GST Registration in 2026: Who Needs It, Documents and the Step-by-Step Process

Whether you're a trader about to cross the turnover limit, a freelancer with clients in other states, or a new company that needs a GSTIN before its first invoice, this guide covers GST registration as it works in 2026: who must register, the state-wise limits, the exact documents, each screen on gst.gov.in, and the faster approval routes introduced from 1 November 2025.

Quick answer

GST registration is done online on gst.gov.in using FORM GST REG-01. It is free, needs PAN, Aadhaar, a photo, proof of business address and constitution, and is usually approved within 7 working days — or within 3 working days for low-risk and small applicants since 1 November 2025.

• Must register above ₹20 lakh turnover (services) or ₹40 lakh (goods only, in most states)

• Lower ₹10 lakh limit in Manipur, Mizoram, Nagaland and Tripura

• Inter-state sellers of goods, e-commerce sellers and reverse-charge payers must register at any turnover

• Government fee: Nil

Who needs GST registration: the 2026 turnover limits

Section 22 of the CGST Act sets the basic rule: you must register in each state from which you make taxable supplies once your aggregate turnover in a financial year crosses the threshold. States could ask for a higher limit for goods-only suppliers, so the number depends on where you are and what you sell.

Aggregate turnover is calculated on an all-India basis for the PAN. It includes taxable, exempt and export supplies and inter-state supplies to your own branches, and excludes the GST itself and inward supplies taxed under reverse charge.

Worked example. Rohit runs a printing press in Pune. In 2026-27 so far he has billed ₹16 lakh of printing jobs (a service), ₹3 lakh of exempt services and ₹2.5 lakh to clients in Goa. Aggregate turnover: ₹21.5 lakh — above ₹20 lakh, so he must apply within 30 days of crossing the limit. Had he sold only goods in Maharashtra, the ₹40 lakh limit would apply.

When you must register regardless of turnover

Section 24 overrides the thresholds. You need a GSTIN from your first sale if you:

• make inter-state taxable supplies of goods (inter-state service providers below the service threshold are exempted by notification);
• sell goods or services through an e-commerce operator that collects TCS under section 52 (with limited exemptions notified since 2023 — check the current conditions);
• are a casual taxable person or non-resident taxable person (trade fairs, seasonal stalls);
• are liable to pay tax under reverse charge, or deduct TDS under section 51;
• act as an agent supplying on behalf of other taxable persons, or as an Input Service Distributor.

Voluntary registration is allowed below the threshold. It makes sense when your customers are GST-registered businesses that want input tax credit; once registered, you must file returns even in months with no sales.

Documents required for GST registration

Everything is uploaded as PDF or JPEG — photographs up to 100 KB and most other documents up to 1 MB, per the GSTN user manual. Scan clearly; blank or illegible files are flagged.

GST registration documents checklist

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• PAN of the business (for a proprietor, their personal PAN)
• Aadhaar of the proprietor, partners/directors and primary authorised signatory — with mobile linked for OTP
• Photograph of each promoter/partner/director and of the authorised signatory
• Proof of constitution: partnership deed, LLP agreement, certificate of incorporation, or registration certificate of the society/trust
• Proof of principal place of business: latest electricity bill, property tax receipt or municipal khata — plus rent/lease agreement or a consent letter with the owner's ID if you don't own it
• Authorisation for the signatory: letter of authorisation, or board/managing committee resolution for companies and LLPs
• Details of goods (HSN) and services (SAC) you supply — your top five
• Bank account details (can be added after registration — see below)
• DSC of the authorised signatory for companies and LLPs; others can sign with Aadhaar e-sign or EVC

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Need HSN codes? Look them up with the HSN code finder before you start; the form only lets you pick from the official list.

GST registration process on gst.gov.in, step by step

The application is in two parts. Part A gives you a Temporary Reference Number (TRN); Part B is the full form. Keep about an hour for Part B if you have all documents scanned.

How to apply for GST registration online

1. 1

   Start Part A

   On gst.gov.in go to Services → Registration → New Registration. Choose Taxpayer, your state and district, enter the legal name exactly as on PAN, the PAN, and the email and mobile of the primary authorised signatory.

   Open new registration
2. 2

   Verify OTPs and get your TRN

   Enter the separate OTPs sent to mobile and email. The portal generates a TRN, valid for 15 days — anything not submitted within that time is purged.

   Tip: The screen also lists any GSTINs already linked to your PAN — useful if a past application is pending.

3. 3

   Fill Part B (10 tabs)

   Log in with the TRN and complete Business Details (trade name, constitution, date of commencement, composition option, reason for registration), Promoters/Partners, Authorised Signatory, Principal and Additional Places of Business, Goods and Services, State-specific information and Aadhaar Authentication.

