Registering for GST (Goods and Services Tax) in India

Researched from official sources · May 12, 2026

GST registration grants a 15-digit GSTIN that lets a business or freelancer collect GST, claim input-tax credit, and file periodic returns.

Applications are filed on the GST portal at gst.gov.in, with statutory backing in the CGST Act 2017. There is no government fee.

Estimated time

3 to 7 working days from ARN generation for Aadhaar-authenticated applications; up to 30 days if physical verification of the business premises is initiated

Cost

₹0 government fee; private vendor costs (DSC, optional professional help) vary

What You Need

Tap to check off items as you gather them

Additional Items

  • Email address and mobile number for separate OTPs at Part A (each OTP is valid for 10 minutes)
  • Top 5 HSN codes (Harmonized System of Nomenclature) for goods and top 5 SAC codes (Services Accounting Code) for services supplied
  • Estimated tax liability calculation for the registration period (Casual Taxable Person and Non-Resident Taxable Person only)
  • Methodology note: procedural detail is grounded in CBIC and Department of Revenue official references plus the CGST Act 2017 statutory text via India Code. Day-to-day applicants interact with the GST portal at gst.gov.in directly.

Step-by-Step

  1. 1

    (Applicant) Confirm liability and gather documents

    1. Determine whether registration is mandatory under Section 22 (threshold) or Section 24 (compulsory category), or whether you wish to register voluntarily under Section 25(3)
    2. An unregistered person who becomes liable has 30 days from the date of liability to complete registration
    3. Casual Taxable Persons and Non-Resident Taxable Persons must file at least five days before commencement of business
    4. Gather Aadhaar (see Aadhaar update guide), PAN (see PAN card guide), address proof of the principal place of business, bank account proof, and constitution and authorisation documents per the document checklist

    💡 Tip: Liability under Section 22 arises on the day aggregate turnover crosses the threshold, not at the end of the financial year. Track turnover monthly so you can file within the 30-day window.

  2. 2

    (Applicant) Submit Part A of FORM GST REG-01 to obtain a Temporary Reference Number

    1. On the GST portal at gst.gov.in, choose Services then Registration then New Registration
    2. Declare PAN, mobile number, email address, and State or Union Territory; the portal validates PAN in real time against the CBDT database
    3. Enter the separate OTPs sent to mobile and email — each OTP is valid for 10 minutes
    4. On successful validation, the system issues a Temporary Reference Number (TRN), valid for 15 days

    💡 Tip: Non-Resident Taxable Persons use FORM GST REG-09 instead of REG-01 and pay an advance tax deposit at this stage under Section 27(2). The advance equals the estimated tax liability for the period of registration sought.

  3. 3

    (Applicant) Complete Part B of FORM GST REG-01

    1. Log in with the TRN within 15 days and complete business details (legal name, trade name, constitution, date of commencement, reason for liability)
    2. Enter the principal place of business and any additional places, with ownership status
    3. Declare top 5 HSN codes (Harmonized System of Nomenclature) for goods and top 5 SAC codes (Services Accounting Code) for services
    4. Enter bank account details (account number and IFSC code) and authorised signatory details with photograph
    5. Upload all supporting documents in PDF or JPEG within the portal's per-file size limit
    6. Submit with verification — Digital Signature Certificate (DSC) for companies and LLPs, Aadhaar-based EVC for proprietorships and partnerships
  4. 4

    (GSTN portal) Issue Application Reference Number (ARN)

    1. On submission, the portal generates a 15-character Application Reference Number (ARN), sent to the applicant's mobile and email
    2. Track the application at gst.gov.in under Services then Registration then Track Application Status using the ARN — status is colour-coded green (approved), orange (pending), or red (rejected)
  5. 5

    (Proper officer, CBIC or State GST) Verify the application

    1. The proper officer examines the application and accompanying documents
    2. If everything is in order, the officer approves the grant of registration within three working days of submission
    3. If clarification is needed, the officer issues a notice in FORM GST REG-03 within three working days; the applicant responds in FORM GST REG-04 within seven working days of receipt
    4. If the officer chooses physical verification of the premises, the registration must still be granted within 30 days of submission under CGST Rule 9(1)

    ⚠️ Watch out: If the proper officer fails to take any action within three working days from the date of submission of the application, or within seven working days from the receipt of clarification, information or documents furnished by the applicant, the application for grant of registration shall be deemed to have been approved (deemed-approval rule under Section 25 of the CGST Act 2017 read with CGST Rule 9(5)).

  6. 6

    (CBIC) Issue Registration Certificate in FORM GST REG-06

    1. On approval, the Registration Certificate FORM GST REG-06 is made available on the GST portal for download — no hard copy is dispatched
    2. The certificate shows the 15-digit GSTIN, principal place of business, additional places of business, and effective date of registration
    3. The effective date is the date of liability if the application was filed within 30 days, or the date of grant of registration if filed later
  7. 7

    (Applicant) Display GSTIN and comply with invoicing rules

    1. Display the Registration Certificate at the principal place of business and every additional place (CGST Rule 18)
    2. Display the GSTIN on the name board at the entry of the place of business
    3. Show the supplier GSTIN (and recipient GSTIN if registered) on every tax invoice (CGST Rule 46)

    💡 Tip: Eligible small taxpayers can opt for the Composition Scheme during initial registration by selecting the option in Part B of FORM GST REG-01, or post-registration by filing FORM GST CMP-02 before the start of a financial year. Composition dealers issue a Bill of Supply (not a tax invoice), cannot collect GST from customers, cannot claim input-tax credit, and cannot make inter-State outward supplies.

