GST Registration Online
Documents, Process & Fees

Mandatory if your annual turnover exceeds ₹40 lakh (goods), ₹20 lakh (services), or ₹10 lakh in special category states. Also mandatory for interstate sales, e-commerce sellers, and reverse charge recipients regardless of turnover. Below threshold, you can register voluntarily to claim ITC and gain business credibility.

Any individual, sole proprietor, partnership firm, LLP, company, trust, or HUF making taxable supplies in India can apply. Foreign businesses supplying in India must also register. Government departments and local bodies deducting TDS must also obtain GSTIN.

Multiple GSTINs are allowed on the same PAN — one per state where you have a business presence. You can also have multiple registrations within the same state for distinct business verticals (different business lines). Each GSTIN must file returns independently.

Composition suits small, purely local B2C businesses (traders up to ₹1.5 Cr, services up to ₹50L) wanting minimal compliance — flat 1–6% tax quarterly. But: no ITC allowed, no inter-state sales, can't supply to registered businesses (they won't get credit). If you sell B2B or across states, always go regular.

GSTN made Aadhaar authentication mandatory (Feb 2025 advisory) to prevent fraudulent registrations and fake GSTIN creation. It verifies the applicant's identity against the Aadhaar database. Skipping Aadhaar auth triggers physical site verification by a tax officer, which can delay GSTIN by 2–3 weeks.

Per GSTN advisory dated November 20, 2025, valid bank account details must be submitted within 30 days of obtaining GSTIN. Non-submission can lead to GSTIN suspension. Submit via: GST portal → Services → Registration → Amendment (Non-Core Fields).

Government fees for GST registration: ZERO. The GST portal does not charge any fees. Professional/CA fee applies if you take assistance for error-free filing, correct HSN/SAC selection, and handling officer queries. Anyone charging "government fees" for the GSTIN itself is misleading you.

With Aadhaar authentication and clean documents: typically 3–7 working days. If the officer raises a query: 7–15 days after your reply. If physical verification is ordered (usually when Aadhaar auth is skipped): 2–3 weeks. We pre-verify documents and always do Aadhaar auth to keep it at 3–7 days.

If the officer issues a Show Cause Notice (REG-03), reply within 7 working days with clarification (REG-04). If still rejected (REG-05), you must wait approximately 10 days before a final rejection order, after which you can reapply with correct information.

The GST registration certificate (Form GST REG-06) must be displayed prominently at the principal place of business. If you have additional places (branches, warehouses), display copies at each location. Per CBIC instruction April 2025, place of business verification has been tightened.

HSN (Harmonized System of Nomenclature) classifies goods; SAC (Service Accounting Code) classifies services. They determine the GST rate applicable to each item. Wrong HSN/SAC code on invoices and returns causes rate mismatch, notices, and demands. Mandatory on invoices above ₹5 lakh (B2B) and in GSTR-1.

Log in → Services → Registration → Amendment of Registration. Core changes (legal name, principal place, partner/director changes, authorized signatory) need officer approval within 15 working days. Non-core changes (bank account, contact details, goods list) are auto-approved instantly. File within 15 days of the event.

File REG-16 form with reason, date of closure, and details of stock. Declare and reverse any ITC on closing stock. Officer issues cancellation order REG-19. After cancellation, file GSTR-10 (Final Return) within 3 months — missing it attracts ₹100/day late fee and blocks future registration on the same PAN.

Yes, if registration was cancelled by a tax officer (not voluntary cancellation), you can apply for revocation within 90 days via REG-21. Pay all pending taxes, interest, and late fees first. File GSTR-10 if officer-cancelled. For suo-motu cancelled registrations, an order REG-22 restores it.

For deliberate non-registration/tax evasion: 100% of tax evaded or ₹10,000, whichever is higher. For non-deliberate: 10% of tax due or ₹10,000, whichever is higher. Interest @18% per annum on unpaid tax from due date. E-way bill blocking after 2 missed return periods.

Aggregate turnover = taxable supplies + exempt supplies + exports + inter-state supplies, computed across all India with the same PAN. Excludes: CGST/SGST/IGST/cess, inward supplies under reverse charge. Calculation is PAN-based — all GSTINs of the same PAN are aggregated.

Visit GST portal → Services → Registration → Track Application Status. Enter your ARN (Application Reference Number). Status options: Pending for Processing, Pending for Clarification, Approved, Rejected. You can also verify any GSTIN's authenticity on the GST portal without logging in.

Core documents: PAN card, Aadhaar card (linked to active mobile), passport-size photo, business address proof (electricity bill / property tax receipt not older than 2 months), rent agreement + owner NOC if rented, and a cancelled cheque or bank statement. Companies/LLPs additionally need the Certificate of Incorporation, board resolution / authorization letter, and a Class 3 DSC. Max file size 1 MB each, JPEG/PDF only.

No — PAN is mandatory for GST registration. The GSTIN itself is PAN-based (digits 3–12 of your GSTIN are your PAN). The only exception is TDS deductors (government bodies), who can register using TAN instead of PAN. Non-resident taxable persons can use their passport with prescribed documents.

Yes — you can register GST at your residential address; a separate shop or office is not required. You need the address proof (electricity bill) and, if the property is not in your name, an NOC from the owner (e.g. a parent). Freelancers, online sellers, and home-based businesses commonly register this way. A virtual office address is also acceptable if the provider gives the agreement + NOC + utility bill.

Within 30 days of becoming liable for registration (e.g. the day you cross the turnover threshold or make your first inter-state/e-commerce supply). Casual and non-resident taxable persons must apply at least 5 days before starting business. Delay beyond 30 days can attract penalty and loss of input tax credit for the unregistered period.

Five immediate steps: (1) submit valid bank account details within 30 days (GSTN advisory Nov 2025), (2) display the REG-06 certificate at your business premises and GSTIN on your signboard, (3) start issuing GST-compliant invoices with correct HSN/SAC codes, (4) file returns on time — GSTR-1 and GSTR-3B monthly/quarterly even if NIL, and (5) maintain purchase records for ITC claims against GSTR-2B.

For regular taxpayers, GST registration is valid for a lifetime — no renewal needed. It stays active as long as you keep filing returns; it can be suspended/cancelled by the officer for prolonged non-filing. Only casual taxable persons and non-resident taxable persons get time-bound registration (90 days, extendable once by another 90 days).