GST registration is not decided by turnover alone. In India, you must assess your aggregate turnover, the state or Union territory from which you make supplies, whether you sell goods, services or both, and whether a compulsory-registration rule or a specific exemption applies. The usual headline limits are ₹20 lakh for most service or mixed-supply businesses, up to ₹40 lakh for qualifying businesses dealing exclusively in goods in applicable states, and lower limits in specified special-category states. These limits are subject to statutory conditions and notifications.
Applications are filed online on the GST Common Portal in FORM GST REG-01. Prepare PAN and contact details, constitution documents, authorized-person information, and premises proof that matches whether the property is owned, rented, leased or occupied with consent. An acknowledgement confirms receipt; it is not the same as approval. Clarifications, Aadhaar authentication, risk checks or physical verification can change the processing path.
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What GST registration does for a small business
GST registration creates a GST identification number (GSTIN) for the business or other taxable person and places the applicant within the GST compliance system. A registered person may have to issue tax invoices, collect and pay GST where applicable, file returns and maintain records. Registration can also matter when customers, marketplaces or other businesses require a GSTIN before purchasing or onboarding a supplier.
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The legal question is whether registration is required for the business’s facts. A small shop, consultant, manufacturer, online seller or mixed business can reach different answers because the law looks at the business’s aggregate turnover, location, nature of supply and statutory exceptions. A business below a headline threshold is not automatically outside GST in every situation, and a business above a threshold is not the only type that can be required to register.
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Eligibility: start with turnover, then test the exceptions
Headline thresholds confirmed for 2026
Section 22 of the Central Goods and Services Tax (CGST) Act provides a general threshold framework. A 9 February 2026 Lok Sabha answer summarizes the broad operating limits as follows:
| Business activity and location | Broad threshold summarized by the government | Qualification |
|---|---|---|
| Qualifying suppliers exclusively engaged in goods in applicable states | Up to ₹40 lakh | Available only where the higher limit has been notified and the conditions are met; it is not a blanket limit for every goods seller. |
| Service suppliers in applicable states | ₹20 lakh | Special-category-state rules can prescribe a lower limit. |
| Goods suppliers in specified special-category states | ₹20 lakh | The applicable state classification and notification control the result. |
| Service suppliers in specified special-category states | ₹10 lakh | This is the lower threshold summarized for the specified states. |
The ₹40 lakh figure is therefore not a universal exemption for anyone who sells a product. A business selling goods and services together may not qualify for the exclusively-goods limit. State or Union territory, notification conditions and the exact supply pattern must be checked before relying on it.
Use aggregate turnover, not one outlet’s sales
Eligibility uses aggregate turnover as defined under GST law. Do not simply compare the sales of one shop, one website or one GSTIN with a threshold. The calculation follows the statutory definition and can require a business to consider supplies made under the same PAN across locations and registrations, while excluding items that the law expressly excludes. Keep a year-to-date schedule of taxable, exempt, export and other relevant supplies and have the calculation checked when the business has more than one location or line of activity.
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Some statutory situations can require registration even when turnover is below a headline threshold. The exact categories and exemption notifications change the answer, and a complete current list cannot be reduced to one generic internet checklist. Interstate, e-commerce, exempt, mixed or unusual supplies deserve a specific review of the current CGST Act, applicable notifications and the rules for the relevant state.
Do not assume that every interstate seller must register, or that every online seller is automatically exempt. The nature of the supply, the customer, the marketplace arrangement and current notifications all matter. If an exception is important to your business model, document the legal basis rather than relying on a verbal assumption.
Exempt-only activities need separate analysis
A person dealing only in supplies that are wholly exempt or outside the taxable GST framework may have a different registration result from a business making taxable supplies. Mixed businesses cannot treat the exempt portion as if it were the whole business. List each major product and service, identify its classification and tax treatment, and then test the combined facts.
A practical eligibility triage
- Identify the relevant state or Union territory. Use the place from which the business makes taxable supplies and the registration rules applicable there.
- Calculate aggregate turnover. Use the legal definition and consolidate the supplies that must be considered under the same PAN; do not use only one branch’s receipts.
- Separate goods, services and mixed supplies. The higher goods threshold has conditions and does not automatically apply to a business that also supplies services.
- Test compulsory-registration rules and exemptions. Review the current Act and notifications for interstate, e-commerce, exempt, mixed or other unusual activities.
- Choose whether to register voluntarily if permitted. Voluntary registration is a business decision with continuing GST obligations; confirm the current consequences before filing.
Documents to prepare before opening REG-01
The live GST form determines the final upload fields. The following preparation list covers the information most applicants need, but the precise set depends on the constitution of the business and the premises arrangement.
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Core identity and contact records
- PAN of the proprietor or entity, as applicable.
- Mobile number and email address accessible to the primary authorized signatory, because portal verification and notices use these details.
- Legal name exactly as recorded against PAN.
