How to apply for GST registration — complete 2026 guide

As of January 2026, 1.51 crore active GSTINs are on the GST Network (GSTN dashboard). The portal processes about 40,000 new registrations every week. Average approval time is 9–11 days when documents are clean and Aadhaar authenticates correctly; 40% of first-time rejections cite Aadhaar/PAN mismatch as the root cause. The application itself is free — no government fee.

The Central Goods and Services Tax Act, 2017 (CGST Act) — together with the State GST Acts (SGST), Integrated GST (IGST) Act, and UTGST Act — created a unified indirect-tax regime from 1 July 2017. Every “taxable person” carrying on a business of supply of goods or services in India needs a GST Identification Number (GSTIN) — a 15-digit code unique per state per PAN.

You must register for GST under §22 of the CGST Act if your aggregate annual turnover exceeds:

• ₹40 lakh — for businesses dealing in goods only (in 28 normal states/UTs).
• ₹20 lakh — for businesses supplying services, OR mixed goods + services (in 28 normal states/UTs).
• ₹20 lakh / ₹10 lakh — in special-category states: Manipur, Mizoram, Nagaland, Tripura — limit is ₹10 lakh; Arunachal, Meghalaya, Sikkim, Uttarakhand, Puducherry, Telangana — limit is ₹20 lakh for both goods and services.

You must register regardless of turnover under §24 if you fall in any of these:

• Inter-state suppliers (any turnover) — selling even ₹1 of goods to another state triggers compulsory registration.
• E-commerce operators (Amazon, Flipkart, Meesho, Zomato, Swiggy themselves) — and e-commerce sellers (any seller selling through an e-commerce platform).
• Casual Taxable Person (CTP) — short-term occasional supplier (e.g., trade-fair stall holders).
• Non-Resident Taxable Person (NRTP).
• Persons liable to pay tax under reverse-charge mechanism (RCM).
• Input Service Distributor (ISD).
• Persons supplying OIDAR (Online Information and Database Access or Retrieval) services from outside India to unregistered persons in India.
• Persons required to deduct TDS u/s 51 (government departments, certain notified entities) or collect TCS u/s 52 (e-commerce operators).

You can also register voluntarily even if below threshold — useful if your customers want input tax credit (B2B) or you want to look “established” for tenders/credit. Once voluntarily registered, you cannot opt out for at least one year.

• Regular Taxpayer: Charges full GST (5/12/18/28%), claims input tax credit, files GSTR-1 + GSTR-3B monthly (or quarterly under QRMP).
• Composition Scheme (under §10): For small taxpayers with turnover up to ₹1.5 crore (₹75 lakh in special-category states). Pay a flat tax: 1% (manufacturers/traders), 5% (restaurants — non-alcohol), 6% (services up to ₹50 lakh). But — cannot claim ITC, cannot make inter-state outward supplies, cannot supply through e-commerce, cannot collect tax from customers. Pick this only if you sell mostly B2C in one state.

• Visit https://www.gst.gov.in.
• Top-right → “Services” → “Registration” → “New Registration”.
• Form GST REG-01 opens. It has two parts.

• I am a: Taxpayer / GST Practitioner / TDS Deductor / etc. — pick “Taxpayer”.
• State + District: pick where you want the GSTIN issued.
• Legal Name (as per PAN): must match exactly.
• PAN of business: for proprietorship → proprietor's PAN; for company / LLP / firm → entity's PAN.
• Email + mobile of authorised signatory → OTP verification of both.
• On success, a Temporary Reference Number (TRN) is generated and emailed.

Login again using the TRN. The form has 10 sections. Keep documents ready before starting; the portal times out after 15 minutes of inactivity.

