GST Registration Guide — Thresholds of ₹40 Lakh and ₹20 Lakh, Who Must Register Regardless of Turnover, Documents, Jurisdiction Search, Aadhaar and Biometric Authentication, the 3-Day Simplified Route, E-Commerce Sellers and What Changes After You Get the GSTIN
₹40 L / ₹20 L
Turnover threshold for goods / services in most states (₹20 L / ₹10 L in special-category states)
0
Threshold for inter-state supply of goods, reverse-charge recipients, casual dealers, e-commerce operators and TDS/TCS deductors
7 / 30 days
Officer's time to approve or query — 7 working days with Aadhaar authentication, 30 when physical verification is ordered
3 days
Simplified automated registration for low-risk applicants (monthly output tax up to ₹2.5 lakh) from 1 November 2025
Guide by BookMyCA's Chartered Accountants · pan-India serviceLast verified against official guidelines on 6 September 2026.
Video Explanation & Insights
GST registration: how to search the jurisdiction of your area
6 videos on this topic
Who must register
| Category | Rule |
|---|---|
| Supplier of goods | Aggregate turnover above ₹40 lakh in a financial year (₹20 lakh in the special-category states; some states retained ₹20 lakh for goods — Telangana, Puducherry and others) |
| Supplier of services | Above ₹20 lakh (₹10 lakh in Manipur, Mizoram, Nagaland, Tripura) |
| Inter-state supply of goods | Compulsory from the first rupee; inter-state services enjoy the ₹20 lakh threshold |
| Reverse-charge recipients, casual taxable persons, non-residents, agents, input service distributors, TDS/TCS deductors, OIDAR providers | Compulsory regardless of turnover (section 24) |
| Sellers through e-commerce operators | Compulsory for inter-state or where the operator collects TCS; since 1 October 2023 an unregistered person may sell goods intra-state through an operator with an enrolment number if turnover is within the threshold |
| Voluntary registration | Anyone may register to pass input credit to customers, participate in tenders or sell across states |
Aggregate turnover is measured on the PAN across all states and includes exempt and export supplies but excludes GST and inward reverse-charge supplies. Register within 30 days of becoming liable; late registration attracts penalty of 10% of tax due (minimum ₹10,000) and loss of credit on earlier purchases.
Documents by constitution
| Constitution | Documents |
|---|---|
| Proprietorship | PAN and Aadhaar of the proprietor, photo, bank proof (cancelled cheque / first page of passbook / statement), premises proof |
| Partnership / LLP | Partnership deed or LLP agreement and COI, PAN of the firm, PAN-Aadhaar-photo of partners, authorisation letter for the authorised signatory, bank proof, premises proof |
| Company | Certificate of incorporation, PAN, MOA/AOA, board resolution naming the authorised signatory, PAN-Aadhaar-photo of directors, DSC of the signatory, bank proof, premises proof |
| Premises — owned | Latest property tax receipt, electricity bill or municipal khata |
| Premises — rented | Rent agreement plus the owner's ownership proof; if the agreement is unregistered or missing, an NOC and the owner's ID; a shared or consent premises needs a consent letter |
| Special cases | SEZ unit approval, trust deed for trusts, registration certificate for societies, government order for departments |
Finding your Centre and State jurisdiction
- 1Every GSTIN is administered either by the Central tax office (CBIC) or the State tax office — allotted 90:10 for turnover below ₹1.5 crore and 50:50 above. The form still asks you to choose both a State jurisdiction (ward/circle) and a Central jurisdiction (commissionerate → division → range).
- 2State jurisdiction: use the 'Search Taxpayer' or the state commercial-tax department's ward locator; wards follow pin codes and localities.
- 3Central jurisdiction: open cbic-gst.gov.in → 'Know your Jurisdiction', pick the state and the district/locality; the page shows commissionerate, division and range with the address covered.
- 4Enter both in Part B of REG-01; the system assigns the registration to one administration after approval. A wrong jurisdiction does not invalidate the registration but slows every future correspondence and refund.
- 5Business verticals: since 2019 multiple registrations in one state are allowed per place of business without the 'vertical' condition — a branch, a warehouse and a factory may each hold a GSTIN or share one.
Application to GSTIN
- 1Part A of REG-01 on gst.gov.in: PAN, mobile, e-mail → OTP → Temporary Reference Number (TRN), valid 15 days.
- 2Part B: business details, promoters, authorised signatory, principal and additional places of business, goods/services (HSN/SAC), bank details (can be added within 45 days), state-specific information, Aadhaar authentication choice.
- 3Aadhaar authentication of the primary signatory and one promoter: OTP-based, or a biometric appointment at the GST Suvidha Kendra when the risk system flags the application — carry originals of the documents uploaded.
- 4Submit with DSC (companies/LLPs must) or EVC; an ARN is generated. The officer approves within 7 working days, or issues a REG-03 query to be answered within 7 days, or orders physical verification (30 days). Since 1 November 2025 low-risk applicants can opt for simplified registration granted automatically within 3 working days.
- 5REG-06 certificate is downloaded from the portal; the GSTIN (15 characters: state code, PAN, entity number, Z, check digit) is effective from the date liability arose if applied within 30 days, else from the date of grant.
Obligations from day one
- •Display the certificate at every place of business and the GSTIN on the name board.
- •Issue tax invoices (or bills of supply under composition) with the mandatory fields; e-invoicing applies once turnover crosses ₹5 crore in any year since 2017-18.
- •Returns: GSTR-1 and GSTR-3B monthly (or QRMP quarterly with monthly payment), GSTR-9 above ₹2 crore, GSTR-9C above ₹5 crore; composition dealers file CMP-08 and GSTR-4.
- •E-way bills for goods movement above ₹50,000, and reverse-charge tax on notified inward supplies.
- •Amend the registration (REG-14) within 15 days of any change in name, address, partners or authorised signatory; core changes need approval.
- •Cancellation (REG-16) when the business closes, turnover falls below the threshold or the constitution changes; file the final return GSTR-10 within three months. Six months of non-filing invites suo-motu cancellation; revocation must be sought within 90 days.
GST registration: questions we are asked
For goods, not until ₹40 lakh (₹20 lakh in some states); for services, ₹20 lakh. Register voluntarily if your customers need input credit.
Only intra-state, within the threshold, with an enrolment number under the 2023 relaxation; inter-state sales through a marketplace require registration.
Typically 3 to 7 working days with Aadhaar authentication; up to 30 days if physical verification is ordered; the simplified route promises 3 working days for low-risk applicants.
Read the REG-05 order, fix the reason (usually premises proof or name mismatch) and reapply; there is no bar on a fresh application.
Yes — registration is state-wise; a warehouse or office in another state needs its own GSTIN on the same PAN.
Yes — documents, jurisdiction, Aadhaar/biometric step, query replies, and the invoicing and return set-up after the GSTIN is issued.