GST Registration Online: Documents Required, Limit, Fees, Process, Penalty

Updated on: Feb 19th, 2026

4 min read

GST registration is an important action for any Indian business or professional. GST registration helps the business get GST Identification number (GSTIN). Knowing the requirements for GST registration, applicability and timelines is essential to stay compliant. Continue reading the article to learn more about GST registration in India.

Key Takeaways
GST registration is process of applying for GSTIN by a business/professional.
Businesses exceeding prescribed turnover thresholds or meeting specific criteria must register under GST to comply with the law and avoid penalties.
As per the GSTN advisory dated 20th November 2025, valid bank account details must be furnished within 30 days of registration or before filing GSTR-1/IFF to avoid suspension.
Registration involves Aadhaar and biometric authentication requirements per the GSTN advisory dated 12th February 2025, with timely biometric verification critical for smooth ARN generation.
The registration process involves place of business verification as per the CBIC’s strict verification rules (Central Tax Instruction No. 03/2025-GST dated 17th April 2025).

What is GST Registration

GST registration is the process of obtaining GSTIN for a business.

Under Goods And Services Tax (GST), businesses whose turnover exceeds the threshold limit of Rs.40 lakh or Rs.20 lakh or Rs.10 lakh as the case may be, must register as a normal taxable person. For a few type of small businesses/professionals as defined under the CGST Section 10 of Composition scheme, this threshold turnover limit is Rs.1.5 crore/Rs.50 lakh respectively. For certain businesses, registering its business under the GST law is mandatory despite turnover it makes.

Who Needs to Register for GST?

Following persons must compulsorily register for GST-

Individuals registered under the Pre-GST law (i.e., Excise, VAT, Service Tax, etc.)
Businesses with turnover above the threshold limit of Rs.40 lakh or Rs.20 lakh or Rs.10 lakh, as the case may be
Persons making interstate supplies
Casual taxable person / Non-Resident taxable person
Agents of a supplier & Input service distributor
Those paying tax under the reverse charge mechanism
A person who supplies via an e-commerce aggregator (other than supplies specified under CGST Section 9(5))
Every e-commerce aggregator under CGST Section 52
Persons who are required to pay tax under the CGST Section 9(5)
Government departments/offices of Government required to deduct TDS under the CGST Section 51
Person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person
Every person supplying online money gaming from a place outside India to a person in India

Types of GST Registration

GST registration types can vary based on business, turnover and frequency of return filing. Following are the most common types of GST registration in India-

1. Regular GST registration-

Regular taxpayer is a person who obtains registration under the GST law due to meeting the turnover criteria. It is the most common GST registration type. Regular taxpayers can claim input tax credit and have to file GSTR-1 and GSTR-3B returns, either monthly or quarterly.

Their annual business turnover could be exceeding Rs.40 lakhs (supply of only goods) or Rs.20 lakhs (supply of only services) or a lower turnover of Rs.10-20 lakhs if operating from special category states.

2. Composition scheme-

Composition scheme is a GST registration type for small businesses and professionals. They cannot claim input tax credit, sell outside their state/UT or collect tax from customers. Composition taxable persons are allowed to file returns once a year and pay taxes through CMP-08, a quarterly statement-cum-challan.

Their annual business turnover must be less than or equal to Rs.1.5 crore (Rs.75 lakhs for special category states) where dealing with goods and Rs. 50 lakhs wherever rendering services.

3. Casual taxable persons-

Casual taxable persons are taxpayers under GST who occasionally supply goods/services in a state without fixed place of business. For instance, persons setting up temporary stall in a fair/exhibition in another state. This GST registration type is valid for 90 days and GST liability is estimated and paid in advance while registering under the GST law.

4. Non-resident taxable persons (NRTP)-

NRTP is a GST registration type for persons operating from outside India supplying goods/services occasionally in India without a fixed place of business here. This GST registration type is valid for 90 days and GST liability is estimated and paid in advance while registering under the GST law. They must file GSTR-5 returns every month.

5. Input Service Distributor (ISD)-

ISD is a GST registration type where businesses can have multiple branches across India. The head office registers as an ISD to receive purchase invoices with valid ITC and distributes it to branches. They must file GSTR-6 monthly.

6. Unique Identity Number (UIN) registration-

UIN is another GST registration type for foreign embassies, Consulates, and UN Organisations.

7. e-Commerce Operators-

e-commerce platforms must register under GST compulsorily. They are required to collect tax at source from e-sellers and deposit with the government. They have to file GSTR-8 returns every month.

8. TDS deductors-

Government departments and local authorities must deduct tax while making payment to its contractors and deposit with the government. They must file GSTR-7 returns every month.

