GST Registration 2026 — Online Process, Threshold, Documents & Composition
GST Registration 2026: Apply online for GSTIN at gst.gov.in. Threshold limits (₹40 lakh goods / ₹20 lakh services), documents, composition scheme, Aadhaar authentication and 7-day issuance.
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Quick summary. Goods & Services Tax (GST) registration is mandatory for any business whose annual turnover crosses ₹40 lakh (goods) / ₹20 lakh (services) — and ₹20 lakh / ₹10 lakh respectively in special-category states (NE & hill states). Apply online at gst.gov.in — free, takes 7 working days, gets you a 15-digit GSTIN. Two filing schemes: Regular (monthly returns + full ITC) or Composition (quarterly returns, lower rate, no ITC, turnover up to ₹1.5 crore for goods / ₹50 lakh for services). Aadhaar-authenticated registrations are processed faster (3 working days) versus 7 days for non-authenticated.
GST replaced 17 indirect taxes (central excise, service tax, VAT, CST, octroi, etc.) on 1 July 2017. As of March 2026, 1.45 crore businesses are registered under GST. The system is structured around the GSTIN — a 15-digit identifier (2-digit state code + 10-digit PAN + 1-digit entity type + 1 alphabet + 1 checksum) — which becomes your tax-and-trade identity for all input-tax credits, e-invoicing, e-way bills, and GST returns.
The 2024 reform requiring Aadhaar-based biometric authentication for high-risk applicants has cut GST fraud significantly. From January 2025, biometric verification at GSK (GST Suvidha Kendras) is mandatory for new registrations in 14 states; Aadhaar OTP authentication is sufficient elsewhere.
At a glance
| Detail | Information |
|---|---|
| Threshold (goods) | ₹40 lakh annual turnover (₹20 lakh in special-category states) |
| Threshold (services) | ₹20 lakh annual turnover (₹10 lakh in special-category states) |
| Registration fee | Free (₹0 government fee; CA/intermediary fees vary ₹500–₹2,500) |
| Timeline | 3 working days (Aadhaar-authenticated); 7 working days (non-authenticated) |
| GSTIN | 15-digit alphanumeric identifier |
| Compulsory registration | Inter-state supply, e-commerce sellers, casual taxable persons (regardless of threshold) |
| Composition scheme — turnover cap | ₹1.5 crore (goods) / ₹50 lakh (services) |
| Composition rate | 1% (manufacturers + traders) / 5% (restaurants) / 6% (services) |
| Official portal | gst.gov.in |
Who must register?
Educational Qualification
Not applicable
Age Limit (As on Date of application)
18 to 120 Years
Other Requirements
- Nationality: Indian / foreign business operating in India
- Annual turnover crosses ₹40 lakh (goods) / ₹20 lakh (services) — ₹20 lakh / ₹10 lakh in NE and hilly states
- ANY inter-state supply of taxable goods / services (no threshold — even ₹1 sale across states triggers registration)
- ANY e-commerce seller selling on Amazon / Flipkart / Meesho — mandatory regardless of turnover
- Casual taxable person (e.g., trade fair stalls, exhibition vendors) — temporary 90-day registration
- Non-resident taxable person (foreign business making India-source taxable supply)
- Reverse-charge mechanism applicable goods/services (e.g., GTA, advocate services)
- TDS / TCS deductors under GST
Documents required
While filling online form
- PAN of the entity (proprietor PAN for sole proprietorship; entity PAN for company / LLP / partnership)
- Aadhaar of the proprietor / partners / directors
- Constitution proof — Partnership Deed / Certificate of Incorporation / LLP Agreement / Trust Deed
- Address proof of principal place of business — own (latest electricity/property tax bill) OR rented (rent agreement + landlord NoC + landlord's electricity bill)
- Bank account proof — first page of passbook or cancelled cheque or bank statement (within 2 months)
- Photograph of authorised signatory (passport size, JPG ≤ 100 KB)
- Letter of Authorisation (for partnership / company — declaring authorised signatory)
- Digital Signature Certificate (Class 3) — mandatory for company / LLP; optional for proprietor (Aadhaar OTP works for proprietor)
How to register
Step 1 — Generate Temporary Reference Number (TRN)
- Open gst.gov.in → Services → Registration → New Registration.
- Fill: business type (Individual / Company / Partnership), state, district, legal name (as on PAN), email, mobile, PAN.
- OTP to mobile + email → enter and verify.
- TRN generated (15 minutes validity); use it to login for Part B.
