GST registration is done online at gst.gov.in and is free of government charge. It is mandatory once aggregate turnover crosses Rs40 lakh for goods or Rs20 lakh for services (Rs20L/Rs10L in special-category states), and for e-commerce sellers and inter-state suppliers regardless of turnover. You enter PAN and OTP, fill business details, upload documents and submit — the ARN is generated immediately and the GSTIN follows in 3 working days under the Rule 9A fast-track for low-risk applicants.
Who Must Register for GST
Registration is mandatory once aggregate turnover crosses the threshold, and unconditionally for several categories. See the detailed threshold rules for edge cases.
| Category | Normal states | Special-category states |
|---|---|---|
| Supply of goods | Rs40 lakh | Rs20 lakh |
| Supply of services | Rs20 lakh | Rs10 lakh |
| Inter-state supply of goods | Mandatory | Mandatory |
| E-commerce operators / sellers | Mandatory | Mandatory |
| Casual / non-resident taxable person | Mandatory | Mandatory |
| Persons liable under reverse charge | Mandatory | Mandatory |
| Voluntary registration | Optional | Optional |
Special-category states include Manipur, Mizoram, Nagaland and Tripura. Registration is state-specific — a separate GSTIN is required in each state of operation. The GST 2.0 rate reform (22 Sep 2025) did not change these thresholds.
If you register voluntarily below the threshold, you take on full compliance — monthly/quarterly GSTR-1 and GSTR-3B, tax invoicing and record-keeping. Registration is worthwhile mainly to claim Input Tax Credit or to supply GST-registered buyers, but you cannot casually cancel it soon after.
GST Registration Process on gst.gov.in
The whole application is online in two parts — Part A (PAN + OTP to get a TRN) and Part B (business details, documents and verification).
- Go to gst.gov.in → Services → Registration → New Registration
- Select "Taxpayer", enter state, PAN, email and mobile
- Verify email + mobile OTP — a 15-day TRN is issued
- Log in with TRN and complete Part B business details
- Add authorised signatory and bank account (bank can be added within 45 days)
- Upload PAN, Aadhaar, address proof, photo and cancelled cheque
- Complete Aadhaar authentication (proprietors / individuals)
- Submit with DSC (companies/LLPs) or EVC (others) — ARN generated
The government fee for GST registration is nil — anyone charging you a "government fee" is over-billing. The value of a professional is correct entity classification, HSN/SAC selection and clean documents that avoid a Rule 9 site visit and the resulting 30-day delay.
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Get GST Registration →Documents Required for GST Registration
The exact list depends on your business constitution. See the full document checklist for special cases.
| Entity type | Key documents | Signatory / verification |
|---|---|---|
| Proprietorship | PAN + Aadhaar of proprietor; business-address proof (rent deed + utility bill or property-tax receipt); bank statement / cancelled cheque | Proprietor (Aadhaar auth available) |
| Partnership firm | PAN of firm; partnership deed; PAN + Aadhaar of partners; address proof; firm bank statement | Authorised partner (EVC / DSC) |
| Private / Public Ltd company | PAN & Certificate of Incorporation; MoA/AoA; PAN + Aadhaar of directors; board resolution; registered-office proof; bank statement | Authorised signatory (DSC mandatory) |
| LLP | PAN & Certificate of Incorporation; LLP agreement; PAN + Aadhaar of designated partners; office proof; bank statement | Designated partner (DSC mandatory) |
| Trust / Society / NGO | PAN of trust; trust deed / registration certificate; PAN + Aadhaar of trustees; address proof; bank statement | Authorised trustee (EVC / DSC) |
Upload size limit is 1 MB per document (PDF or JPEG). All entities need a valid mobile number and email for OTP.
ARN, GSTIN Timeline & the Fast-Track
The ARN (Application Reference Number) is generated the moment you submit. How quickly the GSTIN follows depends on your risk profile and whether Aadhaar authentication succeeds.
| Route | GSTIN timeline | When it applies |
|---|---|---|
| Rule 9A fast-track (low-risk) | 3 working days | Aadhaar authenticated + low-risk profile (eff 1 Nov 2025) |
| Standard Aadhaar route | ~7 working days | Aadhaar authenticated, not flagged for site visit |
| Physical-verification route | Up to 30 days | Aadhaar skipped/failed or risk-flagged — officer inspects premises |
Timelines per CGST Rules 8-9 and Rule 9A. If the officer takes no action within the deemed-approval window, registration is granted automatically.
Reading Your 15-Digit GSTIN
The GSTIN encodes your PAN and state: first 2 digits = state code, next 10 = PAN, 13th = entity number in the state, 14th = Z (default), 15th = check digit. Verify any GSTIN or track your application on the GST registration status page.
GST registration is state-specific. A business with a place of business in more than one state needs a separate GSTIN in each — you cannot bill inter-state supplies made from a state where you are not registered.
Frequently Asked Questions
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