How to apply for GST registration — turnover thresholds + steps (2026)
Quick answer: GST registration is mandatory if your aggregate turnover exceeds Rs 40 lakh (goods) or Rs 20 lakh (services) — Rs 10 lakh in special category states (NE, hill states). Voluntary below threshold for input tax credit. Free, fully online at gst.gov.in. GSTIN issued in 7 working days (3 days for Aadhaar-authenticated).
Who can apply (eligibility)
Aggregate turnover crossing threshold (Rs 40L goods / Rs 20L services / Rs 10L special states)
Inter-state supply of goods (any turnover)
E-commerce sellers (any turnover)
Casual taxable person / non-resident
Voluntary if below threshold (for ITC)
Step-by-step process
Visit gst.gov.in — Click “Register Now” → New Registration → fill Part A.
Part A — basic details — PAN + email + mobile + state. Receive separate OTPs on email + mobile. Get TRN (Temporary Reference Number).
Part B — full details — Business legal name (PAN), trade name, constitution, principal place of business, additional places, bank account, authorized signatory.
Aadhaar authentication — For partner/director/proprietor — OTP-based. Speeds approval to 3 days.
Upload documents — PAN, Aadhaar, photo, address proof of premises (rent agreement / electricity bill), bank statement, partnership deed / MoA / proprietorship declaration.
Goods + services details — HSN/SAC codes. Multiple HSNs allowed.
Submit ARN (Application Reference Number) — Track status at gst.gov.in.
GSTIN issued — 7 working days (3 with Aadhaar auth). 15-digit GSTIN: 2 (state) + 10 (PAN) + 1 (entity) + 1 (Z) + 1 (check).
Display GSTIN — Mandatory at place of business + on invoices + on letterhead.
Where to apply, fee, and timeline
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Offline: CA / GST practitioner offices — but self-registration is straightforward.
Fee: Free registration. Beware of CA agents charging Rs 1,000-3,000 for self-registration.
Timeline: With Aadhaar auth: 3 days · Without Aadhaar auth: 7 working days · Physical verification (if flagged): +30 days
What documents to keep ready
Common issues + how to handle
Aadhaar auth failed — name spelling must match PAN. Update one to match.
Premises proof rejected — must be electricity bill / property tax / rent agreement (registered or notarised).
Bank account mismatch — current account name = entity name. Saving account in personal name not accepted (proprietorship: personal allowed).
Physical verification flagged — risky industries (precious metals, scrap) get inspected. Comply with officer questions.
If your application is delayed or rejected — file an RTI
Most “delays” or “rejections” clear within 7-15 days of an RTI being filed. Use this 5-question template:
1. Status of my application no. _____ dated _____ as on date.
2. The name + designation of the dealing officer assigned to my file.
3. The reasons for delay beyond the statutory timeline.
4. Copy of any noting / movement of my file in the past 30 days.
5. The likely date of issuance of my certificate / approval.
Auto-fill the PIO details + your case: Open the RTI Drafter →
Track your application status: How to check status guide
Frequently asked questions
Mandatory turnover threshold?
Goods: Rs 40L (Rs 20L for special states). Services: Rs 20L (Rs 10L for special states). Inter-state / e-com: any turnover.
Composition scheme — separate apply?
Yes — Form CMP-02 within 30 days of registration. Lower tax rate (1-6%) but no ITC.
Multiple GSTINs in different states?
Yes — separate GSTIN for each state where you have a place of business.
Voluntary registration — pros/cons?
Pro: ITC available, B2B credibility. Con: All compliances apply (returns, records).
Application stuck >7 days?
Grievance at selfservice.gstsystem.in OR RTI to State GST Commissioner.
Summary + what to do next
Bottom line: Apply at GST Portal (https://www.gst.gov.in). Fee: Free registration. Beware of CA agents charging Rs 1,000-3,000 for self-registration.. Timeline: With Aadhaar auth: 3 days · Without Aadhaar auth: 7 working days · Physical verification (if flagged): +30 days. If delayed beyond timeline, file an RTI — most cases clear within 15 days.
Sources
Last reviewed: 25 April 2026.