GST Registration Online: Documents, Limit, Fees, Process, Limit, and Penalty

Apply for GST registration online in India with clear steps, eligibility details, and required documents to secure your GSTIN quickly and avoid common errors.
Business Loan
4 min read 
23 February 2026

If you're operating a business in India, GST registration becomes mandatory once your annual turnover exceeds Rs.20 lakh (or Rs.10 lakh for businesses in North-Eastern states). Registering under the Goods and Services Tax (GST) framework provides your business with official legal recognition.

Upon successful registration on the GSTN (Goods and Services Tax network) portal, you’ll be allotted a 15-digit GSTIN (Goods and Services Tax Identification Number) by the Central Government, issued on a state-wise basis. This unique identification enables you to legally collect GST from your customers, claim input tax credit on your purchases, and ensures smooth, compliant business operations.

Latest update: 3-day GST registration for small taxpayers

To make compliance easier for small businesses, the government has introduced the Simplified GST Registration Scheme under Rule 14A of the CGST Rules, 2017. Starting from 1st November 2025, this fast-track registration process, verified through Aadhaar, lets eligible businesses get GST registration within just 3 working days.

The scheme is aimed at small taxpayers whose monthly output tax on B2B supplies does not exceed Rs. 2.5 lakh, making registration quicker and less burdensome. It is available for service providers and B2B suppliers who meet the criteria, helping them join the GST system quickly and focus on growing their business.

What is GST registration?

Under the GST laws, businesses are required to register as regular taxable persons if their annual turnover exceeds Rs. 40 lakh, Rs. 20 lakh, or Rs. 10 lakh, depending on the state and nature of the business. For small businesses or professionals eligible under Section 10 of the CGST Act (Composition Scheme), the turnover threshold is Rs. 1.5 crore or Rs. 50 lakh, respectively.

In certain cases, GST registration is mandatory regardless of turnover such as for interstate suppliers, e-commerce operators, or businesses dealing in specific notified goods or services. Check your pre-approved business loan options while registering under GST to maintain smooth operations and growth.

The process of securing a GSTIN (Goods and Services Tax Identification Number) in any of these situations is referred to as GST registration. Failing to register under GST when required is a violation of GST laws and can lead to substantial penalties.

Eligibility criteria to register for GST

Under the new GST system, all businesses involved in buying or selling goods, providing services, or both must obtain GST registration. Businesses without GST registration cannot collect GST from customers or claim input tax credit on the GST they have paid. They may also face penalties. Check your business loan eligibility as you assess your registration criteria—ensuring your finances are in order can ease your compliance journey.

The following list will help you understand whether you need to register for GST:

  • Your business turnover exceeds Rs.20 lakh in a financial year (Rs.10 lakh for special category states).
  • You are already registered under earlier indirect tax laws, such as VAT, Excise, or Service Tax, regardless of turnover.
  • You are an existing taxpayer given a Provisional ID and Password to complete GST migration within six months and obtain a GSTIN.
  • You operate a business in more than one state.
  • You have more than one business division within the same state.
  • You supply taxable goods or services between states.
  • You are a non-resident taxable person.
  • You are a casual taxable person (someone who occasionally supplies goods or services without a fixed place of business, such as a fireworks shop set up during Diwali).
  • You are required to pay tax under the reverse charge system.
  • You are required to deduct tax at source.
  • You act as an agent for a supplier.
  • You are registered as an Input Service Distributor.
  • You operate an e-commerce business.
  • You supply goods or services through an e-commerce platform.
  • You provide online information and database access or retrieval services.
  • You supply such online services from outside India to a person in India.
  • You supply non-taxable goods or are involved in exports.
  • You export software that was previously not taxed.

Registering under GST ensures compliance and allows eligible businesses to claim input tax credit and manage their tax responsibilities properly.

Types of GST registration

GST registration types in India vary based on the nature of the business, turnover, and how often returns are filed. The main types are explained below:

1. Regular GST registration

A regular taxpayer is a business that registers under GST after crossing the turnover limit. This is the most common type of GST registration.

Regular taxpayers can claim input tax credit and must file GSTR-1 and GSTR-3B returns, either monthly or quarterly.