• Business details: trade name, constitution (Proprietorship / Partnership / LLP / Pvt Ltd / HUF / Society / Trust), commencement date, casual / regular.
• Promoter / Partner details: PAN + Aadhaar + DIN (if director) + photo + residential address. Up to 10 promoters allowed.
• Authorised Signatory: usually proprietor / one director / managing partner. DSC (Digital Signature Certificate) mandatory for companies and LLPs; EVC (OTP-based) allowed for proprietorship and partnership.
• Principal Place of Business: address + nature of premises (owned / leased / rented / consent / shared) + proof.
• Additional Places of Business: branches / warehouses in the same state.
• Goods + Services: HSN codes (for goods, 4-6 digit) and SAC codes (for services). You can list up to 5 main HSN/SAC; the rest you can add later via amendment.
• Bank Account: account number + IFSC + branch + uploaded cancelled cheque or bank statement.
• State-specific: Profession Tax Enrolment Number, etc., where applicable.
• Aadhaar Authentication: mandatory since 21 August 2020. The promoter / authorised signatory does Aadhaar OTP-based authentication. If skipped, physical verification is mandatory and registration takes 30+ days.
• Verification + Submit: with DSC (company/LLP) or EVC (others).

• Photo of proprietor / each promoter / partner / director (passport-size, JPEG ≤ 100 KB).
• Constitution proof: Partnership Deed (partnership), Certificate of Incorporation (Pvt Ltd / LLP), Trust Deed (trust), Registration Certificate (society).
• Address proof of principal place of business — exactly one of:
  • Latest electricity bill (≤ 2 months) + ownership proof OR rent agreement + NOC.
  • Property tax receipt + ownership proof.
  • Municipal khata copy / consent letter from owner.
• Bank account proof: scanned cancelled cheque OR first page of passbook OR bank statement (showing name + account number + IFSC).
• Authorisation letter / Board resolution appointing authorised signatory (not needed for proprietorship).

File-format limits: PDF or JPEG, each ≤ 1 MB.

• On submission, the portal generates an Application Reference Number (ARN) like AA241050068XXX. Email + SMS confirmation.
• Status visible at: gst.gov.in → “Services” → “Track Application Status” → enter ARN.

• The ARN goes to the jurisdictional CGST Officer / SGST Officer (depending on PAN distribution). One side reviews; the other gets a copy.
• Possible outcomes:
  • Approved: GSTIN issued. Form REG-06 (Registration Certificate) downloadable.
  • Clarification raised (REG-03): officer asks for additional info / documents — you have 7 working days to respond via REG-04.
  • Rejected: REG-05 issued with reason.
• If officer takes no action within 7 working days (Aadhaar-authenticated cases) or 30 days (non-Aadhaar / physical verification cases), the registration is deemed approved — GSTIN auto-generated on the portal.

• Display the GSTIN at the principal place of business and at every additional place under §35(1) — non-display attracts penalty up to ₹25,000 under §125.
• Start filing returns from the month of registration:
  • GSTR-1 (outward supplies) — by 11th of next month (monthly) OR end of month after quarter (QRMP).
  • GSTR-3B (summary + tax payment) — by 20th of next month (monthly) OR 22nd/24th (QRMP).
  • GSTR-9 (annual return) — by 31 December of next FY.
• Even nil-turnover months require a return — late fee ₹20/day (nil) or ₹50/day (non-nil).

+-----------------------------+-----------------------+-----------------+
| Item                        | Threshold / amount    | Notes           |
+-----------------------------+-----------------------+-----------------+
| Mandatory registration —    | ₹40 lakh (28 states)  | §22 CGST Act    |
| goods only                  | ₹20 lakh (sp. states) |                 |
+-----------------------------+-----------------------+-----------------+
| Mandatory — services /      | ₹20 lakh / ₹10 lakh   | §22 CGST Act    |
| mixed                       | (sp. states)          |                 |
+-----------------------------+-----------------------+-----------------+
| Mandatory — regardless of   | Inter-state, e-com,   | §24 CGST Act    |
| turnover                    | RCM, CTP, NRTP, ISD   |                 |
+-----------------------------+-----------------------+-----------------+
| Composition Scheme limit    | ₹1.5 cr (normal)      | §10 CGST Act    |
|                             | ₹75 L (sp. states)    | flat 1/5/6%     |
+-----------------------------+-----------------------+-----------------+
| Government fee for          | NIL                   | gst.gov.in free |
| registration                |                       |                 |
+-----------------------------+-----------------------+-----------------+
| Approval timeline           | 7 working days        | Aadhaar-auth    |
|                             | (deemed if no action) | path            |
|                             | 30 days (no Aadhaar / | physical-       |
|                             | physical verification)| verification    |
+-----------------------------+-----------------------+-----------------+
| Late fee — return non-      | ₹50 per day per Act   | CGST + SGST,    |
| filing (non-nil)            | (max ₹5,000 each)     | so ₹100 per day |
+-----------------------------+-----------------------+-----------------+
| Late fee — nil return       | ₹20 per day per Act   | ₹40 per day tot |
+-----------------------------+-----------------------+-----------------+
| Penalty for non-display     | up to ₹25,000         | §125 CGST Act   |
| of GSTIN                    |                       |                 |
+-----------------------------+-----------------------+-----------------+
| RTI to PIO CGST Division    | ₹10 by IPO            | 30-day SLA      |
|                             | BPL = free            |                 |
+-----------------------------+-----------------------+-----------------+

