Gumasta License in Gujarat (2026): Registration, Form D Intimation, Fees, Working Hours and Penalties

In Gujarat the shop and establishment registration is still called the "gumasta licence", a name that comes from the old Bombay-era law. If you are opening a shop, office, restaurant, clinic or showroom in Ahmedabad, Surat, Rajkot, Vadodara or anywhere else in the State, this is usually the first labour document a bank or landlord asks for. The rules changed on 16 December 2025, and most guides online have not caught up. This page is for shop owners, small employers and their accountants. It explains who now registers and who only intimates, the fees, how to apply, the new 10-hour day, leave and night-shift rules, penalties, and a worked example for an Ahmedabad store.

Quick answer

Under the Gujarat Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2019, as amended from 16 December 2025, an establishment with 20 or more workers must register in Form A and gets a Form B certificate; one with fewer than 20 workers only files an online intimation in Form D and gets a Form E receipt. Do it within 60 days of starting business. Registration costs ₹500 for a shop or office; the intimation is free.

• No renewal: a certificate lasts until ownership or the nature of business changes

• City applications go through eNagar or your municipal corporation's Shops and Establishment office

• Up to 10 hours a day, 48 a week; overtime at double pay, up to 144 hours a quarter

• Running without registration: penalty of ₹10,000 including the fee

What the gumasta licence is today

The gumasta licence is a registration under the Gujarat Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2019 (Gujarat Act 4 of 2019). It replaced the Gujarat Shops and Establishments Act, 1948, from 1 May 2019. The 1948 law required every shop to register and renew, which is where agents' talk of "gumasta renewal" comes from. The 2019 law, modelled on Maharashtra's 2017 Act, splits establishments in two: larger ones register, smaller ones simply intimate, and neither has to renew.

"Establishment" covers almost any place of business: shops selling goods or services, offices of any trade or profession, banks and insurance offices, clinics, hotels, restaurants, eating houses, theatres and places of public amusement, and similar premises. Section 3 keeps out establishments of the Central and State Governments and local authorities and offices of the Reserve Bank. Workers whose work is inherently intermittent and members of the employer's family are also outside the Act, but the employer must display a list of them and send a copy to the Inspector.

Who administers it depends on where you are. In the big cities, the municipal corporation's Shops and Establishment department, which locals still call the "gumasta dhara" office, handles registrations; Ahmedabad, Surat, Rajkot and Vadodara offer new registration, modification, duplicate and cancellation through the eNagar portal. Elsewhere the Inspector is from the State Labour Department or the local body notified for the area. The municipal trade or health licence, where your city requires one, is a separate document.

The December 2025 change: 20 workers, not 10

When the 2019 Act began, the line was ten workers. On 16 December 2025 the Governor promulgated the Gujarat Shops and Establishments (Amendment) Ordinance, 2025 (Gujarat Ordinance 3 of 2025), which replaced "ten" with "twenty" in section 1(3) and section 7. The Government then introduced Gujarat Bill No. 1 of 2026 to replace the Ordinance; it was published on 11 February 2026, passed by the Assembly on 17 February, and received the Governor's assent and was published as Gujarat Act No. 1 of 2026 on 27 February 2026. The Act is deemed to have come into force on 16 December 2025, so there is no gap between the Ordinance and the Act.

The practical effect has three parts. First, an establishment with fewer than 20 workers no longer needs a registration certificate; it only gives an online intimation. Second, once headcount reaches 20, the proviso to section 7 applies every provision of the Act and the employer must register under section 6. Third, because section 1(3) now applies the Act's main chapters to establishments with 20 or more workers, the hours, leave and welfare rules formally bind only those larger establishments.

The same amendment loosened working time: a ten-hour day instead of nine, still 48 hours a week; six hours of continuous work before a break instead of five; and overtime of up to 144 hours a quarter instead of 125. It also rewrote the rule on women working at night. The Statement of Objects and Reasons describes the aim as easing compliance and widening job opportunities for women.

The Rules have not caught up. Rules 3 and 6 of the Gujarat Shops and Establishments Rules, 2020 still describe Form A for ten or more workers and Form D for fewer than ten. Until the Rules are amended, follow the Act's 20-worker line and use whichever form the portal offers for your headcount.

