GST Registration in India (2026): Limit, Documents, Process, Fees & Rule 14A

GST registration is mandatory once your aggregate turnover crosses Rs 40 lakh for goods or Rs 20 lakh for services in most states (Rs 20 lakh / Rs 10 lakh in special-category states), and for certain businesses regardless of turnover. There is no government fee, and registration is granted on the GST portal — now within 3 working days for eligible applicants under the Rule 14A simplified scheme effective 1 November 2025.

Who needs GST registration? Turnover limits and compulsory categories

GST registration becomes mandatory once your aggregate turnover (all-India PAN-level) exceeds the prescribed threshold, or the moment you fall into a compulsory category — whichever comes first.

Turnover limit for GST registration

• Normal states: Rs 40 lakh for suppliers of goods; Rs 20 lakh for suppliers of services.
• Special-category states: Rs 20 lakh for goods; Rs 10 lakh for services.

Compulsory categories (no threshold)

• Inter-state suppliers of goods.
• E-commerce operators and most sellers supplying through them.
• Casual taxable persons.
• Non-resident taxable persons.
• Persons liable to pay tax under the reverse charge mechanism.
• Agents of a supplier and Input Service Distributors (ISDs).

What documents are required for GST registration?

Keep the following ready before you start REG-01 — uploading correct documents is the biggest single driver of how quickly the GSTIN gets issued:

• PAN of the business / applicant.
• Aadhaar of the proprietor or authorised signatory.
• Recent passport-size photograph.
• Proof of principal place of business — latest electricity bill, rent agreement with NOC from the owner, or property-tax receipt.
• Bank details — cancelled cheque or a recent bank statement / passbook page.
• Constitution proof — Certificate of Incorporation, partnership deed, LLP agreement, trust deed, or similar.
• Authorised signatory's PAN, Aadhaar, and a board resolution or authorisation letter.

What is the GST registration process? (step by step)

The entire GST registration process happens online on gst.gov.in. There are six clear steps:

• Step 1 — REG-01 Part A: file PAN, mobile and email to generate a Temporary Reference Number (TRN).
• Step 2 — REG-01 Part B: log in with the TRN and complete business details, place of business, bank details, goods/services and upload supporting documents.
• Step 3 — Aadhaar authentication: OTP-based, or biometric authentication at a GST Suvidha Kendra where flagged.
• Step 4 — ARN generated: the system issues an Application Reference Number (ARN) for tracking.
• Step 5 — Officer verification or system auto-approval based on risk profile and Aadhaar/Rule 14A eligibility.
• Step 6 — GSTIN allotted: the 15-digit GSTIN and registration certificate are issued in Form GST REG-06, downloadable from the portal.

How long does GST registration take?

Eligible Aadhaar-authenticated applicants under Rule 14A get GST registration within 3 working days. For other applicants the GSTIN is generally issued in about 7 working days, and longer where physical verification of the principal place of business is required.

What are the GST registration fees?

There is no government fee for GST registration — applying on the GST portal is free. The only real cost is professional fees if you engage a CA or consultant to prepare the application, draft the authorisation letter, respond to queries from the officer, and handle Aadhaar/biometric authentication.

What is the Rule 14A simplified GST registration scheme?

Rule 14A is a fast-track, Aadhaar-authenticated registration scheme effective 1 November 2025. It is available to applicants whose monthly output tax liability on B2B supplies does not exceed Rs 2.5 lakh. You opt in by selecting the Rule 14A option in REG-01 Part B; registration is granted electronically within 3 working days. If your monthly B2B output tax later exceeds Rs 2.5 lakh, you must withdraw from the scheme using Form GST REG-32 and move to the regular registration regime.

The Composition Scheme — a simpler option for small businesses

The Composition Scheme is available to businesses with turnover up to Rs 1.5 crore (Rs 75 lakh in special-category states). You pay tax at a flat rate on turnover, file returns quarterly, and avoid most of the regular GST paperwork. The trade-off: no input tax credit, no inter-state outward supplies, and no sales through e-commerce platforms.

Should you register voluntarily?

Even below the threshold, voluntary GST registration can make sense. It lets you claim input tax credit on purchases, sell to GST-registered B2B customers who insist on a tax invoice, list on e-commerce platforms, and adds credibility with banks and enterprise clients. The trade-off is ongoing return-filing compliance — GSTR-1 and GSTR-3B every month or quarter, plus the annual GSTR-9.

Already incorporated? Pair this with our post-incorporation checklist, or hand the entire registration and monthly filing off to our GST advisory team. If you're still setting up the entity, start with company formation and layer tax advisory on top.

Frequently Asked Questions