GST Registration: Documents, Process & Timeline in 2026

When is GST Registration Mandatory?

GST registration is mandatory in the following cases:

Annual turnover exceeds ₹40 lakh for goods (₹20 lakh for services)

₹20 lakh for special category states (North-Eastern states, Himachal Pradesh, Uttarakhand)

Interstate supply of goods or services (regardless of turnover)

E-commerce sellers — all sellers on Amazon, Flipkart, etc. must register regardless of turnover

Casual taxable person — temporary business at fairs, exhibitions

Input Service Distributor — companies distributing ITC across branches

TDS/TCS deductors — government bodies, e-commerce operators

Even if not mandatory, voluntary GST registration lets you claim Input Tax Credit (ITC) on purchases, which can significantly reduce your effective cost.

Documents Required

For Proprietorship:

For Pvt Ltd / LLP:

Step-by-Step Online Process

Step 1: Generate TRN (Temporary Reference Number)

Go to the GST portal (gst.gov.in) and click "New Registration." Enter your PAN, mobile number, and email. You will receive OTPs on both — verify them to get a TRN.

Step 2: Fill Part B of REG-01

Log in using the TRN and fill in business details:

Step 3: Promoter/Partner Details

Add details of all promoters, directors, or partners including their PAN, Aadhaar, photograph, and residential address.

Step 4: Authorised Signatory

Designate the person who will sign GST returns and other documents. This person needs to complete Aadhaar authentication.

Step 5: Business Premises Details

Enter the principal place of business address with supporting documents (utility bill, rent agreement, NOC).

Step 6: HSN/SAC Codes and Bank Details

Step 7: Verification and Submission

Review all information, sign using DSC or Aadhaar e-sign, and submit.

Timeline

If the officer requires clarification, they will issue a notice in REG-03, and you have 7 days to respond via REG-04.

Common Rejection Reasons

1. Mismatch between PAN name and Aadhaar name — ensure they match exactly

2. Expired utility bill — must be less than 2 months old

3. Missing NOC from landlord — required if premises are rented

4. Blurry or unreadable documents — upload clear, high-resolution scans

5. Incorrect HSN/SAC codes — use the correct codes for your business activity

GST Registration Fees

GST registration with the government is completely free. There are no government fees.

Professional service fees cover the convenience of expert handling, document preparation, and follow-up with the GST officer if queries arise.

After Registration

Once approved, you will receive:

GSTIN — 15-digit GST Identification Number

Login credentials for the GST portal

GST certificate — downloadable from the portal

You must then: