GST Registration in India — Process, Documents, Cost, Timeline (2026)
GST registration in India — process, documents, fees, timeline. From ₹999. CA-led. For businesses, freelancers, NRI.
GST (Goods and Services Tax) registration is mandatory for most businesses in India. It is the unified indirect tax that replaced multiple central + state taxes. In this guide, we cover the registration process, documents, and benefits.
Who Needs GST Registration?
- Suppliers of goods with aggregate turnover above ₹40L, and suppliers of services (or goods and services) above ₹20L — lower limits of ₹10L-₹20L apply in some special category states
- Inter-state suppliers of goods (any amount); inter-state suppliers of services are exempt below ₹20L
- Sellers of goods through e-commerce operators (any amount), except intra-state sellers below the threshold covered by Notification 34/2023-Central Tax; service sellers through e-commerce are exempt below ₹20L
- Casual taxable persons
- Non-resident taxable persons
- Input service distributors
- Agents of suppliers
- TDS / TCS deductors under GST
- Suppliers of online information and database access (OIDAR) services from outside India to unregistered persons in India
- Reverse charge mechanism (RCM) payers
- Voluntary registration (any business can register voluntarily)
Benefits of GST Registration
- Collect GST from customers (output tax)
- Claim input tax credit (ITC) on purchases
- Legal recognition as a supplier
- Usually asked for by marketplaces such as Amazon, Flipkart, Swiggy and Zomato
- Required for inter-state supply of goods
- Higher credibility with customers, vendors, banks
- Lower effective tax rate (with ITC)
- Composition scheme available (for small businesses)
- Easier to get loans, tenders, government contracts
Documents Required
- PAN of the business (mandatory)
- Aadhaar of the proprietor / partners / directors (mandatory)
- PAN + Aadhaar of authorised signatory
- Address proof of the business (rent agreement + NOC + utility bill)
- Photographs of the premises (front, interior)
- PAN + Aadhaar + photo of all partners / directors
- Bank account statement or cancelled cheque
- MOA + COI (for companies) / LLP agreement (for LLPs)
- Photographs of authorised signatory
GST Registration Process
Step 1: Visit GST Portal
Go to gst.gov.in → Services → Registration → New Registration. Fill Part A: PAN, mobile, email.
Step 2: OTP Verification
Verify mobile + email with OTP. Get a Temporary Reference Number (TRN).
Step 3: Fill Part B
Log in with TRN. Fill Part B: business details, principal place of business, additional places, promoters / partners, authorised signatory, bank account, HSN / SAC codes.
Step 4: Upload Documents
Upload all required documents. Use clear PDFs / JPGs.
Step 5: Verification + Submit
Verify with DSC / Aadhaar OTP. Submit. Get an Application Reference Number (ARN).
Step 6: GST Officer Review
GST officer reviews the application. May ask for clarification (notice in 7-15 days). If satisfied, approves the registration.
Step 7: GST Certificate Issued
GSTIN is generated. Download the GST Registration Certificate. Valid until cancelled or surrendered.
Timeline
| Step | Timeline |
|---|---|
| Filing application | 1-2 days |
| Officer review | 7-15 days |
| Clarification (if needed) | 7 days |
| Approval + GSTIN | 1-2 days after clearance |
| Total | 7-30 days (typical) |
Cost
| Service | Cost |
|---|---|
| GST registration (government fee) | Free |
| Our service fee | From ₹999 |
| Total fee | From ₹999 |
| GST amendment (e.g., address, director) | From ₹899 |
| GST cancellation / surrender | From ₹4,499 |
Types of GST Registration
- Regular — most businesses. File GSTR-1 + GSTR-3B monthly (or quarterly under QRMP up to ₹5 crore turnover) + GSTR-9 annual (optional up to ₹2 crore turnover).
- Composition — turnover < ₹1.5Cr (goods) or < ₹50L (services). Lower tax (1-6%), no ITC.
- Casual Taxable Person — for one-time events (e.g., exhibition). Advance tax payment + 3 months validity.
- Non-Resident Taxable Person — for foreign businesses supplying in India. Advance tax + 3 months validity.
- ISD (Input Service Distributor) — for businesses that distribute ITC across branches.
- TDS / TCS — for businesses that deduct / collect tax under GST.
Penalty for Non-Compliance
- Operating without GST registration when liable: the tax with 18% interest, plus a penalty of ₹10,000 or the tax evaded, whichever is higher (Section 122)
- Late filing of GSTR-1: ₹50/day (₹25 CGST + ₹25 SGST)
- Late filing of GSTR-3B: ₹50/day + 18% interest on tax due
- Wrongly availed and utilised ITC: repay with 18% interest; penalty of 10% of the tax (minimum ₹10,000), or 100% where fraud or suppression is involved
- Registration must be applied for within 30 days of becoming liable
Frequently Asked Questions
Q: What is the GST turnover threshold?
A: For goods, ₹40L aggregate turnover in most states (₹20L in states such as Arunachal Pradesh, Meghalaya, Sikkim, Telangana, Uttarakhand and Puducherry, and ₹10L in Manipur, Mizoram, Nagaland and Tripura). For services, ₹20L (₹10L in Manipur, Mizoram, Nagaland and Tripura). Compulsory-registration cases such as inter-state suppliers of goods have no threshold.
Q: How long does GST registration take?
A: 7-30 days typically. Most applications are approved in 7-15 days. If clarification is needed, add 7-15 days.
Q: Is GST registration free?
A: Yes. Government fee is zero. Our service fee starts from ₹999 (preparation, filing, follow-up, certificate).
Q: Can I cancel / surrender GST registration?
A: Yes. Cancellation can be done voluntarily (e.g., business closure) or by the GST officer (e.g., non-compliance). Apply for cancellation + file final return (GSTR-10).
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