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In India, GST registration is usually required when PAN-level aggregate turnover crosses the applicable limit, but turnover is not the only test. As of 12 November 2026, CBIC guidance sets the general threshold at ₹40 lakh for businesses supplying only goods and ₹20 lakh for suppliers of services or a mix of goods and services. A State or Union Territory may apply lower limits of ₹20 lakh for goods and ₹10 lakh for services. Inter-State suppliers, non-resident taxable persons, reverse-charge taxpayers, certain e-commerce participants and other listed categories may have to register even below those figures.
Applications are filed online on the GST portal using the form for the applicant’s category. The government portal registration fee is stated as nil in an older GST Council FAQ; a tax professional may charge separately. The sections below show how to decide liability, prepare documents, apply, and avoid common delays.
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Who has to register for GST?
Start with four checks: calculate aggregate turnover on a PAN basis, identify whether the activity is goods-only or services/mixed, apply the threshold for the relevant State or Union Territory, and then test compulsory-registration categories. A threshold calculation cannot override a compulsory category or a specific exemption.
Thresholds in the 2026 CBIC guidance
| Business activity | General threshold | Where a lower special-category limit applies |
|---|---|---|
| Exclusive supply of goods | ₹40 lakh annual aggregate turnover | ₹20 lakh |
| Services, or goods and services together | ₹20 lakh | ₹10 lakh |
These figures come from CBIC Circular No. 257/03/2026-GST, dated 26 October 2026. The circular directs applicants to verify the treatment applicable in their own State or Union Territory. Do not assume that a business registered in one State can use another State’s threshold.
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“Aggregate turnover” is tested on a PAN basis. In practical terms, consider the relevant turnover of all businesses linked to that PAN rather than checking one trade name or one GSTIN in isolation. If a proprietor operates more than one business, or a company has several divisions, the threshold decision should be made using the PAN-level position.
Which activities require registration regardless of turnover?
The circular lists categories that can trigger registration even when turnover is below the threshold. They include:
- Persons making inter-State taxable supplies, subject to any specific notification or exemption that applies.
- Casual taxable persons making taxable supplies.
- Persons liable to pay tax under reverse charge or specified provisions of section 9 of the CGST Act.
- Non-resident taxable persons.
- Persons required to deduct tax at source (TDS) under GST.
- Agents who supply on behalf of taxable persons.
- Input Service Distributors (ISDs).
- Certain suppliers using e-commerce operators that collect tax at source (TCS), and the e-commerce operators themselves.
- Overseas suppliers of online information and database access or retrieval (OIDAR) services to non-registered persons in India.
- Any other class of person notified for compulsory registration.
A notification can exempt a listed category in a defined situation. Therefore, treat this as a decision list, not as an unconditional rule for every transaction. Check the notification and the nature of the supply before relying on a low turnover.
Are any goods subject to a special compulsory rule?
Yes. The 2026 circular says a person exclusively supplying ice cream and other edible ice, pan masala, or tobacco and manufactured tobacco substitutes must register irrespective of the ordinary threshold. The rule is tied to the specified goods; it does not apply to unrelated products.
Who is not liable, and when is voluntary registration sensible?
A person exclusively supplying goods or services that are non-taxable or wholly exempt is identified in the Act and CBIC FAQs as not liable to register, provided no other taxable activity or compulsory-registration rule applies. An agriculturist is not liable to the extent of produce arising from cultivation of land. These are narrow exceptions: a taxable side activity, an inter-State supply, or another listed category can change the result.
Businesses below the threshold may apply voluntarily. CBIC’s earlier FAQ says a voluntarily registered person is treated as a normal taxable person. Registration therefore brings the ordinary GST compliance framework and should not be treated as a consequence-free certificate. Consider the effect on invoicing, returns, records and customers before choosing this route.
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How should I calculate whether I have crossed the limit?
Use a PAN-level review and separate the activity classification before you file. A practical worksheet should:
- List every business or trade name operated under the PAN.
- Identify whether each supply is goods-only, service-only, or mixed.
- Map the principal place of business and the State or Union Territory whose threshold you are applying.
- Flag any inter-State supply, reverse-charge liability, agency activity, e-commerce/TCS involvement, OIDAR supply, or other compulsory category.
