GST Registration: Complete Guide 2026

Goods and Services Tax (GST) is a unified indirect tax levied on the supply of goods and services across India. If your business crosses certain turnover thresholds, registration is mandatory | and in some cases it is required regardless of turnover.

Who Must Register?

Any business with an aggregate annual turnover exceeding ₹40 lakh (₹20 lakh for service providers, ₹10 lakh in special-category states such as Himachal Pradesh, Uttarakhand, and the north-eastern states) must obtain GST registration. Additionally, businesses engaged in inter-state supply of goods or services, e-commerce sellers, and those required to deduct TDS under GST must register regardless of turnover.

Documents Required

For proprietorships you will need your PAN card, Aadhaar card, a recent passport-size photograph, proof of the place of business (electricity bill, rent agreement, or property tax receipt), and a cancelled cheque or bank statement. For partnerships and companies, PAN cards of all partners or directors are additionally required along with incorporation documents.

Step-by-Step Registration Process

The process begins on the GST portal (gst.gov.in) where you submit Form GST REG-01 with your PAN and mobile/email for OTP verification. After Aadhaar authentication is completed, you upload supporting documents and receive an Application Reference Number (ARN). The tax officer then processes your application. If documents are found in order, a GSTIN is issued within 3–7 working days. If clarification is required, the officer raises a notice in Form GST REG-03, to which you must respond within seven working days.

What Happens After Registration?

Once registered, you receive a 15-digit GSTIN and a GST Registration Certificate. You are then required to file monthly or quarterly returns (GSTR-1 for outward supplies, GSTR-3B for summary returns and tax payment) and an annual return (GSTR-9). Failure to file on time attracts a late fee of ₹50 per day (₹20 per day for nil returns), subject to a maximum cap.

Voluntary Registration

Businesses below the threshold can opt for voluntary GST registration. This is beneficial if your clients are GST-registered businesses who want to claim Input Tax Credit on purchases | registered suppliers are preferred by corporate buyers.

SRI Filing handles the entire GST registration process on your behalf, from document collection to GSTIN delivery, with a turnaround of 3–7 working days.