- Photograph and identity or appointment information for promoters, partners, directors and the authorized signatory where the portal requests it.
Constitution proof by legal form
| Business constitution | Typical constitution evidence | Additional preparation |
|---|---|---|
| Sole proprietorship | Proprietor’s PAN and the constitution or business details requested by the form | Keep the proprietor’s identity and authorized-signatory information consistent across the application. |
| Partnership firm | Partnership deed | Prepare partner details and authorization evidence requested by the portal. |
| Company | Certificate of incorporation | Prepare director and authorized-signatory details and the company’s PAN information. |
| Other legal forms | The relevant registration certificate or document establishing the constitution | Use the document that matches the entity type selected in REG-01. |
CBIC Instruction No. 03/2025-GST states that, in the cases it addresses, a partnership deed is the constitution proof and officers should not demand unrelated MSME/Udyam or shop-licence documents as a substitute requirement. That does not remove the need to provide information or evidence specifically requested by the form for another purpose.
Business activity information
- Principal and additional places of business.
- Main goods and services, with HSN or service-classification information where the form asks for it.
- Promoter, partner, director and authorized-signatory information.
- Bank-account information if the live form requests it at the stage you are filing. The current portal guide describes bank details as optional at the initial stage covered by that guide, so do not treat an old checklist requiring a bank statement as a universal prerequisite.
Proof of the principal place of business
Your premises evidence should reflect the actual legal arrangement. A document that proves ownership is not interchangeable with a rent agreement, and a consent arrangement needs evidence from the person giving consent.
Owned premises
The GST portal guide gives a latest property-tax receipt, municipal khata copy or electricity bill as examples of ownership evidence. CBIC’s 2025 instruction adds that any one document from the prescribed list, or a similar document such as a water bill or another document prescribed under state or local law that clearly establishes ownership, should suffice in the situations covered by the instruction.
Rented or leased premises
Prepare the valid rent or lease agreement together with evidence supporting the lessor’s ownership, such as a property-tax receipt, khata or electricity bill. CBIC’s instruction distinguishes registered from unregistered agreements and explains when lessor identity proof may be needed. The required combination therefore depends on the agreement and the facts; do not upload a single ownership bill as if it replaced the tenancy document.
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For a shared or consent-based location, the portal guide lists a consent letter with evidence of the consenter’s ownership. CBIC Instruction No. 03/2025-GST gives more detailed handling for shared premises, consent arrangements and cases where a lease agreement is unavailable. Follow the current instruction for the actual arrangement and retain a clear chain showing who owns or controls the premises and who has authorized the business to use it.
“any one of the documents mentioned in the said list or any similar document such as water bill or any other document prescribed under the State or the local laws which clearly establishes the ownership of the premises submitted by the applicant should suffice.”
CBIC Instruction No. 03/2025-GST
File format and size
The portal guide currently describes PDF or JPEG uploads and a 1 MB limit for the cited premises-attachment workflow. Portal limits and screens are changeable. Check the live upload field immediately before filing, scan documents clearly, and keep each file within the limit shown on the form rather than relying on an older screenshot or checklist.
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How to apply for GST registration online
Step 1: Open a new registration
- Go to the official GST Common Portal.
- Choose Services > Registration > New Registration.
- Select the taxpayer type, state or Union territory and district.
- Enter the legal business name as recorded against PAN, PAN, primary authorized-signatory email and mobile number.
- Complete the portal verification. Successful validation generates a temporary reference number (TRN).
Step 2: Complete Part B with the TRN
Return to the registration service using the TRN and complete Part B. Enter the business constitution, promoters or partners, authorized signatory, principal and additional premises, goods and services and any other fields applicable to the selected taxpayer type.
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Use names, dates and addresses consistently with the uploaded documents. Inconsistencies between PAN data, the constitution proof, the authorization and the premises evidence are a common reason for clarification requests.
Step 3: Upload the relevant documents
Upload constitution proof, premises proof and the identity, appointment or authorization records requested for the entity type. Select the premises option that describes the facts instead of forcing an owned, rented or consent category that does not fit. If there are additional places of business, provide their details and evidence where required.
Step 4: Complete authentication and signature
The portal presents the verification route available to the applicant. This may involve Aadhaar OTP or, in applicable circumstances, biometric or document verification. Digital-signature requirements differ by entity type; the portal guide states that a DSC is mandatory for LLPs and companies in the submission flow it describes. Do not tell every proprietor that a hardware token is universally required.
Step 5: Submit and preserve the acknowledgement
Submit electronically and save the acknowledgement and reference details. Record the date and the contact details used for the application so the business can retrieve notices and track status. An acknowledgement proves that the application was received; it does not establish that registration has been granted.
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What happens after submission
Standard statutory processing windows
The registration rules provide for an electronic acknowledgement after receipt. In the specified standard sequence, the officer has a three-working-day action window, and a seven-working-day window applies after requested clarification or information. The rules also describe deemed approval when no action is taken within the applicable statutory period.
