GST Registration: Threshold Limits, Documents and Process (2026)

GST registration becomes mandatory once your aggregate turnover crosses the limit set for your state and line of business — ₹40 lakh for suppliers of goods and ₹20 lakh for service providers in normal category states (FY 2025-26). Registration is also compulsory in several situations regardless of turnover. This guide sets out the threshold table, the compulsory cases, the documents you need, and the REG-01 application process with its current approval timelines.

Turnover Thresholds: When You Must Register

Aggregate turnover is the pan-India value of your taxable supplies, exempt supplies, exports and inter-state supplies under the same PAN, computed for the financial year. The limits differ between normal category states and special category states — the north-eastern states, Himachal Pradesh and Uttarakhand:

The ₹40 lakh benefit is designed for businesses exclusively selling goods within their own state. Businesses that supply goods and services together, or make inter-state supplies of services, generally work to the lower ₹20 lakh limit, and special category states apply ₹10 lakh for services. If you are unsure where your numbers place you, run them through our GST registration eligibility checker before the financial year ends.

Compulsory Registration Regardless of Turnover

Section 24 of the CGST Act makes registration compulsory for certain taxpayers even below the thresholds. In practice this pulls most growing businesses into the net early:

• Anyone making inter-state supplies of goods from a normal category state.
• Casual taxable persons — seasonal or occasional businesses such as exhibition or festival stalls that have no fixed place of business.
• Suppliers selling goods through e-commerce operators that collect tax at source.
• Persons who receive supplies on which tax is payable under reverse charge (RCM).
• Non-resident taxable persons making occasional supplies into India.
• Agents of a supplier and input service distributors.

Registration below the threshold can also be voluntary, and it is often worthwhile. Input tax credit, marketplace onboarding and large corporate buyers all presuppose a GSTIN, so many small firms register early by choice.

Documents Required for GST Registration

• PAN of the business — or of the proprietor for an individual firm — since registration is PAN-linked.
• Aadhaar of the proprietor or authorised signatory, which enables fast-track authentication.
• A passport-size photograph of the promoters, partners or directors.
• Bank proof — a cancelled cheque, bank statement or the first page of a passbook.
• Proof of the principal place of business: an electricity bill or ownership document, and for rented premises a rent agreement plus a no-objection certificate (NOC) from the owner.
• Constitution documents for firms and companies, and a digital signature certificate (DSC) — companies and LLPs must sign the application through an authorised director or designated partner holding a DSC.

Filing REG-01: The Process Step by Step

Registration is filed online in Form REG-01 on gst.gov.in. In Part A you enter the PAN, mobile number and email, verify them through OTPs, and receive a temporary reference number (TRN) for Part B. Part B captures business details, promoters, the authorised signatory, bank details and the document uploads.

• Opt for Aadhaar authentication at submission — it fast-tracks verification and reduces the chance of a premises visit.
• On submission you receive an ARN (application reference number) to track the application online.
• With Aadhaar authentication, approval typically comes within 7 working days.
• Without Aadhaar authentication, the officer verifies the details and may conduct physical verification of the premises, with the process extending up to 21 days.
• On approval, the GSTIN and registration certificate (Form REG-06) are issued, and you can collect GST from the effective date shown on the certificate.

After Approval: GSTIN, Amendments and Common Pitfalls

Your GSTIN is a 15-character identity that appears on every tax invoice, and buyers verify it before onboarding a vendor — you can run the same check with our GST number verification tool. Changes later on — a new address, an added godown, a new director or partner — are filed in Form REG-14; core fields such as legal name and principal place of business need officer approval with documents, while non-core updates auto-approve. Keep the registration current, because a stale address or signatory stalls refunds, e-way bills and notices.

Operating without registration beyond the thresholds invites tax, interest and penalties, and buyers cannot claim credit on invoices that lack a valid GSTIN. Where the process feels heavy — multiple places of business, marketplace sales or inter-state supply — a GST consultant can manage the filing and department follow-up end to end.

Key Takeaways

• Thresholds for FY 2025-26: ₹40 lakh (goods) and ₹20 lakh (services) in normal category states; ₹20 lakh and ₹10 lakh in special category states.
• Inter-state goods suppliers, casual taxable persons, e-commerce goods suppliers, RCM recipients, non-resident taxable persons, agents and input service distributors must register regardless of turnover.
• Keep PAN, Aadhaar, photograph, bank proof and place-of-business proof ready before applying.
• Aadhaar-authenticated REG-01 applications are approved within 7 working days; others can take up to 21 days with verification.
• Post-registration changes are made through Form REG-14.

Frequently Asked Questions

What is the GST registration limit for service providers?

Service providers must register at ₹20 lakh aggregate turnover in normal category states and ₹10 lakh in special category states, which include the north-eastern states, Himachal Pradesh and Uttarakhand. The ₹40 lakh limit applies to suppliers of goods, not services.

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

Yes, for goods. Suppliers of goods through e-commerce operators must obtain registration regardless of turnover, so even a small seller needs a GSTIN before listing products.

How long does GST registration take?

If the authorised signatory completes Aadhaar authentication, approval usually comes within 7 working days of filing REG-01. Without it, verification can include physical premises checks and extend to about 21 days.

What proof is accepted for the principal place of business?

An electricity bill or ownership document works for owned premises. For rented premises, a rent agreement together with the owner’s no-objection certificate is required.

Can I register voluntarily below the threshold?

Yes. Voluntary registration lets you claim input tax credit and sell to registered buyers, though you must then charge GST and file returns like any other registered person.

How do I change my registered address or add a godown?

File an amendment in Form REG-14 with supporting documents. Core changes such as the principal place of business take effect only after officer approval.

Disclaimer: Tax laws change frequently. Verify current rates and deadlines on the official portals (incometax.gov.in, gst.gov.in) or consult a qualified professional before acting.