GST resources
GST Registration: Limits, Documents and Steps
GST registration gives your business a GSTIN, the right to charge GST and the right to claim back GST you pay on purchases. Whether you must register depends on your turnover, what you sell, and where and how you sell it.
What registration means
A registered business is given a 15-character GSTIN and a registration certificate. From the date of registration it must charge GST on taxable sales, issue tax invoices, and file returns every month or quarter, even when there are no sales. In return it can claim input tax credit on the GST it pays to suppliers, and registered buyers can claim credit on its bills.
An unregistered business cannot charge GST or claim input credit. Below the threshold, staying unregistered is allowed, but many shops register anyway because wholesale and business customers prefer suppliers with a GSTIN.
Turnover limits
| Who | Must register when aggregate turnover in a year crosses |
|---|---|
| Supplying only goods, in most states | ₹40 lakh |
| Supplying only goods, in Arunachal Pradesh, Meghalaya, Puducherry, Sikkim, Telangana or Uttarakhand | ₹20 lakh |
| Supplying services, or goods and services together, in most states | ₹20 lakh |
| Any supplier in Manipur, Mizoram, Nagaland or Tripura | ₹10 lakh |
| Suppliers of ice cream, pan masala or tobacco products | ₹20 lakh (the ₹40 lakh limit does not apply) |
Turnover here is aggregate turnover across all your branches with the same PAN in India, including exempt and nil-rated sales. See the aggregate turnover page for what is counted.
Who must register whatever the turnover
Section 24 of the CGST Act lists businesses that need a GSTIN from the first sale. The ones that matter most to shops and small traders are:
- Selling goods to a buyer in another state (inter-state supply of goods)
- Selling goods through an e-commerce platform that collects tax at source, subject to the limited exemptions notified for small sellers within a state
- Businesses liable to pay tax under reverse charge
- Casual taxable persons, such as a stall at an exhibition in another state
- E-commerce operators, input service distributors and persons who must deduct or collect GST at source
Worked example: when a kirana crosses the limit
Sri Lakshmi Stores is a kirana in Mysuru, Karnataka, selling only goods. In 2024-25 its sales were ₹38 lakh, under the ₹40 lakh limit, so it stayed unregistered. In 2025-26 sales reach ₹36.5 lakh by the end of December and cross ₹40 lakh during January.
The store becomes liable on the day turnover crosses ₹40 lakh and must apply within 30 days of that date. Once registered, it charges GST on sales from the effective date of registration.
Now suppose the same store also earns ₹1.2 lakh a year as commission for selling a courier company's services at the counter. It is no longer supplying only goods, so its limit is ₹20 lakh, not ₹40 lakh. Small side incomes like this are the most common reason a shop registers late.
Documents you need
- PAN of the business (the proprietor's PAN for a proprietorship)
- Aadhaar of the proprietor, partners or directors, for authentication
- Photograph of the proprietor, partners or directors
- Proof of constitution: partnership deed, incorporation certificate or society registration, where applicable
- Proof of the principal place of business: property tax receipt, electricity bill or ownership deed; if rented, the rent agreement and the owner's document
- Bank account proof such as a cancelled cheque, passbook first page or statement
- Authorisation letter or board resolution for the authorised signatory, where applicable
How long approval takes
Registration is free on gst.gov.in. Under rule 9 of the CGST Rules, an application is normally approved or queried within seven working days. Where Aadhaar authentication is not done, or the application is picked for risk checks, the officer can order a physical verification of the premises and the limit becomes 30 days.
Since 1 November 2025, rule 14A also offers a simplified, Aadhaar-authenticated route for applicants whose output tax on supplies to registered buyers will not exceed ₹2.5 lakh a month, with approval in about three working days. Check the current conditions on the portal before choosing it.
Common mistakes
- Counting only taxable sales and forgetting exempt sales, which are part of aggregate turnover
- Assuming the ₹40 lakh limit applies when the business also earns service income
- Shipping goods to another state before registering
- Uploading a rent agreement without the owner's ownership proof
- Not displaying the registration certificate and GSTIN on the name board at the shop
- Collecting "GST" on bills before the GSTIN is issued
How registration shows up on invoices and returns
From the effective date, every tax invoice carries your GSTIN, and B2B invoices carry the buyer's GSTIN. Your first GSTR-1 and GSTR-3B are due for the period in which the registration takes effect, and they must be filed even if there were no sales. If you were liable earlier than the date you registered, take advice on the tax for the gap period.
How TripleBill helps
When you set up a business in TripleBill you enter your GSTIN and state once; it prints on every invoice and decides CGST/SGST or IGST from the place of supply. Unregistered businesses can bill without GST lines.
This page is general information about GST in India, not tax advice. Rates, thresholds and rules change; confirm with the GST portal or a chartered accountant before acting.
Last reviewed and sources
Last reviewed: November 2026. Facts on this page were checked against:
- CGST Act, 2017, sections 22, 24 and 25
- Notification No. 10/2019-Central Tax, 7 March 2019 (₹40 lakh limit for goods and the excluded states)
- CGST Rules, 2017, rules 8, 9 and 14A (rule 14A inserted by Notification No. 18/2025-Central Tax, 31 October 2025)
- GST portal: New Registration user guide
How to apply for GST registration
- 1
Part A on the portal
On gst.gov.in choose Services → Registration → New Registration, enter PAN, mobile and email, verify the OTPs and note the Temporary Reference Number (TRN).
- 2
Part B with documents
Log in with the TRN and fill business details, promoters, place of business, goods and services (HSN/SAC) and bank details, then upload the documents.
- 3
Aadhaar authentication
Opt for Aadhaar authentication and complete it from the link sent to the promoters; applications without it go to physical verification.
- 4
Submit and track
Sign with DSC or EVC, note the ARN, answer any query within the time given, and download the certificate once the GSTIN is issued.
Frequently asked questions
Is GST registration free?
Yes. There is no government fee for registering on gst.gov.in. Anyone charging you is charging for their own service.
I sell only within my state and my turnover is ₹30 lakh. Do I need GST?
If you supply only goods in a state where the ₹40 lakh limit applies, and no compulsory-registration rule covers you, no. If you also supply services, the limit is ₹20 lakh and you do.
Does selling on Amazon or Flipkart force registration?
Sellers on platforms that collect tax at source generally need registration, but small sellers supplying goods within their own state have a notified exemption with conditions. Check the current notification before listing.
Can I register voluntarily below the limit?
Yes. Once registered you must charge GST and file returns like any other registered business, so compare the compliance cost with the credit you will gain.
Can I register at my home address?
Yes, if you actually run the business from there and can prove it with the usual documents, such as an electricity bill or property tax receipt.
What if my registration application is rejected?
The rejection order gives reasons. You can file a fresh application with corrected documents, or appeal the order.
Do I need a separate GSTIN in each state?
Yes. A business needs registration in every state or union territory from which it makes taxable supplies.
Related
Your first invoice is two minutes away.
7-day free trial with everything unlocked. No card needed.