GST registration is done online on gst.gov.in by filing Form GST REG-01, and the government charges no fee for it. A business must register within 30 days of crossing the turnover threshold, which for a Delhi business is ₹40 lakh a year for goods or ₹20 lakh for services. The officer normally decides within 7 working days, or 30 days if a physical verification is ordered. Small businesses that opt for the Rule 14A scheme can be registered within 3 working days.
This guide covers who must register, the documents you upload, the step-by-step process and what happens after approval, as of 24 September 2026.
GST registration limit: when you must apply
Registration becomes compulsory when aggregate turnover in a financial year crosses the threshold for your state, or earlier if your business falls into a compulsory category. Aggregate turnover is calculated on an all-India basis for the same PAN and includes taxable, exempt and export supplies. For a Delhi business the limits are ₹40 lakh a year for a supplier of goods only and ₹20 lakh for a supplier of services or of both.
Once you cross the limit, you must apply within 30 days under section 25 of the CGST Act. Registration is also state-wise: a business that supplies from two states needs a separate GSTIN in each. Registering is free and fully online, and the officer normally decides within 7 working days. The limits for each state are in the table below.
| Type of supplier | Threshold (most states, including Delhi) | Lower threshold |
|---|---|---|
| Exclusively goods | ₹40 lakh | ₹20 lakh in Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura and Uttarakhand |
| Services or mixed supplies | ₹20 lakh | ₹10 lakh in Manipur, Mizoram, Nagaland and Tripura |
These limits come from section 22 of the CGST Act and Notification 10/2019-Central Tax, as summarised in the CBIC registration flyer. Businesses below the limit can still register voluntarily, which many do because their business customers want to claim input tax credit.
Compulsory registration, whatever the turnover
Some businesses must register from their first sale. The main categories are:
- Most suppliers making inter-state supplies of goods (small service providers and handicraft suppliers are relieved).
- Casual taxable persons and non-resident taxable persons.
- Persons liable to pay tax under reverse charge.
- E-commerce operators, and those required to collect tax at source.
- Input service distributors and government bodies required to deduct GST TDS.
If the GST basics are still new, read what GST is and how it works first; the registration choices make more sense once you know how credit flows.
Is there a fee for GST registration?
No. The instructions to Form GST REG-01 in the CGST Rules state that no fee is payable for filing an application for registration (CGST Rules, Part B: Forms). The application is made entirely online, and no hard copy needs to be sent anywhere.
What people often call a “GST registration fee” is the professional charge of a CA, tax consultant or GST Practitioner who prepares the application. That fee is set by the professional, not the government, so compare quotes and check exactly what is included.
Documents required for GST registration
You upload scanned copies as PDF or JPEG files. On the portal’s checklist, constitution proofs and a rent or lease agreement can be up to 1 MB, while most other proofs and the photographs are limited to 100 KB. The GST portal’s document checklist lists what each type of business needs.
| Purpose | Documents accepted |
|---|---|
| Identity | PAN of the business (and of the proprietor, partners or directors); Aadhaar for authentication |
| Constitution of business | Partnership deed, certificate of incorporation, trust deed or registration certificate (not needed for a proprietor) |
| Photographs | Photo of each promoter or partner and of the authorised signatory |
| Authorised signatory | Letter of authorisation, or board or managing committee resolution with acceptance |
| Principal place of business | Electricity bill, property tax receipt or municipal khata copy; plus rent agreement or a consent letter if the premises are not owned |
| Additional places of business | The same proofs for each additional location |
Address proof causes more queries than anything else. The name on the electricity bill or rent agreement should match the owner who signs the consent letter, and the address you type should match the document exactly.
Documents required, at a glance, by type of business
The portal’s checklist is organised by purpose, not by business type, so use this table as a guide and check the checklist for your own case. The proof of constitution is the document that changes with the type of business; the rest is common to all.
| Type of business | Proof of constitution (from the checklist) | Also needed |
|---|---|---|
| Proprietorship | None; the proprietor’s PAN and Aadhaar identify the business | Photograph, proof of the principal place of business |
| Partnership firm | Partnership deed | PAN of the firm and partners, a photograph of each partner, authorised signatory letter |
| Company or LLP | Certificate of incorporation | Board resolution and acceptance letter for the authorised signatory, photographs of directors |
| Trust, society, club or similar body | Trust deed, registration certificate or other proof of constitution | Managing committee resolution and acceptance letter for the authorised signatory |
GST registration process: step by step
The application has two parts. Part A verifies your identity and generates a Temporary Reference Number (TRN); Part B collects the full business details. The steps below follow the portal’s registration manual.
- Go to gst.gov.in, then Services, Registration, New Registration, and choose “Taxpayer”.
- In Part A, enter the state, district, legal name as per PAN, PAN, email and mobile number, then verify both with OTPs. The portal issues a TRN.