4. 4

   Choose Aadhaar authentication

   Select Yes for Aadhaar authentication. Small applicants can also tick Yes for the Rule 14A simplified option on the Business Details tab.

   Tip: Choosing *No* sends you to the slower route: physical verification and up to 30 days.

5. 5

   Verify and submit

   Sign with DSC (mandatory for companies and LLPs), Aadhaar e-sign or EVC. An Application Reference Number (ARN) is emailed and sent by SMS within about 15 minutes.

6. 6

   Complete authentication and track

   Finish the Aadhaar OTP link — or book a slot at a GST Suvidha Kendra if biometric verification is required — and track status under Services → Registration → Track Application Status. On approval you get your GSTIN and certificate in FORM REG-06.

Aadhaar OTP vs biometric verification

After you submit, the portal either sends an authentication link to the promoters and signatory (OTP-based e-KYC) or, if it flags the application, asks the applicant to book a slot at a GST Suvidha Kendra for biometric capture, photo and original-document verification. Authentication has to be completed within 15 days. GSTN has rolled biometric GSKs out state by state; for company directors there is an option to visit a GSK in their home state.

GST registration fees and timelines

GST registration at a glance (2026)

Nil

Government fee

no charge at any stage

3 working days

Auto-grant (Rule 9A / 14A)

since 1 Nov 2025

7 working days

Standard officer approval

Rule 9(1)

30 days

With physical verification

or if Aadhaar not authenticated

If the officer finds a gap, you receive a query in FORM GST REG-03 and have seven working days to reply in REG-04. The officer then decides within seven working days of your reply. An unanswered query leads to rejection in REG-05 — you can reapply with the same PAN.

New since November 2025: registration in three working days

Notification 18/2025-Central Tax (the CGST Fourth Amendment Rules) brought two changes from 1 November 2025:

• Rule 9A — the portal grants registration electronically within 3 working days to applicants it identifies as low-risk through data analysis, without waiting for an officer.
• Rule 14A — an optional simplified registration for applicants whose output tax on supplies to registered persons will not exceed ₹2.5 lakh a month (CGST + SGST/UTGST + IGST + cess). Aadhaar authentication of the primary authorised signatory and at least one promoter is compulsory, and only one Rule 14A registration is allowed per PAN in a state.

To leave Rule 14A — say your B2B sales grow — you file FORM GST REG-32 after filing all pending returns (at least one tax period's returns where withdrawal is sought on or after 1 April 2026), with no amendment or cancellation pending.

Regular registration or the composition scheme?

You choose composition in the same REG-01 application (Business Details tab). It suits small B2C traders, manufacturers and restaurants that mostly sell to consumers who can't use input tax credit anyway.

Regular vs composition GST registration

	Regular taxpayer	Composition taxpayer
Turnover eligibility	No upper limit	Up to ₹1.5 crore for goods (₹75 lakh in specified states); ₹50 lakh for services
Tax rate	Item rate — 5%, 18% or 40% after GST 2.0	1% (traders/manufacturers), 5% (restaurants), 6% (services)
Input tax credit	Yes	No
Collect GST from customer	Yes, on a tax invoice	No — issue a bill of supply
Inter-state outward sales	Allowed	Not allowed
Returns	GSTR-1 and GSTR-3B (monthly or quarterly)	CMP-08 quarterly, GSTR-4 annually

Turnover eligibility

Regular taxpayer

No upper limit

Composition taxpayer

Up to ₹1.5 crore for goods (₹75 lakh in specified states); ₹50 lakh for services

Tax rate

Regular taxpayer

Item rate — 5%, 18% or 40% after GST 2.0

Composition taxpayer

1% (traders/manufacturers), 5% (restaurants), 6% (services)

Input tax credit

Regular taxpayer

Yes

Composition taxpayer

No

Collect GST from customer

Regular taxpayer

Yes, on a tax invoice

Composition taxpayer

No — issue a bill of supply

Inter-state outward sales

Regular taxpayer

Allowed

Composition taxpayer

Not allowed

Returns

Regular taxpayer

GSTR-1 and GSTR-3B (monthly or quarterly)

Composition taxpayer

CMP-08 quarterly, GSTR-4 annually

Example. A Bengaluru kirana with ₹90 lakh annual sales: under composition it pays 1% of taxable turnover — ₹90,000 a year — from its own margin, with no input credit. As a regular dealer it would charge item-wise GST to customers and claim credit on purchases. Model your own numbers with the calculator below.