Gujarat Shops Act at a glance (2026)

20+

Workers that need Form A registration

from 16 Dec 2025

₹500

Registration fee, shop or office

Form D intimation is free

60 days

Time to register or intimate

from starting business

10 hours

Daily hours limit

48 a week; overtime at 2×

Registration or intimation: which one you need

Count workers properly. The Act counts people employed for hire or reward in the establishment, whether directly or through a contractor. Show agency guards, housekeeping staff and sales promoters in your headcount; the Form A and Form D formats ask for workers by category. The owner and partners are employers, and family members and intermittent workers are excluded only if listed as the Act requires. If you are close to 20, counting agency staff in is the safer reading.

Fewer than 20 workers: Form D intimation. Within 60 days of starting business, file the intimation online in Form D with the self-certified documents listed in Part B of the Schedule to the Rules. The Inspector issues a receipt in Form E and records it in an online register (Form F). There is no registration fee and no expiry. Banks generally accept the Form E receipt as evidence that the business has told the authorities about itself, but ask your branch what it needs.

20 or more workers: Form A registration. Within 60 days of starting business, or of reaching 20 workers, apply in Form A with the Part A documents and the fee. Rule 5 requires the Inspector to issue the Form B certificate within one day of the application reaching his dashboard, or to reject it within the same time with reasons if it is incomplete or unpaid. Produce the certificate whenever an Inspector asks.

Crossing 20 later. Don't wait for the financial year end. As soon as you reach 20 workers, apply in Form A. Keep the old Form E receipt on file.

Registered under the 1948 Act. The 2019 Act let 1948-Act registrations run until they expired. Those certificates have now lapsed or been replaced; if your business still relies on one, register or intimate under the 2019 Act.

Gumasta licence fees in Gujarat

Rule 4 of the 2020 Rules sets the registration fee by type of establishment, not by headcount.

Registration fee by type of establishment (rule 4)

Type of establishment	Fee
Shop	₹500
Commercial or other establishment (office, clinic, agency)	₹500
Restaurant or eating house	₹1,000
Residential hotel	₹2,500
Theatre or place of public amusement	₹5,000
Form D intimation (under 20 workers)	Nil

Shop

Fee

₹500

Commercial or other establishment (office, clinic, agency)

Fee

₹500

Restaurant or eating house

Fee

₹1,000

Residential hotel

Fee

₹2,500

Theatre or place of public amusement

Fee

₹5,000

Form D intimation (under 20 workers)

Fee

Nil

Notifying a change in particulars in Form G costs the same as the registration fee for your category. Closure filings are free. The portal may add a small payment-gateway charge, and eNagar's published transaction-charge table showed zero for most payment modes when we checked.

Whatever an agent quotes for a "gumasta licence", anything above the rule 4 amount is their service fee. A small shop filing a Form D intimation pays the government nothing at all.

How to apply online

The route depends on where your premises are. In Ahmedabad, Surat, Rajkot and Vadodara, the eNagar portal lists Shops and Establishment services (new registration, renewal for old cases, modification, duplicate and cancellation) and a payment option; some corporations also run their own websites and civic centres. In other municipalities and rural areas, check with the local Labour Department office or the municipality for the portal it uses.

Gumasta registration or intimation in Gujarat

1. 1

   Create a login on the portal

   On eNagar, choose your city and sign up with your mobile number and email. Other areas use the portal named by the local Inspector.

   Open eNagar
2. 2

   Pick the right service

   Choose the intimation (Form D) if you have fewer than 20 workers, or new registration (Form A) if you have 20 or more.

3. 3

   Enter establishment details

   Name and address, nature of business, date of commencement, employer and manager details, and workers by category, including agency staff.

4. 4

   Upload self-certified documents

   Identity of the employer, proof of the premises, a photo of the establishment with its name board, and any licence your trade needs under another law.

   Tip: Rule 34 asks for the name board preferably in Gujarati; add English alongside if you like.

5. 5

   Pay and submit

   Pay the rule 4 fee for Form A, or submit Form D without a fee.

6. 6

   Download the certificate or receipt

   Form A returns a Form B certificate, which the Rules say must issue within one day of a complete application. Form D returns a Form E receipt.

