GST Registration: Limits, Who Must Register and How to Apply Online

The most common question new businesses ask is: “Do I need GST registration?” The answer depends on what you sell, where you sell it, and your annual turnover. Get this right and you avoid both penalties for late registration and the cost of unnecessary compliance.

As of September 2025 the thresholds below remain unchanged — they were raised by CBIC Notification No. 10/2019-CT dated 7 October 2019 and continue to apply after GST 2.0.

Turnover limits that trigger registration

“Aggregate turnover” (Section 2(6) of the CGST Act) means the total value of all taxable supplies, exempt supplies, exports and inter-state supplies made by you — plus any supplies under the same PAN — in a financial year. It excludes inward tax (GST charged by others to you).

*Special category states include Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Tripura, Sikkim, Himachal Pradesh, Uttarakhand, Jammu & Kashmir and Ladakh. A few states (Telangana, Kerala, Tamil Nadu among them) had chosen to stay at the lower ₹20 lakh limit for goods — check your state notification before relying on the ₹40 lakh figure.

Who must register even below the limit

• Anyone making inter-state supply of goods (services have a threshold-based exemption).
• Casual taxable persons — e.g., exhibitors at a trade fair in another state, for a limited period.
• Persons required to pay tax under reverse charge (e.g., GTA transport, imports of services).
• E-commerce operators and sellers making supplies through platforms where the law requires it.
• Agents of a supplier, input service distributors, and non-resident taxable persons.
• Anyone supplying goods/services on behalf of another registered person, and businesses transferring titles in goods under e-commerce rules.

Documents you need

• PAN of the business (or personal PAN for proprietorship).
• Aadhaar of the proprietor / partners / directors for Aadhaar authentication (speeds up approval).
• Proof of business place: electricity bill, rent agreement or ownership deed; for rented premises, the owner’s NOC.
• Bank details: cancelled cheque or bank statement (account already active).
• Photograph of the proprietor / partners / directors.
• For companies and LLPs: Certificate of Incorporation, and board resolution or authorisation letter for the signatory.

How to apply on gst.gov.in — step by step

1. Go to gst.gov.in → Services → Registration → New Registration.
2. Fill Part A: legal name, PAN, mobile and email. Verify with the OTPs sent to both.
3. You receive a 15-digit Temporary Reference Number (TRN). Use it under “Track Application Status” to open Part B.
4. Complete Part B: business details, address proof, bank details, authorised signatory, and upload the documents.
5. Submit with Aadhaar authentication (or DSC for companies/LLPs).
6. The GST officer reviews within 7 working days. If there is a query you get a REG-03 notice to reply within 7 days; if no action is taken on time, the application is deemed approved.
7. Once approved you get the GSTIN and registration certificate (REG-06) — usually within about a week for Aadhaar-authenticated applications.

Beware of private websites that charge “registration fees” of ₹2,000–₹10,000. The government application itself is free. You only pay if you engage a professional for assistance, which is optional.

After registration: your first-year duties

• Issue tax invoices with a correct GSTIN, HSN codes and GST split (CGST/SGST or IGST).
• File GSTR-1 (invoice details) and GSTR-3B (summary + payment) — monthly, or quarterly if you opt into the QRMP scheme with turnover up to ₹5 crore.
• Keep the display board “GSTIN No. …” at your principal place of business — it is a legal requirement.
• Apply for amendments (REG-14) if your address, partners or business details change.

Frequently Asked Questions