- Check whether all supplies are exclusively exempt or non-taxable, or whether taxable activity exists.
Keep invoices, books and turnover workings that support the conclusion. If the facts sit near a threshold or involve several States, obtain professional advice before the liability date rather than waiting for a portal notice.
How long can I wait to register in GST?
For a normal taxpayer, GSTN portal guidance says the application should be filed within 30 days from the date the liability to register arises. If it is filed within that period, registration is effective from the date liability arose; if filed later, the effective date is generally the date registration is granted.
A casual taxable person must apply at least five days before starting business. This advance rule matters for temporary stalls, exhibitions and similar activity: do not begin taxable operations and then submit the application.
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How do I submit an application for GST registration?
The application begins on the official GST portal. The government’s 9 October 2026 FAQ points applicants to Services → Registration → New Registration and the GST Knowledge Portal manual.
- Choose the route. Select the applicant type and the State or Union Territory. Enter the PAN and the primary authorised signatory’s email address and mobile number.
- Use the correct form. Normal taxpayers, Input Service Distributors and casual taxable persons generally use FORM GST REG-01. TDS or TCS deductors use REG-07; non-resident taxable persons use REG-09; overseas OIDAR suppliers use REG-10.
- Complete the applicable sections. The portal may ask for business details, promoters or partners, the authorised signatory, principal place of business, goods and services, State-specific information, authentication and verification.
- Verify contact details. Follow the portal’s OTP and authentication instructions. Use an email and mobile number that the authorised signatory can access after filing.
- Upload documents. Add clear, legible files that match the constitution of the business and the premises. Poor scans, inconsistent names and incomplete address evidence are frequent reasons for clarification.
- Submit and save the acknowledgement. Keep the application reference number and monitor the common portal for notices or status changes.
- Respond electronically if asked. If the proper officer issues a clarification notice, reply through the prescribed portal form within the stated time and attach the requested evidence.
CBIC describes the process as online and faceless, except where the rules require physical verification of premises, biometric Aadhaar authentication, verification of original documents or photographs at a Facilitation Centre. The route can depend on risk selection and the authentication result.
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What documents should I prepare?
There is no single checklist for every applicant. Prepare documents for both the business constitution and the principal place of business, then upload only the items applicable to your case.
| Applicant or constitution | Typical documents identified in the 2026 circular |
|---|---|
| Proprietorship | PAN, photograph and proof of the principal place of business. |
| Partnership | Partnership deed or other constitution evidence, partner details, PAN and authorised-signatory information as applicable. |
| Company | Certificate of incorporation, company PAN, director or authorised-signatory details and business-address proof. |
| Other entities | Use the constitution document and signatory evidence applicable to that entity, as requested by the portal. |
What counts as premises proof?
For owned premises, the circular lists options such as a recent property-tax receipt, municipal khata, property-identification document, electricity bill or water bill. The address should match the application.
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A co-working-space application needs membership evidence showing the allocated area and address, along with the relevant premises records. Ask the co-working provider for documents that show the same legal address and space details used in the application.
Will I need Aadhaar authentication or a visit?
Not every applicant follows the same verification path. The standard process is electronic, but CBIC Circular No. 257/03/2026-GST says a physical visit can be required for premises verification under rules 9 and 25, and a Facilitation Centre visit can be required for biometric Aadhaar authentication, original-document checks or photographs.
Read portal instructions carefully after submission. If the application is routed to biometric or original-document verification, complete that step at the designated Facilitation Centre; an otherwise complete upload does not replace a mandatory appointment.
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How long does GST registration take?
There is no single guaranteed turnaround. The 2026 circular describes different routes:
- Up to seven working days in specified cases where Aadhaar authentication is successfully completed.
- Automatic electronic grant within three working days under Rule 14A or identified risk-based electronic-grant routes.
- Deemed approval where the proper officer takes no action within the applicable Rule 9 period.
These are process provisions, not a promise that every application will be approved in three days. A clarification notice, failed authentication, document mismatch or physical verification can change the timeline. Keep checking the portal rather than assuming silence means immediate approval.
What must I do after registration is granted?
Provide the business bank-account details within 30 days of registration, or before filing outward-supply details in GSTR-1 or the Invoice Furnishing Facility, whichever comes first. The 2026 circular’s FAQ says bank details are not mandatory at the application stage, although they can be supplied if already available.