These provisions are not a promise that every applicant receives an approved GSTIN in three days. The clock and route depend on whether the application is complete, whether clarification is requested and whether special verification applies.
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Risk flags, Aadhaar issues and physical verification
CBIC’s current processing instruction explains that applications flagged as risky or requiring Aadhaar authentication or physical verification can follow a different path, with specified cases handled within 30 days. Monitor the portal instead of assuming that the standard sequence applies. If an officer requests clarification, respond with the requested information and documents within the stated time and keep proof of the response.
Apply within the statutory period when liability begins
Section 25 of the CGST Act provides a general 30-day application period from becoming liable to register, subject to the Act’s terms and special applicant categories. Identify the date on which liability arises, retain the turnover calculation and file in time. A delayed application can create tax and compliance consequences that are separate from whether the portal ultimately accepts the form.
Common situations and the right document path
| Situation | Eligibility or preparation question | Evidence or action to prioritize |
|---|---|---|
| Goods-only business in a state allowing the higher limit | Does the business meet every condition for the notified goods threshold and remain exclusively engaged in goods? | Document the goods-only activity and verify the state notification before relying on ₹40 lakh. |
| Consultant or other service business | Which service threshold applies in the relevant state or Union territory? | Calculate aggregate turnover and check the applicable ₹20 lakh or lower special-category limit. |
| Business selling goods and services | Can the mixed activity use the exclusively-goods threshold? | Separate the supplies and test the mixed-supply rule; do not assume the higher goods limit applies. |
| Rented shop or office | Does the agreement and ownership evidence match the lessor and premises? | Upload the rent or lease agreement plus supporting ownership evidence in the combination applicable to the tenancy. |
| Home office or shared premises | Who owns the property and who has authorized business use? | Use the consent or shared-premises route and provide the consenter’s ownership evidence where required. |
| Interstate, e-commerce or unusual supply | Does a compulsory-registration provision or notification apply? | Review the current CGST Act and notifications or obtain advice from a qualified GST practitioner. |
Frequent mistakes and how to correct them
Relying on turnover alone
Problem: The applicant sees a figure below ₹20 lakh or ₹40 lakh and stops the analysis.
Fix: Recheck state, goods-versus-services mix, aggregate turnover and compulsory-registration rules before deciding that registration is unnecessary.
Using the wrong premises category
Problem: An applicant selects “owned” for a rented property or submits only a utility bill for a tenancy.
Fix: Match the category to the legal arrangement and provide the agreement, ownership evidence or consent chain that applies to the facts.
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Problem: The legal name, PAN record, deed, authorization or address differs across fields and documents.
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Fix: Reconcile spelling, constitution, dates and address before upload. Explain a genuine difference in the clarification response rather than silently substituting a document.
Treating old checklists as current law
Problem: A legacy FAQ demands a bank statement or an unrelated licence even though the current form does not.
Fix: Follow the live portal fields and current CBIC instructions. Bank details described as optional at an initial stage in the current guide should not be treated as a universal prerequisite.
Assuming acknowledgement equals approval
Problem: The business starts presenting itself as registered immediately after submission.
Fix: Wait for the registration order or GSTIN confirmation, monitor notices and complete any authentication or physical-verification step requested by the portal.
Missing a clarification deadline
Problem: A notice sits unread because the applicant expects automatic approval.
Fix: Check the portal and registered email or mobile regularly, answer each question with a matching document and save the submission record.
Pre-filing checklist
- State or Union territory and district selected correctly.
- Aggregate-turnover calculation prepared under the GST definition.
- Goods, services and mixed supplies identified separately.
- Compulsory-registration and exemption notifications checked for the actual business model.
- PAN and legal name agree with the constitution selected in the form.
- Authorized signatory’s email and mobile are active and accessible.
- Constitution proof is ready for the entity type.
- Principal and additional premises are listed accurately.
- Premises evidence matches owned, rented, leased, consent or shared status.
- Files meet the format and size shown by the live portal.
- Authentication and signature method is available for the entity type.
- Acknowledgement and TRN will be saved after submission.
When professional help is sensible
A GST practitioner or chartered accountant can be useful when the business has several locations under one PAN, interstate or marketplace supplies, a mixture of taxable and exempt products, a disputed premises arrangement, a late-registration issue or uncertainty about a compulsory-registration provision. Professional advice is especially valuable when the decision turns on a notification rather than a simple turnover comparison. The official GST portal remains the application route; an intermediary does not replace the government’s form, verification or decision.
Keep the answer current
Thresholds, notifications, portal labels, upload limits and authentication flows can change. Before filing, check the live GST Common Portal, the current CGST Act and applicable notifications, and any relevant state guidance. The figures in this guide reflect the government threshold confirmation dated 9 February 2026 and the processing and portal material available through 13 October 2026; a later notification can change the result for a particular business.
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