Work out GST on a sale

Sales (Add GST)Purchase (Remove GST)Price Comparison

AmountGST Rate

0%3% (Gold / silver)5%18% (Standard)40% (Sin / luxury)

Transaction Type

Intra-state (CGST + SGST)Inter-state (IGST)

Base Amount (Before GST)₹1,00,000.00

CGST (9%)₹9,000.00

SGST (9%)₹9,000.00

Total GST (18%)₹18,000.00

Total Amount (Including GST)₹1,18,000.00

Open the full GST Calculator (PDF, save, compare)

After you get your GSTIN

• Display the certificate and GSTIN. Show the REG-06 certificate at your principal place of business and every additional place, and the GSTIN on the name board.
• Add your bank account. Under Rule 10A you must furnish bank account details within 30 days of registration or before filing your first GSTR-1/IFF, whichever is earlier, via a non-core amendment.
• Issue proper invoices. Every tax invoice needs your GSTIN, HSN/SAC, rate and tax split — the free invoice generator handles this.
• File returns from day one, including nil returns. Non-filing for consecutive periods can lead to suspension and cancellation.
• Apply for amendments within 15 days of a change in address, partners or business name.

The 15-character GSTIN is built from your state code (2 digits), PAN (10), an entity number for that state, the letter Z by default and a check digit — so one PAN can hold separate GSTINs in different states.

Penalties and common mistakes

Failing to register when liable is an offence under section 122(1): the penalty is the higher of ₹10,000 or the tax evaded, and you also pay the tax with interest for the unregistered period. Common errors that delay or sink an application:

1. Name mismatch between PAN, Aadhaar and the address proof.
2. Rent agreement without the owner's ID or consent letter, or an old electricity bill.
3. Wrong constitution — choosing proprietorship for a partnership firm.
4. Skipping Aadhaar authentication, which triggers physical verification.
5. Missing the REG-03 reply window of seven working days.
6. Opting for composition while selling inter-state or through e-commerce TCS operators.

Official links

Official GST registration links

• GST portal — new registrationPart A / Part B application (REG-01)
• GSTN user manual — normal taxpayer registrationScreen-by-screen help and document sizes
• CGST Act section 22 (thresholds)Official text on CBIC
• CGST Rules — rule 9 (approval timelines)Official text on CBIC

What to do next

If you're an MSME, register on Udyam too — it's free and gives you the 45-day payment protection; see our Udyam registration guide. Then set up compliant invoices with the invoice generator and check tax on each sale with the GST calculator.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

What is the turnover limit for GST registration in 2026?

Service providers must register once aggregate turnover crosses ₹20 lakh in a year. Suppliers of only goods get ₹40 lakh in states that adopted the higher limit. In Manipur, Mizoram, Nagaland and Tripura the limit is ₹10 lakh. Inter-state sellers of goods, e-commerce sellers and some others must register regardless of turnover.

What is the fee for GST registration?

The government fee is Nil. You apply free on gst.gov.in. A consultant may charge for preparing the application, but there is no government fee at any stage — not for the application, the Aadhaar authentication or the registration certificate.

How long does GST registration take?

If documents are in order the officer must decide within 7 working days. Since 1 November 2025, low-risk applicants identified by the portal, and small applicants who opt for Rule 14A, are granted registration electronically within 3 working days. If you skip Aadhaar authentication or are picked for physical verification, it can take up to 30 days.

Can I get GST registration without a shop or office?

Yes. You can use your residence as the principal place of business and upload an electricity bill or property tax receipt, plus a rent agreement or consent letter if you are not the owner. Many freelancers and online sellers register from home. Officers may still physically verify the address.

Is GST registration mandatory for small business?

Only if you cross the threshold or fall into a compulsory category under section 24 — for example, selling goods to another state, selling through an e-commerce operator that collects TCS, or paying tax under reverse charge. Below that, registration is voluntary, but many small B2B suppliers register so customers can claim input tax credit.

What is the difference between regular GST registration and the composition scheme?

Both use the same REG-01 application. Under composition you pay a flat rate on turnover — 1% for traders and manufacturers — file quarterly, and cannot charge GST or claim input tax credit. It is open up to ₹1.5 crore turnover for goods (₹50 lakh for services).

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 7 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.CGST Act 2017, section 22 — persons liable for registration — CBIC · accessed 7 October 2026
2. 2.CGST Act 2017, section 24 — compulsory registration — CBIC · accessed 7 October 2026
3. 3.CGST Rules, rule 9 — verification and approval of application — CBIC · accessed 7 October 2026
4. 4.CGST Act section 10 and CGST Rule 7 — composition levy and rates — CBIC · accessed 7 October 2026
5. 5.Apply for registration — Normal taxpayer (user manual) — GSTN · accessed 7 October 2026
6. 6.Rules for GST registration in 3 working days from 1 November 2025 (Notification 18/2025-CT) — TaxGuru · accessed 7 October 2026
7. 7.GSTN advisory on the simplified registration scheme (Rule 14A) — Taxonation (reproducing GSTN advisory) · accessed 7 October 2026
8. 8.GST Reforms 2025 — relief for common man, boost for businesses — Press Information Bureau · accessed 7 October 2026