GST Registration in India — Complete Process, Documents & Timeline (2026)
Everything about GST registration: who must register, documents required, the online application process, the 30-day timeline, and penalties for non-registration.
Harun Raaj
Chartered Accountant · Harun Raaj & Associates
What Is GST Registration?
GST registration is mandatory for any business whose aggregate turnover exceeds prescribed thresholds under Section 22 of the Central Goods and Services Tax Act, 2017 (CGST Act). Registration results in a 15-digit GSTIN tied to your PAN.
Who Must Register?
Turnover Threshold (Section 22)
Mandatory Without Threshold (Section 24)
- Inter-state suppliers of goods
- E-commerce operators and suppliers through e-commerce platforms
- Casual taxable persons and non-resident taxable persons
- Persons liable to deduct TDS under Section 51 or collect TCS under Section 52
- Input Service Distributors
CBIC Circular No. 196/08/2023-GST clarified that IT/software services exported under LUT are zero-rated, but GST registration is still required.
Documents Required
Proprietorship: PAN, Aadhaar, address proof, bank statement, photograph.
Private Limited Company / LLP: Certificate of Incorporation, company PAN, MOA/AOA or LLP Agreement, PAN and Aadhaar of all directors/partners, Board Resolution, registered office proof, bank details.
The Online Registration Process
Part A — TRN Generation
Visit gst.gov.in → Services → Registration → New Registration. Enter details and PAN — a Temporary Reference Number (TRN) valid for 15 days is generated.Part B — Application Completion
Fill all 10 tabs including Aadhaar Authentication (mandatory since Notification No. 17/2020-CT). Submit with DSC (Class 3) for companies, or EVC for proprietorships.GST Officer Review
Approval or clarification within 30 working days of Aadhaar-verified applications.GSTIN Format
Example 29AABCS1234E1ZK: State code (29) + PAN + registration number + fixed character + check digit.
Penalties for Non-Registration
10% of tax due, minimum ₹10,000 (Section 122(1) CGST Act). For deliberate evasion: 100% of tax amount and potential prosecution under Section 132.
Post-Registration Returns
Our team completes GST registration within 3-5 working days of document submission.
See Also
Frequently Asked Questions
What is the GST registration turnover threshold for services suppliers in India 2026?+
According to Section 22 of the CGST Act, 2017, services suppliers must register if their aggregate turnover exceeds ₹20 lakh in general states or ₹10 lakh in special category states.
Do IT software services exported under LUT require GST registration?+
Yes, CBIC Circular No. 196/08/2023-GST clarified that IT/software services exported under LUT are zero-rated, but GST registration is still required.
Who must register for GST without any turnover threshold?+
Section 24 of the CGST Act mandates registration without threshold for inter-state suppliers of goods, e-commerce operators, casual taxable persons, non-resident taxable persons, persons liable to deduct TDS under Section 51 or collect TCS under Section 52, and Input Service Distributors.
How long does GST registration approval take after Aadhaar authentication?+
According to the registration process, the GST Officer reviews applications within 30 working days of Aadhaar-verified applications for approval or clarification requests.
What are the penalties for operating without GST registration in India?+
Section 122(1) of the CGST Act imposes a penalty of 10% of tax due with a minimum of ₹10,000. For deliberate evasion, Section 132 provides for 100% of tax amount and potential prosecution.
Is Aadhaar authentication mandatory for GST registration?+
Yes, Aadhaar Authentication became mandatory for GST registration since Notification No. 17/2020-CT, as part of Part B application completion requirements.
Go deeper with our hub guides
Statute-cited, section-by-section guides covering the same ground this article does.
Need help with this?
Our team handles the paperwork. You focus on your business.