Documents to keep ready

• Identity and address proof of the employer (Aadhaar, PAN)
• Proof of premises: rent agreement or sale deed plus a recent property-tax or electricity bill
• No-objection letter from the owner if the premises belong to someone else
• Photo of the establishment showing the name board
• Partnership deed, LLP agreement or incorporation certificate for firms and companies
• Headcount by category, including contract and agency workers
• Any trade-specific licence needed before opening (FSSAI, drug licence, fire NOC)

After you register: changes, closure and returns

Validity. Section 6(3) says a registration certificate stays in force until the ownership or nature of business changes. At that point you need a fresh certificate, not an amendment. eNagar still shows a "renew" option, which serves older registrations; under the 2019 Act there is no periodic renewal.

Changes. Any other change in the particulars on your certificate, such as address, name, manager or headcount, must be notified in Form G within 30 days with supporting documents and the fee. The Inspector issues a modified certificate within one day of a complete notice.

Closure. Tell the Inspector within 30 days of closing, in Form H if registered or Form I if you filed an intimation. The Inspector removes the entry and cancels the certificate.

Annual return. Registered establishments file an annual return in Form Q by 31 January (one month after the calendar year), online where the portal allows. Keep the muster roll-cum-wage register, leave book and shift list in Gujarati or English, and preserve inspection records for five years.

Working hours, overtime, leave and night shifts

After the amendment these rules formally apply to establishments with 20 or more workers. Smaller shops are wise to follow them anyway; they are close to what the Labour Codes and minimum-wage law expect.

Hours. A worker may work up to 10 hours a day and 48 hours a week, and cannot be made to work more than 6 hours continuously without a break of at least half an hour. The Inspector can allow relaxation for urgent work. The spread-over, from start to finish including breaks, is still capped at 10½ hours (12 for intermittent or urgent work); the 2026 amendment did not touch section 14. A ten-hour working day plus a half-hour break fits within that limit, but leaves little room for a longer lunch.

Overtime. Work beyond the daily or weekly limit is overtime, paid at twice the ordinary rate, with a cap of 144 hours in any three months. A five-day week of ten-hour days is 50 hours, so two of those hours are overtime.

Weekly off and 365-day trading. A shop may open on all seven days if every worker gets a weekly holiday of at least 24 consecutive hours. A worker denied the weekly off gets compensatory leave within two months, and work on a rest day is paid at double rate. Shift timings must be given to workers in writing and sent to the Inspector.

Women at night. Women may work between 6 am and 9 pm as before. Since the amendment, they may also work between 9 pm and 6 am with their consent, where the employer provides a rest room, night crèche, ladies' toilet, protection of dignity and safety, protection from sexual harassment and transport to their doorstep. An Inspector's order is no longer needed, but the State can prohibit or regulate night work for women in particular areas by notification.

Leave and holidays. Each worker gets a paid weekly holiday, 7 days of casual leave and seven days of medical leave a year, both credited in January and lapsing at year-end. After 240 days of work in a calendar year, a worker earns one day of leave for every 20 days worked, usable the next year, with accumulation up to 63 days. There are eight paid festival holidays: 26 January, 15 August, 2 October and five more agreed with workers before the year begins. Work on a festival holiday earns double wages and a substitute day off.

Working-time limits before and after 16 December 2025

Rule	Before	From 16 Dec 2025
Applies to	10 or more workers	20 or more workers
Daily hours	9	10 hours
Weekly hours	48	48 (unchanged)
Work before a break	5 hours	6 hours
Spread-over	10½ hours	10½ hours (12 for intermittent or urgent work)
Overtime cap	125 hours a quarter	144 hours a quarter
Women at night	Only with an Inspector's order	With consent and facilities

Applies to

Before

10 or more workers

From 16 Dec 2025

20 or more workers

Daily hours

Before

9

From 16 Dec 2025

10 hours

Weekly hours

Before

48

From 16 Dec 2025

48 (unchanged)

Work before a break

Before

5 hours

From 16 Dec 2025

6 hours

Spread-over

Before

10½ hours

From 16 Dec 2025

10½ hours (12 for intermittent or urgent work)

Overtime cap

Before

125 hours a quarter

From 16 Dec 2025

144 hours a quarter

Women at night

Before

Only with an Inspector's order

From 16 Dec 2025

With consent and facilities

Worked example: an Ahmedabad saree showroom

Patel Saree Emporium opens in Navrangpura, Ahmedabad (Zone 1 for Gujarat minimum wages) on 1 November with 15 sales and billing staff and two agency guards. Headcount is 17.