9. OIDAR services-

Foreign service providers of online information and database services to Indian customers must register under GST mandatorily. They have to file GSTR-5A returns every month.

Documents Required for GST Registration

PAN of the Applicant
Aadhaar card
Proof of business registration or Incorporation certificate
Identity and Address proof of Promoters/Director with Photographs
Address proof of the place of business
Bank Account statement/Cancelled cheque
Digital Signature
Letter of Authorisation/Board Resolution for Authorised Signatory

All about the GST Registration Process

GST registration can be obtained on the GST portal.

Step 1: Generate a temporary reference number (TRN) with basic details filled in part-A of REG-01 form on the GST portal.

Step 2: Log into the GST portal using TRN and fill and submit part-B of REG-01 (registration type, business, place of business, bank details, authorised signatory, etc).

Step 3: Upload all the supporting documents.

Step 4: Perform Aadhaar authentication

Step 5: Verify using EVC or DSC and submit the application.

For detailed steps, read our article “How to apply for GST registration?”.

GST Registration Fees

GST Registration is a tedious 11 step process that involves the submission of many business details and scanned documents. Although there are no fees prescribed under the GST law for obtaining GST registration on the GST portal on your own, you can save a huge time and effort by purchasing the GST registration plan with Clear. You can opt for Clear GST Registration services where a GST Expert will assist you, end to end with GST Registration.

Checking GST Registration Status

You can use Application Reference Number (ARN) obtained when applying for GST registration for learning the status. Go to Services > Registration > Track Application Status. Enter the ARN and you will be able to know the status of granting GST registration.

GSTIN

GSTIN is the 15-digit Goods and Services Tax identification number that is unique to every business operating in a certain state/UT. Once a taxpayer obtains GST registration, they'll be alloted a GSTIN for quoting it in the returns and tax invoices.

GSTIN is an important identity that every business under GST must disclose to ensure the authenticity of the vendor and the GSTIN or GST number being used in the invoice.

Downloading GST Registration Certificate

GST registration certificate is issued to taxpayers after obtaining GST registration. It contains the details of taxpayer trade name, legal name, GSTIN, principal place of business, additional places of businesses, authorised persons, central and state jurisdiction and details thereof. You can download GST registration certification from the GST portal. Login to the GST portal and go to Services > User services > View/download Certificates.

GST certificate must be displayed at principal place of business prominently.

Benefits of GST Registration

A. For normal registered businesses:

Take input tax credit
Conduct interstate business without restrictions

Click on the link to know more about the complete list of Benefits of GST

B. For Composition dealers:

Limited compliance
Lesser tax liability
Less impact on working capital
Click on the link to know more about the composition scheme

C. For businesses that voluntarily opt-in for GST registration (Below Rs.40 lakhs*):

Avail input tax credit
Conduct interstate business without restrictions
Easily register on online & e-commerce websites
Get a competitive advantage compared to other businesses
Click on the link to know more about voluntary registrations

Amendments in GST Registration

You can carry out amendments in GST registration for any changes in the details mentioned therein. Amendments can be core fields requiring approval of tax officer (legal name of business, principal/additional place of business, changes in partnership or directorship or authorised signatory). On the other hand, amendments of non-core fields, not requiring tax officer's approval, include changes in bank account, contact details of authorised signatory, and list of goods/services dealt with.

File any such GST registration amendment application in 15 days from the change on the GST portal. Navigate to Services > Registration > Amendment of Registration Core/Non-Core Fields.

Cancellation & Revocation of GST Registration

Cancellation of GST registration simply means that the taxpayer will not be a GST registered person anymore. He will not have to pay or collect GST or claim the input tax credit and accordingly, need not file GST returns. On the other hand, if you want to take back the GST registration cancellation application filed, it is called revocation of GST registration. Cancellation can happen either by voluntary application by taxpayer in REG-29 form or mandated by tax officer. For more details, read our articles on Cancellation of GST registration and Revocation of cancellation of GST registration.

Penalties for Non-Registration

Penalty for not obtaining GST registration is the same as penalty for not paying taxes. An offender not paying tax or making short payments (genuine errors) has to pay a penalty of 10% of the tax amount due subject to a minimum of Rs.10,000.

The penalty will at 100% of the tax amount due when the offender has deliberately evaded paying taxes.

Read about: List of Documents Required for GST Registration

Frequently Asked Questions

Is GST registration mandatory?

Yes, you are required to obtain GST registration once your turnover exceeds the specified threshold limits. Click on the hyperlink to read more about the latest GST registration limits.

