If your business turnover crosses ₹40 lakh (goods) or ₹20 lakh (services) in a financial year, GST registration is mandatory. The good news: the entire process is online at gst.gov.in, it costs ₹0 in government fees, and with Aadhaar authentication you'll receive your GSTIN within 3-7 working days.
This 2026 guide covers everything: who must register, the 11 documents you'll need, the exact 9-step process on the portal, the post-registration checklist, and the 6 errors that delay 40% of applications.
Who needs to register for GST in 2026?
Registration is mandatory in any of these situations, regardless of which one applies first:
| Trigger | Threshold (most states) | Special category states |
|---|---|---|
| Aggregate turnover — goods | ₹40 lakh | ₹20 lakh |
| Aggregate turnover — services | ₹20 lakh | ₹10 lakh |
| Inter-state supply of goods | From ₹1 | From ₹1 |
| E-commerce operator or seller on Amazon/Flipkart/Meesho | From ₹1 | From ₹1 |
| Casual taxable person (e.g., exhibition stalls) | From ₹1 | From ₹1 |
| Reverse charge cases (RCM) | From ₹1 | From ₹1 |
Special category states are: Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Uttarakhand, Himachal Pradesh, and Telangana.
Voluntary registration (recommended for B2B)
Even below threshold, you can register voluntarily. This is almost always a good idea if you're selling to other businesses, because your customers can claim Input Tax Credit on the GST you charge — which makes your prices effectively cheaper for them. Many B2B SaaS founders register on day 1 for this reason.
Documents you'll need (the full 11-item checklist)
Get these ready before you start; switching tabs to hunt for documents is the #1 reason applications get abandoned mid-way:
- PAN card of the business entity (proprietor's PAN for proprietorship)
- Aadhaar card of the authorised signatory (required for e-KYC)
- Photograph of promoters/partners/directors (JPEG, <100 KB)
- Address proof of business — rent agreement + electricity bill (latest), OR property tax receipt, OR municipal khata copy if owned
- NOC from owner if premises is rented (simple letter on plain paper is fine)
- Bank statement (first page showing account number, IFSC, and account holder name) OR cancelled cheque
- Partnership deed (for partnership firms)
- Certificate of incorporation (for companies and LLPs)
- Board resolution authorising the signatory (for companies)
- Digital Signature Certificate (DSC) — class 2 or class 3 (mandatory for companies and LLPs)
- Letter of authorisation if you're using a CA or consultant to file on your behalf
Step-by-step process on gst.gov.in
The application is split into Part-A (TRN generation) and Part-B (full application). Total active time on portal: 30-45 minutes if your documents are ready.
Generate TRN (Temporary Reference Number)
Visit gst.gov.in → Services → Registration → New Registration. Fill Part-A with PAN, mobile, and email. Both will receive OTPs. After OTP verification, you'll get a 15-digit TRN by SMS and email. The TRN is valid for 15 days.
Login with TRN
Within 15 days, return to the portal, select Temporary Reference Number (TRN), enter your TRN, and complete OTP verification. You'll land in your draft application showing 10 sections.
Business details
Enter trade name (this appears on your invoices), constitution of business (proprietor / partnership / LLP / private company / public company), date of commencement, and reason for registration. Pick "Voluntary basis" if you're below threshold; otherwise pick the appropriate trigger.
Promoters and authorised signatory
Add details and photographs of every promoter/partner/director. Designate one as the authorised signatory and provide their Aadhaar — this becomes your e-KYC anchor.
Principal place of business
Address, contact, nature of premises (own / rented / leased / shared), and ownership proof. If you operate from a coworking space, the operator's NOC + their rent agreement copy works.
Goods and services
List up to 5 main HSN codes for goods and 5 SAC codes for services. If you're not sure which codes apply, our HSN code finder for 2026 covers the most common ones for IT services, manufacturing, garments, and retail.
Bank account
Add bank account number, IFSC, and upload a cancelled cheque or first page of bank statement. The account holder name must exactly match the business name/PAN holder name.
Aadhaar authentication (e-KYC)
Choose "Yes" for Aadhaar authentication. An OTP is sent to the mobile linked to the authorised signatory's Aadhaar. This single step is what cuts the timeline from 30 days to 3-7 days — do not skip it unless you cannot.
Submit and track ARN
Review, sign with DSC (companies/LLPs) or EVC (others), and submit. You'll receive an Application Reference Number (ARN). Track status at Services → Track Application Status. GSTIN is typically issued within 3-7 working days; you'll get a "Registration Approved" email with your 15-digit GSTIN and a downloadable certificate.