Which filing. Seventeen is below 20, so the owner files a Form D intimation within 60 days, by 31 December. She pays nothing and downloads the Form E receipt.

Crossing 20. For the wedding season she hires five temporary staff, taking headcount to 22. She now applies in Form A and pays ₹500, receiving a Form B certificate. The hours, overtime and leave chapters now apply in full, and from the following January she files the Form Q annual return.

Overtime. A billing assistant on the Zone 1 unskilled rate of ₹13,637 a month works 52 hours in a busy week, four over the limit. At 26 days of eight hours, her hourly rate is about ₹66, so overtime at double is about ₹131 an hour, roughly ₹524 for the week. Over the season she stays well under 144 hours a quarter.

Other compliance. The showroom deducts Gujarat professional tax from salaries above ₹12,000, registers for ESIC and PF, checks pay against the Gujarat minimum wages when they are revised each April and October, and sets up an Internal Committee under the POSH Act, because it has 10 or more employees.

Penalties and inspections

Running without registration. Section 28 sets a penalty of ₹10,000, which includes the registration fee. Once it is paid, the establishment is treated as registered and the Inspector issues the certificate.

Other breaches. Under section 29, contravening the Act or Rules, where no other penalty applies, is punishable with a fine up to ₹50,000 (capped at ₹2,000 per worker). Obstructing an Inspector or refusing to produce registers can attract up to ₹50,000. Where a breach leads to an accident causing serious injury or death, the employer faces up to six months' imprisonment or a fine of ₹25,000 to ₹50,000, or both.

Inspections. Inspectors can enter premises, examine registers and records, and question workers. Most inspections in practice check the certificate or receipt, the muster roll and wage register, leave records and the name board. A complaint must be filed within three months of the Inspector learning of the offence.

How Gujarat's shop law got here

1 May 2019

2019 Act replaces the 1948 Act; registration for 10+ workers, intimation below that

23 Jun 2020

2020 Rules notified: Forms A, D and G, category-wise fees, one-day certificate

21 Nov 2025

Four Labour Codes come into force nationally

16 Dec 2025

Ordinance raises the line to 20 workers and allows a 10-hour day

27 Feb 2026

Gujarat Act No. 1 of 2026 published, deemed from 16 Dec 2025

Common mistakes and how to fix them

Following the old 10-worker line. Many agents still tell businesses with 10 to 19 workers to register. You may register voluntarily, but the Act now asks only for a Form D intimation below 20.

Paying for "gumasta renewal". There is no periodic renewal under the 2019 Act. A fresh certificate is needed only when ownership or the nature of business changes.

Leaving out agency staff. Guards and housekeepers supplied by a contractor count. Undercounting can put you on the wrong side of the 20-worker line and the ₹10,000 penalty.

Not reporting a change within 30 days. A new manager, a new address or a jump in headcount needs Form G within 30 days, with the fee. Banks reject certificates whose address no longer matches.

Planning on a 10-hour day without checking the Labour Codes. The four Labour Codes came into force on 21 November 2025. The OSH Code speaks of an eight-hour normal working day, and law firms have flagged that Gujarat's ten-hour day sits uneasily with it. Until the State's OSH rules settle the point, keep weekly hours at 48 and pay overtime correctly. See our Labour Codes guide for updates.

Official links

• eNagar — Shops and Establishment servicesNew registration, modification, duplicate, cancellation, payment
• Gujarat Bill No. 1 of 2026 — 20-worker amendment (PDF)Deemed in force from 16 Dec 2025
• Gujarat Shops and Establishments Act, 2019 — Bill as published (PDF)Registration, hours, leave and penalties
• Gujarat Shops and Establishments Rules, 2020 (PDF)Forms, rule 4 fees, document lists
• Gujarat Act No. 1 of 2026 (PDF)Official gazette copy of the amendment
• Labour, Skill Development and Employment Department, GujaratActs, rules and notifications

What to do next

Count your workers, including agency staff. Under 20, file the free Form D intimation now; at 20 or more, apply in Form A and pay the rule 4 fee. Then set up a weekly-off roster, an overtime register and leave records, and check pay against the Gujarat minimum wages. Our salary slip generator shows overtime and deductions clearly, and the hourly rate calculator helps you price overtime hours. If you have not yet registered for GST or Udyam, keep your Form E receipt or Form B certificate handy as supporting proof of the business address. Running a branch in Mumbai or Pune as well? See the Maharashtra shop act guide.