The annual turnover limit is:

  • More than Rs.40 lakh for supply of goods only
  • More than Rs.20 lakh for supply of services only
  • Rs.10–20 lakh for businesses in special category states

2. Composition scheme

The composition scheme is meant for small businesses and professionals. Under this scheme, taxpayers:

  • Cannot claim input tax credit
  • Cannot sell goods outside their state or Union Territory
  • Cannot collect tax from customers

They file one annual return and pay tax quarterly using CMP-08.

The turnover limits are:

  • Up to Rs.1.5 crore (Rs.75 lakh for special category states) for goods
  • Up to Rs.50 lakh for services

3. Casual taxable persons

A casual taxable person is someone who occasionally supplies goods or services in a state where they do not have a fixed place of business. For example, a trader setting up a temporary stall at a fair in another state.

This registration is valid for 90 days. The estimated GST liability must be paid in advance at the time of registration.

4. Non-resident taxable persons (NRTP)

This type applies to persons based outside India who occasionally supply goods or services in India without a fixed place of business here.

The registration is valid for 90 days. Tax liability must be estimated and paid in advance. They must file GSTR-5 every month.

5. Input Service Distributor (ISD)

An Input Service Distributor is a business with several branches across India. The head office registers as an ISD to receive invoices with eligible input tax credit and distribute it to its branches.

ISDs must file GSTR-6 every month.

6. Unique Identity Number (UIN) registration

UIN registration is for foreign embassies, consulates, and United Nations organisations operating in India.

7. E-commerce operators

E-commerce platforms must register under GST. They are required to collect tax at source (TCS) from sellers and deposit it with the government. They must file GSTR-8 every month.

8. TDS deductors

Government departments and local authorities must deduct tax at source when making payments to contractors and deposit it with the government. They must file GSTR-7 every month.

9. OIDAR services

Foreign providers of online information and database access or retrieval services (OIDAR) to customers in India must register under GST. They must file GSTR-5A every month.

Documents Required for Online GST Registration

GST registration documentation depends on the type of business. Here is a consolidated checklist:

To apply for GST registration online, certain documents must be submitted. The required documents depend on the type of business.

Sole Proprietorship

  • PAN card of the proprietor
  • Aadhaar card of the proprietor
  • Recent photograph of the proprietor
  • Proof of business address (such as an electricity bill, rent agreement, or property tax receipt)
  • Bank account details (cancelled cheque or recent bank statement)

Partnership Firm

  • PAN card of the partnership firm
  • Partnership deed
  • PAN and Aadhaar cards of all partners
  • Photographs of partners
  • Proof of business address
  • Bank account details

Company (Private Limited or Public Limited)

  • PAN card of the company
  • Certificate of Incorporation
  • Memorandum and Articles of Association
  • PAN and Aadhaar cards of directors
  • Photographs of directors
  • Board resolution appointing an authorised signatory
  • Proof of business address
  • Bank account details

Limited Liability Partnership (LLP)

  • PAN card of the LLP
  • LLP agreement
  • Certificate of Incorporation
  • PAN and Aadhaar cards of partners
  • Photographs of partners
  • Proof of business address
  • Bank account details

Additional Documents (if applicable)

  • Digital Signature Certificate (mandatory for companies and LLPs)
  • Letter of authorisation or board resolution for the authorised signatory

All documents must be uploaded online through the official GST portal at the time of application.

Note: All documents must be scanned and uploaded in PDF or JPEG format during the online application.

Step-by-Step GST Registration Process Online

You can apply for GST registration online through the official GST portal or by visiting a GST Seva Kendra.

Step 1: Visit the GST portal

Go to https://www.gst.gov.in/ and select ‘Services’, then ‘Registration’, and click on ‘New Registration’.

Step 2: Part A – Submit basic details

  1. Select ‘Taxpayer’ from the drop-down list.
  2. Complete Form GST REG-01 by entering:
    • Legal name of the business
    • State
    • Email address
    • Mobile number
    • PAN details
  3. Verify the details using the OTP sent to your mobile number and email address.
  4. After verification, you will receive a Temporary Reference Number (TRN). Keep this number safe for Part B.