Download the registration certificate and check the legal name, address, constitution and effective date. Correct an error through the applicable amendment process rather than issuing invoices with inaccurate registration information.
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What does GST registration cost?
An older official GST Council FAQ states: “No fee is required to be paid for obtaining a GST Registration on the common portal.” That is the government-portal fee position identified in this research. The October 2026 CBIC circular does not restate the fee, so treat the FAQ as the cited official answer rather than as a guarantee about every future portal change.
A chartered accountant, tax practitioner or other service provider may charge a separate professional fee for eligibility advice, document preparation or filing. No standard private-service price is established here, and professional help is optional. Do not confuse a quotation from an adviser with a government GST registration fee, and do not assume any provider can guarantee approval.
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What commonly delays or derails an application?
- Wrong threshold: applying the ₹40 lakh goods limit to a service or mixed business, or overlooking a lower State or Union Territory limit.
- Ignoring compulsory categories: relying on turnover while making an inter-State taxable supply, acting as an agent, incurring reverse-charge liability, or falling into an e-commerce, TDS/TCS, ISD, non-resident or OIDAR category.
- Using the wrong form: filing REG-01 when the applicant is a TDS/TCS deductor, non-resident taxable person or overseas OIDAR supplier.
- Address mismatch: entering an address that differs from the electricity bill, tax receipt, lease or co-working membership record.
- Unreadable or incomplete files: uploading cropped, password-protected or illegible documents, or omitting constitution evidence.
- Missing authentication: failing to complete OTP, Aadhaar, biometric or Facilitation Centre requirements after the portal requests them.
- Late filing: missing the 30-day normal-taxpayer window or the five-day pre-commencement rule for a casual taxable person.
- Forgetting the bank deadline: not adding bank details within 30 days after grant or before the earlier GSTR-1/Invoice Furnishing Facility filing.
If a notice arrives, read the exact deficiency, correct the underlying mismatch and respond through the portal in the prescribed form. Starting a second application without resolving the first can create duplicate records and more confusion.
Should I use a GST professional?
You can file yourself through the portal. Optional professional assistance is most useful when turnover is close to a threshold, several businesses share a PAN, the premises are rented or shared, the supply crosses State borders, or a compulsory category may apply. Ask the adviser to explain the legal basis for registration, list the documents required and identify the government steps separately from the professional fee.
A practical GST registration decision checklist
- Calculate aggregate turnover across the PAN.
- Classify the activity as exclusive goods, services, or mixed supplies.
- Confirm the threshold for the relevant State or Union Territory.
- Check compulsory-registration categories and the specified goods rule.
- Check whether the business is exclusively exempt or non-taxable, or qualifies only as an agriculturist for cultivation produce.
- Choose the correct applicant type and REG form.
- Match the legal name and address across PAN, constitution and premises documents.
- File within the applicable deadline and complete any authentication or physical-verification request.
- After approval, add the bank account within the earlier applicable deadline.
For official starting points, use the GST portal and consult CBIC’s published guidance at cbic.gov.in. State-specific treatment should be confirmed before filing.
Frequently Asked Questions
Can I obtain GST registration before opening a business bank account?
Yes. The 2026 registration FAQ says bank details are not mandatory when the application is submitted. After the GSTIN is granted, add the account within 30 days or before filing GSTR-1 or the Invoice Furnishing Facility, whichever occurs first.
What should I do if the portal sends a clarification notice?
Read the deficiency and the response deadline in the electronic notice, then reply through the prescribed form on the common portal with corrected or additional documents. Recheck names, addresses and constitution details before resubmitting; an unreadable or inconsistent attachment can lead to another query.
Does an agriculturist always remain outside GST registration?
The exemption is limited to an agriculturist’s produce from cultivation of land. A separate taxable business, inter-State taxable supply or another compulsory-registration category can still create a registration obligation.
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The portal guidance requires a casual taxable person to apply at least five days before starting business. Plan the application before the event, exhibition or temporary operation rather than treating registration as a post-sale formality.
Is hiring a tax practitioner required to get a GSTIN?
No. The application is available online to the applicant. A practitioner can be useful for complex turnover, State, premises or compulsory-registration questions, but any professional charge is separate from the government portal fee and does not guarantee approval.
