Most business owners discover GST registration is mandatory only after they have already crossed the threshold. This guide covers exactly when you must register, what the government charges, which documents you need and how the online process works.
Is there a government fee for GST registration?
No. GST registration on the government portal is free. There is no statutory fee. Any amount you pay is a professional fee for handling the application, not a government charge. This is worth knowing, because registration cost is one of the most searched questions on the topic and the honest answer is that the government charges nothing.
When GST registration becomes mandatory
Registration is triggered by aggregate turnover, calculated across all businesses under the same PAN, on a PAN-India basis.
| Type of supply | Normal category states | Special category states |
|---|---|---|
| Goods | Rs 40 lakh | Rs 20 lakh |
| Services | Rs 20 lakh | Rs 10 lakh |
Aggregate turnover is not the same as taxable turnover. It includes taxable supplies, exempt supplies, exports and inter-state supplies across every GSTIN on your PAN. A business with Rs 32 lakh of taxable sales can still have Rs 43 lakh aggregate turnover once exempt sales and exports are counted.
Who must register regardless of turnover
Some categories must register from day one, even with zero turnover:
- Businesses making inter-state supplies of goods
- Casual taxable persons and non-resident taxable persons
- E-commerce operators, and most sellers supplying through them
- Persons liable to pay tax under reverse charge
- Input Service Distributors
- Agents supplying on behalf of another taxable person
The inter-state trigger is the one growing businesses most often underestimate when they first sell outside their home state.
Documents required
- PAN of the business and of the proprietor, partners or directors
- Aadhaar of the authorised signatory
- Proof of business registration or incorporation certificate, where applicable
- Identity and address proof of promoters with photographs
- Proof of principal place of business, such as an electricity bill, rent agreement or ownership document
- Bank account proof, such as a cancelled cheque or bank statement
- Digital Signature Certificate for companies and LLPs
The online registration process
- Go to the GST portal and complete Part A of Form GST REG-01 with PAN, mobile number and email.
- Verify via OTP and receive a Temporary Reference Number.
- Complete Part B with business details, promoter details, place of business, bank details and the goods or services supplied.
- Upload the supporting documents.
- Complete Aadhaar authentication, which speeds up approval significantly.
- Submit using DSC or EVC and receive an Application Reference Number.
- The officer reviews the application and may raise a query in Form GST REG-03, which you answer in REG-04.
- On approval, the GSTIN and registration certificate in Form GST REG-06 are issued.
Applications with successful Aadhaar authentication are typically processed within about seven working days. Where authentication fails or physical verification is required, it takes longer.
What happens after registration
Registration is the start of an ongoing filing obligation, not a one-time task. Most regular taxpayers file GSTR-1 for outward supplies and GSTR-3B as a summary return, monthly or quarterly under the QRMP scheme, plus an annual return where applicable. Late filing attracts interest and late fees, and a nil return still has to be filed.
Voluntary registration
Businesses below the threshold can register voluntarily. It is worth considering if your customers are GST-registered and want input tax credit, if you sell through e-commerce platforms, or if you want to claim credit on your own purchases. The trade-off is that you take on full filing obligations from that point.
Frequently asked questions
Failure to register when liable attracts a penalty under the GST law, along with recovery of tax due and interest. Registering promptly on crossing the threshold avoids this.
Yes, provided you can furnish valid proof of the premises as your principal place of business.
Yes. GST registration is state-specific, so you need a separate registration in each state from which you make taxable supplies.
Yes. Once registered, returns must be filed for every period, including nil returns.
Thresholds and procedures stated here are current as of August 2026 and are general information, not tax advice. Verify current rules at gst.gov.in or consult a qualified professional.
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