Step 3: Part B – Complete the detailed application

  1. Return to the GST portal and click ‘Register’ under the ‘Services’ menu.
  2. Select ‘Temporary Reference Number (TRN)’, enter your TRN and the captcha code.
  3. Enter the OTP sent to your registered mobile number or email and click ‘Proceed’.
  4. The application status page will appear. Click the ‘Edit’ icon on the right-hand side.
  5. Complete all 10 sections and upload the required documents, including:
    • Photographs
    • Proof of business address
    • Bank details (account number, bank name, branch, IFSC code)
    • Authorisation form
    • Details of business constitution
  6. After uploading all documents, click ‘Submit’.

Step 4: Verification

On the ‘Verification’ page, confirm the declaration and submit the application using one of the following methods:

  • Electronic Verification Code (EVC): A code sent to your registered mobile number.
  • Digital Signature Certificate (DSC): Mandatory for companies and LLPs.
  • E-sign method: OTP sent to the mobile number linked with your Aadhaar card.

Step 5: ARN generation

After successful submission, you will receive an Application Reference Number (ARN) by SMS and email. You can use this number to check the status of your application.

GST registration via authentication of Aadhaar

GST registration via authentication of Aadhaar allows individuals to register for GST using their Aadhaar number. This process simplifies registration by pre-filling certain details from the Aadhaar database, reducing the need for manual data entry. It streamlines the registration process, making it quicker and more efficient, especially for individuals who may not have all the necessary documents readily available.

How to check GST registration status online?

To check the GST registration status online, follow these steps:

  1. Visit the official GST portal at https://www.gst.gov.in/ and click on the 'Services' tab.

  2. From the drop-down menu, click on 'Registration' and then choose 'Track Application Status.'

  3. Enter your Application Reference Number (ARN) in the required field and provide your captcha code.

  4. Click on the 'Search' button, and the status of your GST registration application will be displayed.

If you have not applied for GST registration yet, you can apply online by visiting the same official GST portal and selecting the 'New Registration' option under the 'Services' tab. Follow the instructions provided and fill in all the required details as per your business registration documents. Once submitted, you will receive an ARN, which can be used to track the status of your GST registration application online following the aforementioned steps.

GST registration fees

GST registration in India is generally free, but some applicants may need to pay a security deposit. Here’s a breakdown:

Type of Applicant

Registration Fee on Government Portal

Additional Requirement

Most Regular Businesses

Rs. 0 (No fee)

None

Casual Taxable Persons

Rs .0 (Registration) + Rs. 500– Rs. 10,000 (Security Deposit)

Deposit depends on business type and state rules

Non-Resident Taxable Persons

Rs. 0 (Registration) + Rs. 500– Rs. 10,000 (Security Deposit)

Deposit is mandatory for temporary or foreign business setups


Features of GST registration

Some key features of GST registration include:

GST registration is based on the PAN (Permanent Account Number) and is specific to each state.

  • An individual registered in one state is considered an "unregistered person" in another state.
  • Suppliers must register for GST in every state or Union Territory from which they supply goods or services.
  • If a person owns a unit in a Special Economic Zone (SEZ) or is a SEZ developer, and also operates a unit in a domestic tariff area (outside the SEZ) within the same state, they must register the SEZ unit separately.
  • All registered entities must display their GST registration certificate and GSTIN (GST Identification Number) at their primary place of business as well as at any additional business locations.
  • A PAN-based legal entity will have one GSTIN per state. Therefore, a business with branches in multiple states must register separately in each state. However, businesses with multiple locations in a single state or Union Territory may receive separate registrations for each location.
  • GST registration is comprehensive and covers all taxes (IGST, CGST, SGST/UTGST) and any cesses) under one single registration, rather than being tax-specific.