What Could Go Wrong

Submit Part A of FORM GST REG-01: PAN-name mismatch with the legal name of the business

Recovery: Apply for PAN name correction via NSDL or UTIITSL before retrying. The legal name must match the PAN record exactly, including suffixes such as 'Pvt Ltd' versus 'Private Limited'.

Complete Aadhaar e-KYC during Part B: Aadhaar authentication fails because the name on Aadhaar differs from the applicant name, or the Aadhaar-linked mobile is inactive

Recovery: Update the Aadhaar record (see the Aadhaar update guide) and confirm the mobile linkage at a UIDAI enrolment centre, then re-attempt authentication.

Receive Application Reference Number (ARN): Application is returned with a deficiency notice in FORM GST REG-03

Recovery: Respond via FORM GST REG-04 within seven working days of receipt, attaching the missing clarification or documents. Failure to respond stops the deemed-approval clock and can lead to rejection.

Costs

Item Amount Payment Notes
GST registration application fee ₹0 N/A No government fee is charged by CBIC or GSTN for processing a registration application.
Late-registration penalty under Section 122(1)(xi) (Optional) ₹10,000 Paid only if liability arises Penalty is ₹10,000 or an amount equivalent to the tax evaded, whichever is higher, for failing to register when liable.
Late filing fee for GSTR-3B and most periodic returns (Section 47) (Optional) ₹50 Per day of delay; ongoing post-registration obligation Standard rate of ₹50 per day; ₹20 per day for nil returns. Capped per return type. Not a registration fee.
Digital Signature Certificate (DSC) — Class 3 (Optional) ₹500–₹2,500 Paid to a CCA-licensed Certifying Authority (private vendor) Required for companies and LLPs. Set by the issuing authority, not by GSTN or CBIC. Two-year validity is typical. Waived if: Applicant is a proprietorship or partnership and uses Aadhaar-based EVC at submission
GST registration application fee ₹0
Payment:
N/A
Notes:
No government fee is charged by CBIC or GSTN for processing a registration application.
Late-registration penalty under Section 122(1)(xi) (Optional) ₹10,000
Payment:
Paid only if liability arises
Notes:
Penalty is ₹10,000 or an amount equivalent to the tax evaded, whichever is higher, for failing to register when liable.
Late filing fee for GSTR-3B and most periodic returns (Section 47) (Optional) ₹50
Payment:
Per day of delay; ongoing post-registration obligation
Notes:
Standard rate of ₹50 per day; ₹20 per day for nil returns. Capped per return type. Not a registration fee.
Digital Signature Certificate (DSC) — Class 3 (Optional) ₹500–₹2,500
Payment:
Paid to a CCA-licensed Certifying Authority (private vendor)
Notes:
Required for companies and LLPs. Set by the issuing authority, not by GSTN or CBIC. Two-year validity is typical.
Waived if:
Applicant is a proprietorship or partnership and uses Aadhaar-based EVC at submission
Total: ₹0

FAQ

General

Is there any government fee for GST registration?

No. CBIC and GSTN do not charge a registration fee. The application is filed online through the GST portal at gst.gov.in at no government cost.

What is the turnover threshold for mandatory registration?

For exclusive goods suppliers in non-special-category States: ₹40,00,000 (₹40 lakh). For service providers or mixed suppliers in non-special-category States: ₹20,00,000 (₹20 lakh). For the special category States of Manipur, Mizoram, Nagaland, and Tripura: ₹10,00,000 (₹10 lakh). Section 24 of the CGST Act lists categories that must register regardless of turnover.

How long does the application take?

Under CGST Rule 9, the proper officer approves a complete application within three working days of submission. Aadhaar-authenticated applications typically receive registration in 3 to 7 working days from ARN generation. If the officer initiates physical verification of the premises, the timeline extends to a maximum of 30 days under Rule 9(1).

I am an NRI running a consulting business that bills Indian clients. Do I need GST?

Yes if there is a taxable supply. If you have an India-based place of business and aggregate turnover exceeds ₹20 lakh for services, regular registration applies. If you operate from outside India with no fixed establishment, you fall under Non-Resident Taxable Person (NRTP) and must register in FORM GST REG-09 at least five days before commencement, with an advance tax deposit. NRIs are not exempt from GST.

Can a freelancer below the threshold register voluntarily?

Yes. Voluntary registration is open under Section 25(3) of the CGST Act. Once registered, all provisions apply, including return-filing obligations on every tax period (including nil returns). Voluntary registration cannot be cancelled within one year except on specified grounds.

Do I need a separate GSTIN for each State of operation?

