GST Registration Online: Documents Required, Limit & Process

A marketplace wants your GSTIN before it lists your products. A corporate client will not release payment without a tax invoice. Or your sales have quietly crossed ₹20 lakh and you are not sure whether you are already late. Most businesses come to GST registration because someone else has asked for it.

GST registration online is done free on gst.gov.in through Form GST REG-01. You need to register once your aggregate turnover crosses ₹40 lakh for goods or ₹20 lakh for services (lower in special category states), or immediately if you fall in a compulsory category such as inter-state supply of goods or selling goods through e-commerce. With Aadhaar authentication, most clean applications are approved in about 7 working days, and eligible small B2B suppliers can get registration in 3 working days under the Rule 14A scheme.

GST Registration Limit: Threshold Table

The threshold is tested on aggregate turnover: the total value of taxable, exempt, export and inter-state supplies made under the same PAN across India, excluding GST itself and inward supplies taxed under reverse charge.

Special category states such as Manipur, Mizoram, Nagaland and Tripura have lower limits, and a few states did not adopt the ₹40 lakh goods limit. Check your state's position before relying on the higher figure.

Here is a simple example. A Delhi-based design consultant billed ₹1.6 lakh a month and crossed ₹20 lakh in January. She must apply within 30 days of crossing the limit. If she waits until June, she may have to pay 18% GST out of her own pocket on invoices already raised without tax, plus interest.

When GST Registration Is Compulsory Regardless of Turnover

Under Section 24 of the CGST Act, the following must register even if turnover is below the threshold:

• Persons making inter-state taxable supply of goods.
• Sellers supplying goods through e-commerce operators such as online marketplaces.
• Casual taxable persons, such as exhibitors at a trade fair in another state.
• Non-resident taxable persons supplying in India.
• Persons liable to pay tax under reverse charge.
• Persons required to deduct TDS or collect TCS under GST, including e-commerce operators.
• Input service distributors and agents supplying on behalf of other taxable persons.

In our practice we often see online sellers assume the ₹40 lakh limit protects them. For goods sold through marketplaces, it usually does not, and our e-commerce accounting team typically starts by fixing the registration position before reconciling settlement reports.

Documents Required for GST Registration

The document set depends on the constitution of the business. Scans must be clear, and the names and addresses must match PAN and Aadhaar records.

For the principal place of business, upload the latest electricity bill or property tax receipt, plus a rent agreement if rented, or an NOC with the owner's ID if the premises belong to a relative. A shared co-working space needs the co-working agreement and the provider's utility bill.

If your entity is not yet formed, sort that out first. For example, many founders complete private limited incorporation and opt for GSTIN through AGILE-PRO-S in the same SPICe+ filing.

Step-by-Step GST Registration Online on gst.gov.in

1. Start Part A of REG-01. Go to gst.gov.in, then Services, Registration, New Registration. Select "Taxpayer", your state and district, and enter the legal name as per PAN, the PAN, mobile number and email.
2. Verify OTPs and get a TRN. Enter the separate OTPs sent to mobile and email. The portal generates a Temporary Reference Number (TRN), which is valid for 15 days to complete Part B.
3. Log in with the TRN. Choose "Temporary Reference Number", enter the TRN and captcha, and verify the fresh OTP.
4. Fill in business details. Enter trade name, constitution, date of commencement, date on which liability arose and reason for registration. This is also where you choose regular, composition or the Rule 14A option.
5. Add promoters and authorised signatory. Enter details and upload photographs for each proprietor, partner or director, and nominate the authorised signatory with proof of authority.
6. Enter place of business details. Provide the principal place of business with geo-coordinates, nature of possession and supporting documents, and add any additional places of business in the same state.
7. Declare goods and services. Enter up to five main HSN codes for goods and SAC codes for services. Choose carefully, because officers compare these with your trade name and documents.
8. Opt for Aadhaar authentication. Select "Yes" for Aadhaar authentication for the promoters and authorised signatory; an authentication link is sent to each person's mobile and email.
9. Verify and submit. Submit using DSC (mandatory for companies and LLPs) or EVC for others. An Application Reference Number (ARN) is generated.
10. Track and respond. Track status using the ARN. If the officer raises a query in Form REG-03, reply in Form REG-04 within 7 working days. Once approved, the registration certificate in REG-06 with your 15-digit GSTIN is available on the portal.

Aadhaar and Biometric Authentication

Aadhaar authentication is the single biggest factor in how quickly you get your GSTIN. When authentication is successful and documents are clean, applications are normally processed in about 7 working days.

If you do not opt for Aadhaar authentication, or if the system flags your application on risk parameters, the officer may order physical verification of your premises. That can stretch approval to around 30 days.

For flagged or higher-risk applicants, OTP authentication is replaced by biometric authentication and photo capture. The applicant books a slot and visits a GST Suvidha Kendra with original documents.

The Rule 14A 3-Working-Day Registration Scheme

From 1 November 2025, Rule 14A of the CGST Rules gives a simplified route for low-risk applicants. If you opt for it at the application stage and complete Aadhaar authentication, registration is granted within 3 working days on a deemed approval basis.

The condition is that your output tax on supplies to registered persons (B2B) is not expected to exceed ₹2.5 lakh per month. Only one registration under this scheme is allowed per PAN in a state. If your liability grows beyond the limit, you apply to withdraw from the scheme in Form REG-32, and the order is issued in Form REG-33.

Who should choose Rule 14A

• Small traders and service providers whose clients are mainly consumers.
• Freelancers and consultants with modest B2B billing, for example ₹8 lakh a month of services at 18% (₹1.44 lakh tax).
• New businesses that need a GSTIN quickly to sign a first contract or onboard on a platform.

