GST guide
GST registration in India: thresholds, documents and process
8 min readUpdated
Who has to register for GST
Registration is driven by turnover and by the kind of supply you make.
- Goods suppliers: aggregate turnover above ₹40 lakh in a financial year (₹20 lakh in special category states).
- Service providers: above ₹20 lakh (₹10 lakh in special category states).
- Compulsory from the first rupee: interstate supply of goods, e-commerce operators and most sellers on marketplaces, casual taxable persons, and anyone liable under reverse charge.
Aggregate turnover means all supplies on the same PAN across India — taxable, exempt, exports and interstate stock transfers — not just the invoices from one branch.
Documents that actually clear at first review
- PAN of the business, and Aadhaar of every promoter
- Constitution proof: incorporation certificate, partnership deed or registration certificate
- Principal place of business proof: latest electricity bill, plus rent agreement and an NOC from the owner if the premises is rented
- Bank proof: cancelled cheque or the first page of a statement showing name, account number and IFSC
- Photograph of the authorised signatory, and a DSC for companies and LLPs
The two rejections we see most often are an electricity bill older than two months and an NOC that does not name the exact entity applying.
The process, stage by stage
1. Part A of REG-01 — PAN, mobile and email verified by OTP, which generates a TRN.
2. Part B — business details, promoters, authorised signatory, place of business, HSN/SAC codes and bank account.
3. Aadhaar authentication — completing it usually removes the need for physical premises verification and keeps you inside the faster approval track.
4. ARN issued — the application is with the officer.
5. REG-03 clarification, if raised — you have 7 working days to file REG-04. Missing this window means rejection and a fresh application.
6. REG-06 certificate — your GSTIN, effective from the date of application in most cases.
After the GSTIN arrives
Return filing starts immediately, even for nil months. Decide early between monthly filing and the QRMP scheme, set your invoice series, and check whether e-invoicing applies to your turnover band. A registration left unfiled for months attracts late fees and can end in suo-motu cancellation.
Frequently asked questions
- How long does GST registration take?
- Usually 3–7 working days after Aadhaar authentication. A clarification (REG-03) adds roughly a week.
- Can I register voluntarily below the threshold?
- Yes, and it is often worth it if your customers need input tax credit or you sell through e-commerce platforms.
- Is a separate registration needed for each state?
- Yes. GST is state-wise, so a place of business in another state needs its own registration on the same PAN.
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