- Log in with the TRN within 15 days, or the draft is purged, and open Part B.
- Fill the tabs: business details, promoters or partners, authorised signatory, principal and additional places of business, goods and services (HSN or SAC codes) and state-specific information.
- Opt for Aadhaar authentication. The portal emails and texts an authentication link valid for 15 days; complete it for the promoter and authorised signatory.
- Verify and submit with DSC (compulsory for companies and LLPs), e-signature or EVC. An Application Reference Number (ARN) arrives by email and SMS.
Where the system flags an application on risk parameters, Rule 8(4A) requires biometric Aadhaar authentication, a photograph and verification of original documents at a GST Suvidha Kendra. The application counts as complete only after that visit.
How long does GST registration take?
Under Rule 9, the officer must approve a complete application within 7 working days. If Aadhaar authentication is not done, or the application is picked for physical verification, the limit becomes 30 days.
- Query: if something is missing, the officer issues a notice in Form GST REG-03, and you reply in REG-04 within 7 working days.
- Approval: the registration certificate (Form GST REG-06) and GSTIN appear on the portal dashboard.
- Deemed approval: if the officer does not act within these time limits, the application is treated as approved.
- Rejection: a reasoned order is issued, and you can apply again or appeal.
Rule 14A: registration in 3 working days for small businesses
Since 1 November 2025, small businesses can choose a simplified route under Rule 14A of the CGST Rules. It suits a supplier whose output tax on supplies to registered buyers will not exceed ₹2.5 lakh a month. That figure counts CGST, SGST or UTGST, IGST and cess together (GSTN advisory, 1 November 2025).
- Select “Yes” under “Option for registration under Rule 14A” in Form REG-01.
- Aadhaar authentication is mandatory for the primary authorised signatory and at least one promoter or partner.
- Registration is granted electronically within 3 working days of the ARN, subject to successful authentication.
- Only one Rule 14A registration is allowed per PAN in a state or union territory.
If the business grows, it can leave the scheme by filing Form GST REG-32, a facility enabled in February 2026. From 1 April 2026, the business must have filed returns for at least one tax period, and all returns due, before applying (GSTN advisory, 21 February 2026). Once withdrawal is allowed in Form REG-33, the ₹2.5 lakh limit stops applying from the next month.
After registration: your first compliance steps
Registration starts your compliance clock. Within the first few weeks:
- Download the registration certificate and display it, with your GSTIN, at each place of business.
- Add bank account details on the portal; GST law requires this soon after registration and before your first GSTR-1.
- Set up GST-compliant invoices with your GSTIN, HSN or SAC codes and correct tax splits.
- Decide between monthly filing and the QRMP scheme if your turnover allows.
- File GSTR-1 and GSTR-3B for every period, even with no sales. Our GST return filing guide covers the due dates and the new locked GSTR-3B.
Common reasons applications get queried or rejected
Most delays come from details that do not match across documents:
- Name on the PAN differs from the name typed in the form.
- Address proof in someone else’s name without a valid consent letter or rent agreement.
- Blurred or incomplete scans, or a document uploaded in the wrong field.
- Aadhaar authentication not completed within the 15-day window.
- Wrong HSN or SAC codes for the actual business activity.
Accountants who can prepare a clean registration file are valued by small businesses. Filing registrations for clients is also one of the tasks an enrolled GST Practitioner can do; see how to become a GST Practitioner and what the work pays and leads to. IPA’s GST course in Delhi (2 months, placement assistance) covers registration, returns and reconciliation on the portal workflow. To compare institutes, use the checklist for choosing a GST return filing course.
How we teach this at IPA
Registration and amendments form their own module in IPA’s GST course, taught on the GST portal with realistic business data. That module comes before return filing, input tax credit and challans, the same order in which a new business meets these tasks.
Frequently asked questions
What is the government fee for GST registration?
There is none. The CGST Rules state that no fee is payable for filing Form GST REG-01. Any amount you pay goes to the professional who prepares the application.
Is GST registration mandatory below ₹20 lakh turnover?
Not usually. A Delhi business below ₹40 lakh (goods) or ₹20 lakh (services) need not register unless it falls into a compulsory category, such as making inter-state supplies of goods or selling through certain e-commerce routes.
Can I get GST registration without a shop or office?
Yes. You can register using your residence as the principal place of business, supported by an electricity bill or property tax receipt, plus a consent letter if the property belongs to a family member.
How many days does GST registration take?
Normally up to 7 working days after a complete application, or 30 days if physical verification is required. Under the Rule 14A scheme for small businesses, registration is granted within 3 working days of the ARN, subject to Aadhaar authentication.
Can I register for GST myself without a consultant?
Yes. The process is designed for self-filing on gst.gov.in. A consultant mainly helps with document preparation, HSN codes and replying to queries.