Benefits of GST registration online

GST registration online offers several benefits for businesses, including:

  1. Legitimacy: GST registration is a legal requirement for businesses with an annual turnover beyond a certain limit. Registering online not only ensures compliance but also assures legitimacy to the business.
  2. Tax credit: Online GST registration enables businesses to claim tax credit on any purchases made for business purposes. This can provide significant cost savings for the business.
  3. Inter-state business: With GST registration online, businesses can carry out inter-state business operations without any additional taxes or levies.
  4. E-commerce: Online sellers can benefit from GST registration by being able to sell on e-commerce portals without worrying about compliance issues.
  5. Competitive edge: Online GST registered businesses enjoy a competitive edge over their unregistered counterparts, thus enhancing their business opportunities.
  6. Improved Tax Planning: GST registration, along with a good GST calculator, helps businesses estimate tax liabilities, set the right prices, and manage cash flow more efficiently.

Overall, GST registration online streamlines the tax process, empowers businesses, and translates into cost savings, leading to growth opportunities and increased profitability.

GSTN is a unique number quoted on all invoices supplied to the input tax credit mechanism. It helps you avail of the input tax credit, register your business, and improve your credibility in the industry. You need to become GST compliant and file GST returns on time. Once you register, you can also download the registration certificate from the GST portal.

GST registration exemption

Under GST exemption, certain businesses are exempted from GST registration, including:

  1. Small businesses with a turnover below the threshold limit.
  2. Individuals engaged in exempt supplies only.
  3. Agriculturists selling produce out of cultivation.
  4. Persons supplying goods/services that are not liable to tax or are wholly exempt.
  5. Specific categories of persons as notified by the government. Exemption from GST registration simplifies compliance for these businesses.

How to download the GST registration certificate?

To use the GST certification download feature, follow these steps:

  1.  Log in to the GST portal using your credentials.
  2. Go to the "Services" tab and select "User Services."
  3. Click on "View/Download Certificates."
  4. Choose the "GST Registration Certificate" option.
  5. Enter the required details, such as GSTIN or ARN.
  6. Click on the "Download" button.
  7. The certificate will be downloaded in PDF format.
  8. Save or print the certificate for your records.

Scenario requiring GST deregistration (cancellation)

Entities already registered under GST may need to cancel or surrender their registration at a later stage due to various reasons.

Here are the key circumstances that can lead to the cancellation or surrender of GST registration:

  1. Turnover below the minimum threshold: If a business's turnover falls below the minimum limit after GST registration, it may apply for deregistration. For instance, if a business in Maharashtra had a turnover of Rs.50 lakh at the time of registration, but later it reduces to Rs.20 lakh (below Maharashtra’s Rs.40 lakh threshold), the business can cancel its GST registration. However, businesses supplying goods to other states must remain registered, regardless of turnover.

  2. Business discontinuation: When a business stops operations, it must apply for the cancellation of its GST registration.

  3. Change in business ownership: If there is a change in the ownership structure, the business can apply to cancel its GST registration.

  4. Change in business constitution: When a business undergoes a change in its legal constitution, it must cancel its previous GST registration and apply for new registration under the updated constitution. For example, if a partnership firm becomes a private limited company, it must deregister as a partnership and re-register under the new structure.

Penalty for not obtaining GST registration

If you do not register for GST when required, you may face penalties under the GST Act.

Violation

Penalty

Non-registration

10% of the tax due or Rs.10,000, whichever is higher

Deliberate tax evasion

100% of the tax due

Interest

Interest charged on the outstanding tax amount


If you fail to register when required, you may be fined 10% of the tax due or Rs.10,000, whichever amount is higher.

Important facts about GST registration

While there are multiple factors to consider when applying for GST registration, some essential aspects are worth highlighting. The compulsion to register for GST arises when a business's turnover exceeds Rs. 20 lakh. Furthermore, it is legally binding for a supplier distributing goods across multiple states to register for GST in each of the states. Although GST registration is free, non-compliance can lead to a penalty of either 10% of the due amount or Rs. 10,000.