Timeline and fees at a glance
| Stage | Time | Cost |
|---|---|---|
| Collecting documents | 30-60 min | ₹0 |
| Filing Part-A (TRN) | 5-10 min | ₹0 |
| Filing Part-B | 25-45 min | ₹0 |
| Department processing (with Aadhaar) | 3-7 working days | ₹0 |
| Department processing (without Aadhaar) | 21-30 days + site visit | ₹0 |
| DSC purchase (companies/LLPs only) | 1-2 days | ₹600-1,200 |
The 6 errors that delay 40% of applications
- PAN-Aadhaar name mismatch. If your name on PAN is "Ramesh Kumar" and on Aadhaar is "Ramesh Kumar S", e-KYC fails. Fix it on either document before applying.
- Trade name not matching bank account. If you registered as "Acme Tech Solutions" but the bank account says "Acme Tech", the application is rejected. Update the bank's account-holder name first.
- Electricity bill older than 2 months. Address proofs must be recent. Old bills get auto-rejected.
- Rent agreement not registered/notarised. An unstamped photocopy is sufficient for residential premises but commercial premises usually require a registered or notarised agreement.
- Wrong HSN/SAC codes. Picking codes that don't match your actual business attracts officer scrutiny and a site visit. When unsure, use our HSN code finder.
- Skipping Aadhaar authentication. Triggers a mandatory physical premises verification by an officer. Adds 21+ days to the timeline.
After you receive your GSTIN — the day-1 checklist
Approval email arrives at 3 AM on a Tuesday (genuinely — that's when most of them go out). Here's what to do in the first week:
- Download the GST Registration Certificate (REG-06) from the portal and display it prominently at your place of business — it's a legal requirement.
- Update your invoices. Add the new 15-digit GSTIN, your registered trade name, and the correct tax breakdown (CGST+SGST for intra-state, IGST for inter-state — full rules in our CGST vs SGST vs IGST guide).
- Learn place-of-supply rules. These decide whether you charge CGST+SGST or IGST on each sale. The Place of Supply 2026 guide covers all 5 scenarios.
- File your first GSTR-3B by the 20th of the next month, even if turnover is ₹0 (a nil return is mandatory).
- File your first GSTR-1 by the 11th of the next month — this is where you upload invoice-level details so your customers can claim ITC.
- Set up Input Tax Credit tracking on every business purchase. Our ITC rules guide covers what qualifies and the 5 conditions you must meet.
Skip the manual invoice grind — try ByteZBridge free
Once registered, you'll need to issue GST-compliant invoices for every sale. ByteZBridge auto-detects CGST+SGST vs IGST from GSTIN state codes, suggests HSN/SAC codes, computes amount-in-words in Indian numbering (Lakh, Crore), and produces a PDF in 30 seconds. 5 free invoices per month, no card required.
Get free license →Frequently asked questions
What is the turnover threshold for GST registration in India in 2026?
For most states, the threshold is ₹40 lakh aggregate turnover for goods and ₹20 lakh for services. For special category states (Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Uttarakhand, Himachal Pradesh, Telangana), the threshold is ₹20 lakh for goods and ₹10 lakh for services. E-commerce operators and inter-state suppliers must register regardless of turnover.
How long does GST registration take in India?
With Aadhaar authentication, the GSTIN is typically issued within 3-7 working days. Without Aadhaar, the process takes 21-30 days because a physical verification of premises is required.
Is GST registration free in India?
Yes, GST registration on gst.gov.in is completely free. There are no government fees. Beware of third-party agents charging ₹2,000-₹10,000 for filing — they offer no value the portal does not. The only legitimate cost is a DSC (₹600-1,200) for companies and LLPs.
Can I register for GST voluntarily even if my turnover is below the threshold?
Yes, voluntary registration is allowed and often recommended for B2B sellers who want to issue tax invoices and let their customers claim Input Tax Credit. Once registered, all GST compliance applies regardless of turnover — so you must file returns monthly even if turnover is nil.
Do freelancers need GST registration in India?
Freelancers must register for GST once aggregate turnover crosses ₹20 lakh (₹10 lakh in special category states). However, if you provide services to clients outside your state (inter-state supply), registration is mandatory from rupee one. Most freelancers exporting services to overseas clients also benefit from registering and filing under LUT for zero-rated exports.
What happens if I do not register for GST when required?
Penalty is 10% of the tax due (minimum ₹10,000) for genuine errors. For deliberate evasion, the penalty is 100% of the tax due. The business cannot legally collect GST or issue tax invoices, and customers cannot claim Input Tax Credit on your sales.
Can I have multiple GSTINs?
Yes. You need a separate GSTIN for each state you operate from. Within the same state, you can optionally have multiple registrations for different business verticals (e.g., manufacturing and trading) — this is useful if each vertical needs its own books and ITC tracking.
How do I update my GSTIN details after registration?
Login to gst.gov.in → Services → Registration → Amendment of Registration (Core/Non-Core Fields). Core field changes (legal name, principal place) need officer approval. Non-core changes (mobile, email, bank, additional places of business) are auto-approved within 15 minutes.