Yes. Each State or Union Territory of operation requires its own GSTIN, all issued against the same PAN. Positions 1 to 2 of the 15-digit GSTIN encode the State code; positions 3 to 12 carry the PAN; position 13 is the entity code distinguishing multiple registrations under the same PAN within one State.

What if my application is rejected?

Rejection is communicated by an order in FORM GST REG-05 stating reasons. The applicant can re-apply after correcting the deficiencies, or appeal under Section 107 of the CGST Act within three months of communication of the order.

Can I claim input-tax credit on stock held before registration?

Yes, conditionally. Under Section 18(1)(a), an applicant who applies for registration within 30 days of becoming liable and is granted registration may claim input-tax credit on inputs held in stock, semi-finished, and finished goods on the day immediately preceding the date of liability. The credit is claimed by filing FORM GST ITC-01.

When does the registration take effect?

If the application is filed within 30 days of becoming liable to register, the effective date is the date of liability. If filed later, the effective date is the date of grant of registration, under CGST Rule 10(2) and (3).

After This Process

  • → File the first GSTR-3B monthly summary by the prescribed due date after the effective date of registration
  • → File GSTR-1 outward-supply return per the periodicity assigned (monthly or quarterly under the QRMP scheme)
  • → If eligible and within the window, file FORM GST ITC-01 to claim input-tax credit on stock held immediately before the effective date of registration
  • → If operating from a second State, apply for a separate GSTIN under the same PAN for that State

Sources

Was this helpful?

More in India

View all 11 guides →
5 sources cited last accessed 2026-05-12

T1 official portal · T2 embassy/consulate · T3 news · T4 community — higher tier wins on conflict. methodology →

  1. T1
    India Code — Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) 2026-05-12

    Section 22 establishes liability to register on threshold turnover; Section 23 lists persons not liable; Section 24 lists categories required to register regardless of turnover including inter-State suppliers, Casual Taxable Persons, Non-Resident Taxable Persons, and electronic commerce operators; Section 25 prescribes the registration procedure and the deemed-approval rule on officer inaction; Section 27 governs Casual Taxable Persons and Non-Resident Taxable Persons, requires application at least five days before commencement, prescribes an advance deposit of estimated tax liability, and sets the certificate validity at the period specified in the application or 90 days from the effective date whichever is earlier, extendable by a further 90 days; Section 122(1)(xi) sets the penalty for failure to register at ₹10,000 or the amount of tax evaded, whichever is higher.

    indiacode.nic.in
  2. T1
    Central Board of Indirect Taxes and Customs (CBIC) — GST registration rules summary 2026-05-12

    Under CGST Rule 9, the application is forwarded to the proper officer who examines the application and the accompanying documents and, if the same are found to be in order, approves the grant of registration within three working days from the date of submission of the application. If clarification is required, the officer issues FORM GST REG-03 within three working days and the applicant responds in FORM GST REG-04 within seven working days of receipt. Where physical verification of the place of business is initiated, registration must be granted within 30 days of submission under Rule 9(1). FORM GST REG-06 carrying the GSTIN is issued under Rule 10.

    cbic-gst.gov.in
  3. T1
    Central Board of Indirect Taxes and Customs (CBIC) — GST FAQ landing 2026-05-12

    There is no government fee for GST registration. An unregistered person has 30 days to complete its registration formalities from its date of liability. Threshold turnover for goods suppliers in non-special-category States is ₹40 lakh; for service providers or mixed suppliers in non-special-category States it is ₹20 lakh; for special-category States (Manipur, Mizoram, Nagaland, Tripura) it is ₹10 lakh. Composition Scheme is available to eligible small taxpayers who pay a flat rate of turnover, file simplified returns, and cannot collect GST or claim input-tax credit.

    cbic-gst.gov.in
  4. T1
    Department of Revenue, Ministry of Finance, Government of India 2026-05-12

    The Department of Revenue is led by the Secretary (Revenue) under the overall direction and supervision of the Union Finance Minister. It exercises monitoring, supervision and administration in respect of matters relating to all the Direct and Indirect Union Taxes through two statutory Boards, the Central Board of Direct Taxes (CBDT) and the Central Board of Indirect Taxes and Customs (CBIC). Matters relating to the levy and collection of GST, Customs Duty, Central Excise duties and other Indirect taxes fall within the purview of the CBIC. GSTN is the IT infrastructure provider that operates the common GST portal and back-end systems used by CBIC and State / Union Territory tax administrations.

    dor.gov.in
  5. T1
    Central Board of Indirect Taxes and Customs (CBIC) — corporate site 2026-05-12

    CBIC is the statutory board within the Department of Revenue responsible for the levy and collection of GST, Customs duty, Central Excise duties and other indirect taxes. CBIC was constituted under the Central Board of Revenue Act, 1963 and issues circulars, notifications, and instructions binding on field officers and taxpayers. Allocation of jurisdictional officer between Centre and State for each GSTIN follows the cross-empowerment mechanism agreed by the GST Council; taxpayers can identify the jurisdictional officer via the Know Your Jurisdiction tool on the CBIC GST portal.

    cbic.gov.in
WhatsApp Telegram