?
Salary is outside GST; freelance/professional services count towards the ₹20 lakh services threshold, and exports of services have their own registration-and-LUT logic worth doing properly from the start.
My registration was approved but later suspended. Why?
Almost always returns default, sometimes verification findings. The cure path (and the revocation clock after cancellation) is mapped in our suspension-and-revival guide linked above.
Do you guarantee approval?
No professional can guarantee a government approval, and you should be wary of anyone who does. What disciplined preparation delivers is a defect-free file, timely query replies, verification readiness — and with them, the strongest realistic path to your GSTIN.
Share your entity type and premises situation; the applicable route, documents, timelines and scope are set out before anything is filed. Existing applications with queries or rejections are diagnosed from the portal record.
IMS & ITC SetupGST NoticesRequest a Scope DiscussionEducational summary as on 6 August 2026 under Sections 22–30 CGST Act and Rules 8–26 CGST Rules; thresholds and timelines change and state categories vary — verify current positions or discuss your case before acting. No registration outcome is, or can be, assured by any professional.
| Compliance | Due | Note |
|---|---|---|
| GSTR-1 / IFF | 11th of next month | Suppliers must file on time for your buyers’ credit |
| IMS actions (accept/reject/pending) | By the 13th | Decides what enters your GSTR-2B |
| GSTR-3B + tax payment | 20th of next month | ITC auto-locked to 2B from Jul 2026 period |
| GSTR-9 / 9C (FY 2025-26) | 31 December 2026 | 9C if turnover above Rs 5 crore |
| Amnesty / notices | Case-specific | Reply windows are short — usually 15-30 days |
Dates as generally applicable on 15 July 2026; extensions/notifications can change them — confirm current dates before relying.
Whether, when and which registration type — decided on facts.
Documents chained and checked; form prepared.
Submission, REG-03/04 handling, verification readiness.
Certificate, invoice formats, return calendar installed.
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