A GST registration is often the first compliance step for a new business, and it affects everything that follows: raising tax invoices, claiming input tax credit, selling on marketplaces and working with larger customers. The GST registration process has changed in recent years with Aadhaar and biometric authentication, stricter verification of business premises, and a new fast-track route for small businesses introduced from 1 November 2025.
This guide explains who must register, the documents you need, how authentication works, the approval timelines under the normal and simplified routes, and the steps to take immediately after getting your GSTIN.
Key takeaways
- Registration is required once aggregate turnover crosses the threshold (generally ₹40 lakh for goods and ₹20 lakh for services, with lower limits in some states), or in specified mandatory cases.
- Applications are filed online in Form GST REG-01 with PAN-based details, documents and authentication.
- Aadhaar authentication, and in many states biometric verification at a GST Suvidha Kendra, is now a core part of the process.
- Normal approval is within 7 working days, extendable up to 30 days where physical verification or further checks are needed.
- Under Rule 14A, eligible applicants whose output tax on supplies to registered persons does not exceed ₹2.5 lakh a month can get registration within 3 working days.
Who needs to register?
There are two routes to mandatory registration:
- Threshold-based: when aggregate turnover in a financial year exceeds the applicable limit. The limit is generally ₹40 lakh for suppliers exclusively of goods in most states, and ₹20 lakh for service providers, with lower limits in certain special category states.
- Compulsory cases, regardless of turnover, listed below.
The compulsory cases include:
- Inter-state taxable supply of goods (with limited exceptions)
- Casual taxable persons and non-resident taxable persons
- Persons liable to pay tax under reverse charge
- E-commerce operators and, in most cases, sellers supplying through them
- Persons required to deduct TDS or collect TCS under GST
- Input service distributors
Many businesses also register voluntarily below the threshold because customers want tax invoices or they wish to claim input tax credit. Small businesses should also consider whether the composition scheme suits them.
Documents checklist
| Applicant | Key documents |
|---|---|
| Proprietor | PAN and Aadhaar of proprietor, photograph, proof of principal place of business, bank details |
| Partnership firm or LLP | PAN of entity, partnership deed or LLP incorporation certificate, PAN and Aadhaar of partners, authorised signatory letter |
| Company | Certificate of incorporation, PAN of company, PAN and Aadhaar of directors, board resolution for authorised signatory |
| All applicants | Proof of address (electricity bill, property tax receipt or municipal record), rent agreement or consent letter with owner’s ID if not owned, photographs of premises where asked |
The most common reasons for queries are mismatched addresses between the application and the proof, unclear rent or consent documents, and missing photographs of the business premises. Checking these before submission saves time.
Step-by-step GST registration process
- Part A of REG-01: enter PAN, mobile number and email on the GST portal and verify with OTPs to receive a temporary reference number (TRN).
- Part B of REG-01: fill in business details, promoters, authorised signatory, principal and additional places of business, goods and services (HSN/SAC), and upload documents.
- Aadhaar authentication: opt for authentication for the promoters and authorised signatory. Depending on the state and the risk assessment, this may be OTP-based or may require a visit to a GST Suvidha Kendra for biometric authentication and photographs.
- Verification and submission: sign using DSC (mandatory for companies and LLPs) or EVC.
- Processing by the officer: the application may be approved, or a query may be raised in Form REG-03, which must be answered in REG-04 within the prescribed time.
- Grant of registration: the certificate in Form REG-06 is issued with the GSTIN.
Approval timelines
- Normal cases: where Aadhaar authentication is successful and no physical verification is needed, the application should be decided within 7 working days.
- Higher-risk cases: where authentication is not done, the system flags the application on risk parameters, or physical verification of premises is required, the timeline extends to up to 30 days.
- Rule 14A simplified route: from 1 November 2025, an applicant who determines that its output tax liability on supplies to registered persons will not exceed ₹2.5 lakh per month can opt for simplified registration, which is granted electronically within 3 working days after Aadhaar authentication and data-based risk checks. Only one registration per PAN per state can be taken under this route, and if the business later exceeds the limit it must apply to withdraw from the scheme through the prescribed form.
After you receive your GSTIN
- Furnish bank account details within 30 days of registration or before filing the first GSTR-1 or IFF, whichever is earlier. Missing this can lead to suspension; our article on GST registration suspension and REG-31 explains the consequences.
- Display the GSTIN and registration certificate at the place of business.
- Set up invoicing with correct invoice series, HSN codes and GST rates under the current 5%, 18% and 40% structure.
- Mark return due dates for GSTR-1 and GSTR-3B (or the quarterly QRMP option if eligible).
- Add additional places of business through an amendment whenever you open a new godown or office.
Common mistakes that delay approval
- Uploading an address proof that does not match the address entered.
- Providing a rent agreement without the owner’s ID or a consent letter.
- Skipping Aadhaar authentication, which pushes the application into the longer route.
- Missing the biometric appointment at the Suvidha Kendra where required.
- Choosing incorrect HSN or SAC codes that do not reflect the actual business.
- Not replying to REG-03 queries within the time allowed, leading to rejection.
Frequently asked questions
How long does the GST registration process take in 2026?
Normally up to 7 working days after successful Aadhaar authentication, up to 30 days where physical verification is required, and 3 working days under the Rule 14A simplified route for eligible applicants.
Is there a government fee for GST registration?
No government fee is charged for obtaining GST registration.
Who can use the Rule 14A simplified registration?
Applicants whose output tax on supplies to registered persons is not expected to exceed ₹2.5 lakh a month, subject to Aadhaar authentication and other conditions.
Can I start invoicing with GST before registration is approved?
No. You can charge GST only after receiving the GSTIN, although a revised invoice may be issued for the period between the effective date of registration and the date of grant, as permitted by the law.
If you are starting a business and would like help with your GST registration and first returns, our GST team would be happy to guide you.
This article is general information based on the law as of September 2026, and is not legal or tax advice. Please check the facts of your own case with a professional before acting.