• PAN-Aadhaar not linked — application can be filed but Aadhaar authentication fails. Link first at incometax.gov.in (₹1,000 fee under Challan 280, Minor Head 500).
• Aadhaar mobile is old/discontinued (Vinay's case). The Aadhaar OTP needed for authentication goes to the registered mobile in CIDR. Update at any Aadhaar Seva Kendra (₹50, 4 working days for backend refresh).
• Address proof + ownership proof mismatch. Electricity bill in someone else's name (landlord) without an NOC + Aadhaar copy of landlord = rejection.
• Bank cheque mismatch. Account name on cheque doesn't match legal name on PAN — common when proprietor uses a personal account that has nicknames/initials.
• HSN code wrong / too narrow. Picked one HSN code that doesn't match the goods you actually sell — officer flags as “scope inconsistency”.
• Multiple states. Each state of operation needs a separate GSTIN — you cannot use one Maharashtra GSTIN to invoice from a Karnataka warehouse.
• Composition Scheme eligibility dispute — ticked composition but officer notes you sell on e-commerce (which disqualifies). Application rejected.
• Previous GST registration not surrendered. If you held a GSTIN earlier (under the same PAN, same state) that is “cancelled” with dues pending, the new application is held.
• Photographs in wrong format — large file size, wrong dimensions. Resize to under 100 KB JPEG.
• Premises a “virtual office” / co-working — some officers reject on the ground that the premises lacks “business activity infrastructure”. Provide a clear NOC from the co-working operator + address signage photo.

• Toll-free 1800-103-4786 (Mon-Fri, 9 am – 9 pm).
• Email: helpdesk@gst.gov.in.
• Self-Service Tickets at: gst.gov.in → “Help” → “Grievance / Complaints”.
• Best for: portal errors, payment failures, Aadhaar-authentication retry, REG-03 clarification confusion.

• https://cbicmitra.gov.in OR call 1800-1200-232.
• Best for: substantive officer-side delays, jurisdictional disputes, tax classification queries.

• After GST registration is filed, your jurisdiction (Range, Division, Commissionerate) is shown on the ARN tracker.
• Visit / write to the Range Officer in person — a single visit often resolves what 5 emails won't.

• https://pgportal.gov.in → Ministry: Finance → Department: Revenue (CBIC) → choose category “GST”.
• SLA: 30 days. Visible to Joint Commissioner.

The CGST formations + GSTN (the IT backbone, jointly owned by Centre + States) are public authorities under §2(h) of the RTI Act 2005.

RTI helps here when:

• Your application has been pending beyond 7 working days (Aadhaar-authenticated path) and there is no REG-03 query — RTI to PIO, jurisdictional CGST Division asking for: (a) status of ARN, (b) name of dealing officer, © reasons for delay, (d) why deemed-approval has not triggered.
• Your application was rejected with a vague reason like “documents insufficient” — RTI for the noting / detailed reason that led to rejection.
• You filed REG-04 (response to clarification) and there has been no movement — RTI for the action-taken record on REG-04.
• A competitor in the same area got registered in 4 days while yours is stuck at 25 days — RTI for the comparative pendency list in your Range.
• Your refund has not been processed and the GSTR-RFD-01 has been pending — see RTI for GST refund stuck (already published).