Who should not choose Rule 14A

• Distributors and wholesalers whose B2B tax will cross ₹2.5 lakh a month soon. For example, B2B sales of ₹15 lakh a month at 18% already means ₹2.7 lakh of output tax.
• Businesses planning several registrations or branches in the same state under one PAN.
• Applicants unable to complete Aadhaar authentication, since it is a precondition.

Rule 10A: Bank Account Details After Registration

Many businesses register without a bank account in the business name, especially new companies and firms. Rule 10A requires you to add bank account details within 30 days of the grant of registration, or before filing GSTR-1 or IFF, whichever is earlier.

Missing this step is now a common reason for suspension. The account should be in the name of the business, or in the proprietor's name for a proprietorship, and the PAN should match. If you still need one, our team can assist with current account opening and then file the non-core amendment on the portal.

Composition or Regular: Which Should You Choose?

Composition generally works for a local retailer or small manufacturer selling to consumers within the state. Regular registration is better if your customers are businesses that want input tax credit, or if you buy heavily and would otherwise lose credit.

For example, a Delhi retailer with ₹80 lakh of sales to walk-in customers can pay a low composition rate on turnover with minimal paperwork. A supplier of the same size selling to companies should stay regular, because buyers will prefer a vendor whose invoices carry creditable GST.

Common Reasons for Queries and Rejection

• Address proof mismatch. The utility bill address differs from the address typed in the application, or the bill is in someone else's name without an NOC.
• Unsigned or incomplete rent agreement. Missing pages, missing signatures or an agreement that has expired.
• Wrong authorised signatory proof. No board resolution for a company or no authorisation letter for a firm.
• Unclear photographs or documents. Blurred scans, cropped PANs or documents uploaded in the wrong field.
• HSN or SAC that does not match the business. A "consultancy" name with only trading HSN codes attracts a query.
• Premises not found during physical verification. No signboard, locked office or a residential address with no sign of business.
• Missing reply to REG-03. If you do not reply within 7 working days, the application can be rejected in Form REG-05.

In our practice we often see that most queries are about the place of business. Checking the bill, rent deed and typed address line by line before submission avoids most of them.

Voluntary GST Registration: Pros and Cons

You can register voluntarily even below the threshold. It is a business decision, not just a tax one.

Pros:

• You can claim input tax credit on purchases, capital goods and services.
• Business clients and large companies prefer GST-registered vendors.
• Marketplaces, government portals and tenders often require a GSTIN.
• It supports future inter-state sales without a fresh application.

Cons:

• You must charge GST on all taxable supplies, which may make you costlier for consumers.
• Monthly or quarterly returns must be filed even for nil activity, with late fees if missed.
• Continuous non-filing for six months can lead to cancellation.
• Bookkeeping and invoicing discipline becomes mandatory from day one.

If you do register, plan the monthly routine. Our bookkeeping services keep sales and purchase records ready for each return cycle, so you are not rebuilding data at the deadline.

What Changed in 2025–26

GST 2.0 rate rationalisation from 22 September 2025 moved most goods and services to two main slabs of 5% and 18%, with 40% for sin and luxury goods. Rule 14A simplified registration went live on 1 November 2025.

On the compliance side, GSTR-3B outward liability (Table 3) has been hard-locked since the July 2025 tax period, and the 3-year time bar means very old returns can no longer be filed at all. A new registrant who ignores returns in the first few months can find the registration cancelled quickly.

How Startup India Files Helps With GST Registration Online

• Eligibility check: threshold, compulsory registration and whether Rule 14A or composition suits you.
• Document review line by line, including rent agreements, NOCs and board resolutions.
• Complete REG-01 filing, Aadhaar authentication support and biometric appointment guidance.
• Replies to REG-03 queries and follow-up until the REG-06 certificate is issued.
• Rule 10A bank detail amendment and setup for your first GSTR-1 and GSTR-3B.

Our CA-led team in Delhi handles GST registration online for businesses across India. Once your GSTIN is live, we continue with monthly GST return filing so the registration stays active. Call +91-9971668562 or reach us through our contact page to start today.

Frequently Asked Questions

What is the turnover limit for GST registration?

₹40 lakh for suppliers of goods only and ₹20 lakh for service providers, based on all-India aggregate turnover. The limits are ₹20 lakh and ₹10 lakh in special category states.

Is there any government fee for GST registration?

No. GST registration on gst.gov.in is free of cost.

How long does GST registration take?

About 7 working days with successful Aadhaar authentication and clean documents. Rule 14A applicants get registration within 3 working days, while physical verification cases can take around 30 days.

Can I get GST registration at my home address?

Yes, if you run the business from there. Upload a utility bill and an NOC from the owner if the house is not in your name.

Do I need GST registration to sell on Amazon or Flipkart?

For goods, sellers on e-commerce platforms are generally required to register regardless of turnover. Check current conditions with your advisor before listing.

What happens if I register late?

You must pay tax on supplies from the date you became liable, with 18% interest, and penalties can apply.

Can I exit the Rule 14A scheme later?

Yes. File Form REG-32 when your B2B tax liability is expected to exceed ₹2.5 lakh per month, and the order is issued in REG-33.

Final Word

GST registration online is quick when the threshold decision, documents and scheme choice are right at the start. Register within 30 days of crossing the limit, choose Rule 14A or composition only if it genuinely fits, and add your bank details under Rule 10A. If you are a small business, pairing GSTIN with Udyam registration also opens MSME payment protection and scheme benefits.

This guide is for general information based on the law as on 22 September 2026. Rules and portal processes change — confirm on the official portal or speak to our team before filing.