Am I allowed to submit applications for multiple GST registrations?

If a business operates from more than one state, the taxpayer should obtain a separate GST registration for each state. For instance, If an automobile company sells in Karnataka and Tamil Nadu, he has to apply for separate GST registration in Karnataka and Tamilnadu respectively.

Can I get multiple GST registrations within a state?

Yes, a business can apply for any number of GST registrations within a state. The procedure of allocating multiple GST registrations only for different business verticals within a state has been removed for ease of business.

Who can register for the composition scheme under GST?

Small taxpayers who wish to have lesser compliances to deal with and lower rates of taxes under GST, can opt for the Composition scheme.

A trader whose aggregate turnover is below Rs 1.5 crore can opt for the Composition scheme. In the case of North-Eastern states and Himachal Pradesh, the present limit is Rs.75 lakh.

Also, the government extended the Composition scheme to service providers having an aggregate turnover of up to Rs.50 lakhs.

What turnover should be considered for the GST registration threshold limit?

Aggregate turnover should be taken into consideration to calculate turnover. Aggregate turnover means the aggregate value of all taxable supplies excluding inward supplies liable to reverse charge, but including exempt supplies, exports of goods or services or both and inter-state supplies of persons having the same PAN, to be computed on an all-India basis. It is to be noted that CGST, SGST, UTGST, IGST and cess should be excluded while calculating aggregate turnover.

What is a GST identification number or GSTIN?

Each taxpayer is allotted a PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN) in every state that they operate. It is obtained as a part of the GST registration process. Once the GST registration application is verified and passed by the GST officer, a unique GSTIN is assigned to the business.

How long can I wait to register under GST?

Any person must get a GST registration within 30 days from the date when they become liable to obtain GST registration.

What if the GST registration application gets rejected?

If an applicant finds that their GST registration application was rejected, they will get an option to reply to the rejection letter. However, if they want to make a new GST registration application, then they must wait for a final rejection, which will take about 10 days.

Should I need the PAN card for registering under GST?

Yes, a PAN card is compulsory to obtain GST registration. If one doesn’t have the PAN card, they need to obtain one before applying for the GST registration, except in the case of TDS registration under GST which is allowed with a TAN.

What happens after obtaining the GST registration?

After obtaining the GST registration successfully, the taxpayer will get a GST registration certificate in Form GST REG-06 and gets a valid GST Identification Number. One will be eligible to avail input tax credit, raise GST-compliant invoices and must start filing GST returns monthly or quarterly, as the case may be.

Who is eligible for GST registration?

GST registration can be obtained on a voluntary basis as well. Apart from that, GST registration is mandated for certain businesses listed in CGST Section 24. Also, GST registration has to be obtained by businesses and professionals wherever the annual turnover exceeds the threshold limit defined by the GST law.

Is GST registration free?

No fees is charged on the GST portal for an applicant of GST registration. In case where taxpayer doesn't obtain GST registration where it is compulsory by law, then they can be subjected to penalties for failure to obtain GST registration.

What is the turnover limit for GST registration?

Businesses with turnover above the threshold limit of Rs.40 lakh or Rs.20 lakh or Rs.10 lakh, as the case may be, must obtain GST registration.

What are the different types of GST registration?

The following are the different GST registration types defined under the GST law-

Non-resident Taxable Person
Casual taxable person
Composition scheme Registration
Input Service Distributor (ISD)
Regular/Normal GST registration
Users Of Reverse Charge Mechanism
Voluntary registration
e-Commerce Operators
e-Commerce Platform
TDS/TCS Deductor
Special Economic Zone (SEZ) Developer

What happens if I don’t register for GST?

The penalty for not taking GST registration is 10% of the tax due or Rs. 10,000, whichever is higher.

Can individuals register for GST?

Individuals making supply of goods or services can also obtain GST registration either voluntarily where turnover doesn't exceed the specified threshold limit or wherever mandated by the CGST Section 24 or whose annual turnover exceeds a specified threshold must register for GST.

About the Author

Annapoorna

Assistant Manager - Content

I preach the words, “Learning never exhausts the mind.” An aspiring CA and a passionate content writer having 8+ years of hands-on experience in deciphering jargon in Indian GST, Income Tax, off late also into the much larger Indian finance ecosystem, I love curating content in various forms to the interest of tax professionals, and enterprises, both big and small. While not writing, you can catch me singing Shāstriya Sangeetha and tuning my violin ;). Read more

Browse by topics

GST

GST Registration

Input Tax Credit (ITC)

Enterprise Compliance

Invoice Discounting (ID)

Vendor Management

Accounts Payable (AP)