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

Frequently asked questions

Is a gumasta licence mandatory in Gujarat?

Every shop and establishment must tell the authorities it exists. Since 16 December 2025, establishments with 20 or more workers must register in Form A and get a Form B certificate, while those with fewer than 20 workers only file an online intimation in Form D and receive a Form E receipt. Either filing is due within 60 days of starting business.

What is the gumasta licence fee in Gujarat?

Under rule 4 of the Gujarat Shops and Establishments Rules, registration costs ₹500 for a shop or office, ₹1,000 for a restaurant or eating house, ₹2,500 for a residential hotel and ₹5,000 for a theatre. The Form D intimation for smaller establishments has no registration fee. Agents' charges are professional fees, not government fees.

Does a Gujarat shop licence need renewal?

No. Section 6(3) of the 2019 Act says a registration certificate stays in force until the ownership or nature of business changes, when a fresh certificate is needed. An intimation receipt has no expiry either. Registrations taken under the old 1948 Act ran only until their expiry date, so anyone still holding one should move to the 2019 Act.

How many hours can shop staff work in Gujarat now?

Since 16 December 2025, a worker may work up to 10 hours a day but no more than 48 hours a week, with a half-hour break after 6 hours of continuous work. Overtime is paid at twice the ordinary rate and capped at 144 hours in three months. The spread-over limit of 10½ hours (12 for intermittent or urgent work) was not changed.

Can women work night shifts in shops in Gujarat?

Yes, with their consent, between 9 pm and 6 am, if the employer provides a rest room, night crèche, ladies' toilet, protection of dignity and safety, protection from sexual harassment and transport to their doorstep. The 2026 amendment removed the need for an Inspector's order, but the State can still prohibit or regulate night work for women in particular areas by notification.

What is the penalty for running a shop without a gumasta licence in Gujarat?

Running a registrable establishment without registration attracts a penalty of ₹10,000, which includes the registration fee; once paid, the establishment is treated as registered. Other breaches of the Act or Rules can attract a fine up to ₹50,000 (capped at ₹2,000 per worker). A breach that causes a serious accident can lead to imprisonment.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 12 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.Gujarat Bill No. 1 of 2026 — Gujarat Shops and Establishments (RE&CS) (Amendment) Bill, 2026, Gujarat Gazette Extraordinary, 11 February 2026 — Legislative and Parliamentary Affairs Department, Government of Gujarat (via PRS) · accessed 12 October 2026
2. 2.Gujarat Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2019 — Bill No. 3 of 2019 as published — Government of Gujarat (via PRS) · accessed 12 October 2026
3. 3.eNagar — Online services of urban local bodies, Gujarat — Government of Gujarat (Urban Development) · accessed 12 October 2026
4. 4.Gujarat Shops and Establishments (RE&CS) Rules, 2020 — Labour and Employment Department notification of June 2020 — Office of the Commissioner of Labour, Gujarat · accessed 12 October 2026
5. 5.Gujarat Act No. 1 of 2026 — Gujarat Shops and Establishments (RE&CS) (Amendment) Act, 2026, Gazette Extraordinary, 27 February 2026 — Legislative and Parliamentary Affairs Department, Government of Gujarat (via Commissioner of Labour) · accessed 12 October 2026
6. 6.Gujarat Shops and Establishments (RE&CS) Rules, 2020 — consolidated text — LegitQuest · accessed 12 October 2026
7. 7.Gujarat Shops and Establishments (Amendment) Act, 2026 — ERGO, 16 March 2026 — Khaitan & Co · accessed 12 October 2026
8. 8.Gujarat Shops and Establishments (Amendment) Bill passed by State Assembly — DeshGujarat · accessed 12 October 2026
9. 9.Gujarat promulgates key ordinance to amend shops and establishments law — Khaitan & Co · accessed 12 October 2026
10. 10.New Act introduced to regulate shops and establishments in Gujarat — Mondaq · accessed 12 October 2026