Complete GST Registration Process in India (2026 Guide)
Thresholds, documents, timelines, and common mistakes for new GSTIN applications.
GST registration is mandatory once turnover exceeds ₹40 lakh for goods (₹20 lakh in special category states) or ₹20 lakh for services (₹10 lakh in special states). E-commerce sellers, inter-state suppliers, and several other categories must register regardless of turnover. Applications use Form GST REG-01 and typically complete in 3–7 working days.
Who must register for GST in 2026
Turnover thresholds apply separately for goods and services. Mandatory registration also applies to e-commerce sellers, inter-state suppliers, casual taxable persons, non-resident taxable persons, reverse-charge cases, TDS/TCS entities, ISDs, and certain foreign OIDAR providers. Mixed goods-and-services businesses generally follow the lower services threshold.
Documents required for GST registration
Typical requirements include PAN, constitution proof, authorized signatory ID, photographs, principal place of business proof, bank account details, and a DSC for companies and LLPs. Documents must be clear PDFs or JPGs under 1 MB. Mismatched PAN names and blurry uploads are leading causes of clarification notices.
Step-by-step registration on the GST portal
Apply on the GST portal, verify mobile and email, obtain a TRN, complete business and promoter details, authenticate via Aadhaar where possible, submit with DSC or EVC, receive an ARN, and track officer review. Aadhaar-authenticated low-risk applications can approve in about 3 working days; standard cases often take up to 7 working days.
Common mistakes that delay approval
Watch for PAN/legal name mismatches, wrong constitution selection, oversized uploads, personal bank accounts used for company applications, and missing the 30-day registration window after crossing threshold. Valid bank details must also be confirmed within 30 days of registration or filing the first return.
Frequently Asked Questions
There is no government fee on the GST portal. Costs arise only if you engage a professional for documentation and follow-up.
Aadhaar-authenticated low-risk applications can approve in about 3 working days. Standard applications or physical verification routes may take up to 7 working days or longer if clarifications are raised.
Yes, provided you submit recent utility bills and ownership or rental proof for that address.
Only after crossing the applicable services threshold or if you fall under a mandatory category such as inter-state supply or e-commerce selling.
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This article is written and reviewed by practicing Chartered Accountants of DSS Corp Advisory in Chennai. Information is aligned with the latest Finance Act notifications.