Do you need GST registration?
You must register if any of these apply:
- Your aggregate turnover crosses ₹40 lakh if you supply only goods, or ₹20 lakh if you supply services. Some states have lower limits. Our guide to the GST limit for goods has the state-by-state detail.
- You make inter-state supplies of goods, whatever your turnover.
- You sell goods through an e-commerce platform that collects TCS. Very small sellers making only intra-state sales have a limited exemption.
- You are a casual or non-resident taxable person, or you are liable to pay tax under reverse charge.
You must apply within 30 days of becoming liable. You can also register voluntarily below the threshold, for example to claim input tax credit or because B2B customers insist on it. There is no government fee.
Documents you need
| Document | Proprietor | Partnership / LLP | Company |
|---|---|---|---|
PAN of the business | Owner's PAN | Firm / LLP PAN | Company PAN |
Aadhaar of the applicant / authorised signatory | ✔ | ✔ | ✔ |
Photograph | Owner | Partners | Directors / signatory |
Constitution proof | — | Partnership deed / LLP agreement | Certificate of Incorporation |
Principal place of business proof | Electricity bill, property tax receipt or municipal khata; plus a rent agreement or NOC if not owned | ||
Authorisation of signatory | — | Letter of authorisation | Board resolution |
Bank account proof | Cancelled cheque or bank statement (can be added within 30 days of registration) |
Step-by-step: Part A (get your TRN)
- On gst.gov.in, go to Services → Registration → New Registration.
- Choose Taxpayer, then your state and district. Enter the legal name exactly as on the PAN, then the PAN, email and mobile number.
- Enter the two OTPs, one sent to your mobile and one to your email.
- You receive a Temporary Reference Number (TRN). It is valid for 15 days, so finish Part B within that time.
Step-by-step: Part B (the full application)
- Log in with the TRN and OTP and open the saved application.
- Business details: trade name, constitution, date business started, and the reason for registration.
- Promoters / partners and authorised signatory: personal details, address and photo.
- Principal place of business: address, nature of possession (owned, rented, shared and so on) and the address proof upload.
- Goods and services: the HSN codes for your main goods or SAC codes for your main services.
- Aadhaar authentication: choose yes. A link is sent to the promoters' registered mobile numbers and email. In many cases the portal instead asks you to book a slot at a GST Suvidha Kendra for biometric verification and a photo; take the original documents with you.
- Verify and submit: companies and LLPs must sign with a DSC; proprietors and partnerships can use EVC (OTP).
On submission you get an Application Reference Number (ARN) by email and SMS. Use it to track your GST application status.
After you apply: approval timelines
- Low-risk applications, as identified by the system's data checks, have been approved electronically within 3 working days since 1 November 2025.
- Otherwise the officer must decide within 7 working days, or up to 30 days where a physical verification of your premises is needed.
- If the officer needs more information, you get a notice in Form REG-03. Reply in REG-04 within 7 working days, or the application can be rejected.
- Once approved, download your registration certificate (REG-06) from the portal after logging in.
Small B2B suppliers: since 1 November 2025, if your monthly output tax on supplies to registered buyers will not exceed ₹2.5 lakh, you can opt for the simplified registration scheme. It needs Aadhaar authentication and is processed electronically within three working days.
Your first steps after getting a GSTIN
- Add your bank account on the portal within 30 days, or before your first GSTR-1, whichever is earlier.
- Display the registration certificate at your place of business and your GSTIN on the name board.
- Start filing returns: GSTR-1 and GSTR-3B every month, or quarterly under QRMP if your turnover is up to ₹5 crore. "Nil" returns are still required in months with no sales.
Most rejections come from small mismatches: a name that differs from the PAN, an unclear address proof, or a missed REG-03 reply. TaxQue's GST registration service prepares the application and answers officer queries. Once you're registered, GST return filing keeps the GSTIN in good standing.