Step 2 — Fill Part B (full application)
Login with TRN → fill all 11 sections:
- Business details (legal name, trade name, constitution, district, sector — manufacture / trade / service)
- Promoter / partners / directors with PAN + Aadhaar + photograph
- Authorised signatory (often same as proprietor for sole proprietorship)
- Principal place of business — full address + ownership proof + photograph
- Additional places of business (warehouse, branch)
- Goods and services list — choose top 5 HSN codes
- Bank account — IFSC + account number + IFSC-validated automatically
- State-specific information (e.g., Profession Tax registration)
- Verification — Aadhaar OTP / DSC
Step 3 — Aadhaar authentication
Choose Yes to Aadhaar authentication — it gets you GSTIN in 3 days vs 7. OTP arrives on Aadhaar-linked mobile. In 14 states, biometric authentication at the nearest GSK is required (book online; visit with Aadhaar).
Step 4 — Officer review
Within 3 / 7 working days, the GST officer reviews. Possible outcomes:
- Approved — GSTIN issued + GST Registration Certificate downloadable.
- Query (REG-03) — clarification raised. Reply within 7 days via REG-04.
- Rejected (REG-05) — re-apply afresh; common reasons: wrong address proof, business activity mismatch.
Step 5 — Display GSTIN
Once GSTIN is issued, display it at the entrance of every business premises and on every invoice. The clock for first GSTR-3B return starts on the GSTIN issue date.
⏰ Last Date: Open (rolling — register within 30 days of crossing threshold)
Apply for GSTINClicking this button will take you to the official government portal.
Composition vs Regular scheme
| Aspect | Regular | Composition |
|---|---|---|
| Turnover cap | No limit | ₹1.5 cr (goods) / ₹50 lakh (services) |
| Tax rate | Standard GST (0% / 5% / 12% / 18% / 28%) | 1% (mfg/trader) / 5% (restaurant) / 6% (service) |
| Input Tax Credit (ITC) | Available | NOT available |
| Returns | GSTR-1 (monthly) + GSTR-3B (monthly) | CMP-08 (quarterly) + GSTR-4 (annual) |
| Inter-state supply | Allowed | NOT allowed |
| E-commerce platform sales | Allowed | NOT allowed (excluded under Section 10(2)(d)) |
| B2B invoices | Tax invoice | Bill of Supply (cannot collect GST from buyer) |
| Best for | High-margin business with ITC opportunities | Small retailers / restaurants with mostly B2C sales |
When to pick Composition. If you sell only within your state, mostly to end consumers, have low ITC opportunities, and revenue is under ₹1.5 crore — Composition saves time (quarterly vs monthly filing) and money. Most kirana stores, small restaurants, salons, local bakeries pick Composition.
After registration — first compliance steps
- Set up GST-compliant invoice with GSTIN, place of supply, HSN code, tax rates.
- Implement e-invoicing if turnover > ₹5 crore (mandatory since 1 August 2023).
- First GSTR-3B return by the 20th of the next month.
- Maintain books — sales register, purchase register, stock register; retain for 6 years.
- Reconcile GSTR-2A / 2B with purchases — for accurate ITC claim.
Common rejection reasons & fixes
| Reason | Fix |
|---|---|
| Address proof not in business name | Submit rent agreement + landlord NOC + landlord’s utility bill |
| Photograph of premises not clear | Upload a fresh photo showing the GSTIN board prominently visible at entrance |
| HSN code mismatch with declared activity | Pick correct HSN aligned with what you actually sell — at least 4-digit precision |
| Bank account not validated | Use a bank that supports IFSC validation; cross-check IFSC code |
| PAN-Aadhaar mismatch | Update Aadhaar to match PAN exactly (especially initials and DOB) before reapplying |
Frequently asked questions
1. What is the GST registration threshold in 2026?
2. Is GST registration free?
3. How long does GST registration take?
4. Can I sell on Amazon without GST?
5. What is the difference between Regular and Composition scheme?
6. When do I need a Digital Signature Certificate?
7. What if I miss the registration deadline?
8. Can I cancel GST registration if my business shuts down?
Latest updates
The 2026 GST Council expanded biometric authentication to 5 more states (Bihar, Jharkhand, Odisha, Chhattisgarh, Goa) effective February 2026. The e-invoicing threshold remains ₹5 crore. From April 2026, the GST portal mobile app lets sole proprietors complete the entire registration on phone with Aadhaar Face-RD authentication. The Council also approved the Invoice Management System (IMS) for matched-buyer/seller invoice reconciliation, going live for all taxpayers from October 2025.
Official links
Disclaimer. SarkariBaba is an independent information publisher. GST thresholds, rates, and biometric-state list are revised by the GST Council periodically — verify on gst.gov.in and consult a tax professional before relying on this article for compliance decisions.