See: RTI in 12 simple steps.

RTI does NOT help here when:

• Your application is within the 7 / 30-day SLA — wait. PIOs treat premature RTIs as harassment of the officer and reply “under process”.
• You disagree with HSN classification (“officer says my product is 1801, I say 1804”) — that is a substantive tax dispute. File a request for Advance Ruling under §97 CGST Act, not an RTI.
• You want GST Council internal deliberations / minutes — these are partially exempt under §8(1)(a) and (i) of RTI Act and routinely refused; only published agenda items are accessible.
• You want suo motu cancellation of someone else's GSTIN (e.g., a customer who fraudulently invoiced you) — file a complaint with your jurisdictional officer; RTI doesn't cancel registrations.
• You disagree with a demand notice / penalty — appeal under §107 to the Appellate Authority within 3 months. RTI doesn't substitute appeal.

Q. I'm a freelancer earning ₹14 lakh/year writing for foreign clients. Do I need GST?
Yes — exports of services to foreign clients are “zero-rated supplies” under §16 IGST Act, but they're still inter-state taxable supplies under §7 IGST Act. That triggers compulsory registration under §24 regardless of turnover. You'll file with LUT (Letter of Undertaking) to export without paying tax, and claim refund of input GST on your business expenses.

Q. Composition vs Regular — how do I decide?
Pick Composition only if: (a) turnover well under ₹1.5 cr, (b) you sell mostly B2C in one state, © you don't buy much taxable input (because no ITC), (d) you don't sell on e-commerce. Pick Regular if you sell B2B (your customers want ITC), if you have meaningful input GST, or if you sell across states / on e-commerce.

Q. I have two businesses (a salon and a stationery shop) under same PAN, same state. One GSTIN or two?
One — one PAN per state = one GSTIN by default. But you can opt for separate GSTINs for separate verticals under §25(2) if you maintain separate books. Most don't bother — one GSTIN with multiple HSN/SAC works fine.

Q. Can I cancel my GST registration if turnover drops below threshold?
Yes — file Form GST REG-16 for voluntary cancellation. The officer reviews and issues REG-19 within 30 days. You must continue filing returns for the period up to cancellation. Note: voluntary registrants must wait at least one year before applying for cancellation.

Q. The Aadhaar OTP keeps not coming — what to do?
First confirm the mobile linked in Aadhaar (visit myaadhaar.uidai.gov.in → “Verify Mobile/Email”). If outdated, update at any Aadhaar Seva Kendra (₹50, 2-7 days for refresh). Then re-attempt. If still failing, opt for the non-Aadhaar path (physical verification by officer in 30 days).

Q. My business is registered as a Pvt Ltd but I'm operating from a co-working space. Is that valid?
Yes — a co-working space can be a valid principal place of business if you have a clear address, an NOC from the co-working operator, and a desk/cabin assigned to your entity (your name on a board / signage). Keep the agreement and a photo on file; some officers do site visits.

Q. I forgot to include one of my warehouses as additional place of business. What now?
File a non-core amendment (Form REG-14) on the portal — add the additional place, upload its address proof. Approval in 3-7 days. Operating from an unregistered premises attracts seizure under §67 + penalty under §122.

Q. My GSTIN is suspended — what does that mean?
Suspension (Form REG-31) happens when officer notices anomalies — e.g., 6 months of nil GSTR-3B, mismatch between GSTR-1 and GSTR-3B, fake invoice flag from analytics. Suspension means you cannot issue tax invoices. You get a chance to reply (REG-18) within 30 days. If satisfied, suspension is revoked (REG-20); if not, registration is cancelled (REG-19).

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• All Indian government helplines — one master directory
• RTI forms + state-wise fee chart

Last reviewed: 26 April 2026 by RTI Wiki editorial team. GST thresholds, return-filing dates, and late-fee caps are revised by the GST Council from time to time — verify on gst.gov.in or write to admin@bighelpers.in if you spot a stale figure.