Common mistakes to avoid during GST registration

  • Incomplete or Wrong Documents
    A common mistake during GST registration is submitting documents that are incomplete or incorrect. Keeping records like invoices, bills of supply, and purchase details well-organized helps ensure smooth registration and future compliance.
  • Invoice Errors
    Mistakes in invoices—such as wrong GSTIN, incorrect invoice numbers, or faulty tax calculations—can cause discrepancies, compliance problems, and even penalties.
  • Mismatch Between GSTR-2A and GSTR-3B
    Not reconciling purchase data in GSTR-2A with what is reported in GSTR-3B can create inconsistencies and problems with claiming input tax credit.
  • Unverified Supplier GSTINs
    Failing to check your suppliers’ GSTINs on the official GST portal is risky. Transactions with invalid or fake GSTINs can lead to denial of input tax credit.
  • Missing Return Filing Deadlines
    Delaying GST return filings attracts penalties and interest. Always stay aware of due dates and submit returns on time.
  • Misunderstanding the GST Composition Scheme
    Not knowing the rules, limits, or eligibility of the GST Composition Scheme can lead to wrong filings and penalties.
  • Ignoring GST Notices or Compliance Rules
    Ignoring GST notices or failing to respond promptly can result in legal issues and heavy fines. Always address notices quickly and maintain compliance proactively.

Conclusion

GST registration is the first step for running a compliant business in India. It simplifies tax processes, allows businesses to claim input tax credit (ITC), and makes interstate trade easier. Knowing who is eligible, preparing the right documents, and completing the online registration correctly are key to avoiding penalties and keeping operations smooth. At the same time, checking your business loan eligibility ensures you have access to funds for compliance-related expenses.

Is your business ready for compliant growth? Efficiently managing taxes and working capital is essential. A Bajaj Finserv Business Loan can help maintain cash flow during compliance or support expansion for your registered business. Using a business loan EMI calculator lets you plan repayments realistically, avoiding cash flow problems later.

Here are a few other articles related to GST

eWay Bill

GST Payment

Latest GST Updates

GST Challan

GST e-invoice

Goods and Services Tax Council

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Frequently asked questions

How do I register on the GST portal for the first time?

You can register on the GST portal by filling up an online application form on the GST website. You will need to provide your PAN, mobile number, email address, and state or union territory of your business.

How to do GST registration online?

To do GST registration online, you need to follow these steps:

Go to the GST portal and click on New Registration under the registration tab.
Fill up Part-A of the application form with your basic details and verify your mobile number and email address.
You will receive a Temporary Reference Number (TRN) on your mobile and email.
Log in with your TRN and fill up Part-B of the form with your business details, documents, and bank account information.
Submit the form and pay the required fees (if any).
You will receive an Application Reference Number (ARN) on your mobile and email.
Track the status of your application using your ARN.
Once approved, you will get your GSTIN (GST identification number).

Is GST registration free?

Yes, GST registration is free of cost for all e-commerce sellers and other eligible taxpayers. You do not need to visit any government office to register for GST. You can do it online from anywhere. However, you may need to pay some professional fees if you hire a consultant or an agent to help you with the process.

When will I receive my GST number?

After applying for GST registration online, the timeline for receiving the GST number can vary depending on the processing time of the tax authorities. Generally, it takes 7-10 working days, and the GST number can be downloaded from the GST portal.

What if the GST application is rejected?

If the GST registration application gets rejected, the applicant should check for the reason provided by the authority and rectify the reason disclosed. The applicant can reapply or file an appeal within 30 days. It is important to resolve any issues at the earliest.

Is GST registration mandatory?

Yes, GST registration is mandatory for businesses whose turnover exceeds the threshold limit set by the GST council.

Am I allowed to submit applications for multiple GST registrations?

Yes, you can submit applications for multiple GST registrations, such as separate registrations for different states where your business operates.

What turnover should be considered for the GST registration threshold limit?

The turnover threshold limit for GST registration is Rs. 40 lakhs for most states, Rs. 10 lakhs for special category states.

What happens after obtaining the GST registration?

After obtaining GST registration, businesses can collect GST on sales, claim input tax credit, and file GST returns to comply with GST laws.

What is the registration limit for GST?

There is no registration limit for GST. Any business whose turnover exceeds the threshold limit must register for GST.

What is the GST registration turnover limit?

Businesses in India must complete GST registration if their turnover exceeds ₹40 lakh for goods or ₹20 lakh for services. For special category states, the limit is ₹20 lakh for goods and ₹10 lakh for services. The GST registration limits are expected to remain unchanged in 2023, helping smaller businesses stay compliant while boosting their credibility.

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