GST Registration in India: Threshold, Documents and Process

Quick answer: GST registration in India is required once aggregate turnover exceeds Rs 40 lakh for goods suppliers or Rs 20 lakh for service providers in most states, with lower limits in some special category states. Some businesses must register regardless of turnover. You apply free on the GST portal using form GST REG-01.

Registering for GST changes how you invoice, price and file. Once you have a GSTIN, you charge GST on taxable supplies, issue tax invoices, file returns and can claim input tax credit on purchases. This guide explains when GST registration becomes mandatory, how aggregate turnover is measured, who must register anyway, the documents you need, and the REG-01 process step by step, with a worked example, a checklist and the mistakes that slow applications down.

Important: This is general information, not tax advice. Thresholds, state options and portal steps are set by GST law and notifications that change. Confirm the current position on the official GST portal or with a chartered accountant before you apply.

When is GST registration mandatory? Threshold limits

The test is based on aggregate turnover in a financial year (April to March). The limits depend on what you supply and where you are registered.

Type of supplier	Most states	Special category states (varies by state)
Exclusively goods	Rs 40 lakh	Rs 20 lakh or Rs 10 lakh
Services, or goods and services	Rs 20 lakh	Rs 10 lakh in Manipur, Mizoram, Nagaland and Tripura; Rs 20 lakh elsewhere

The Rs 40 lakh goods limit was an option that states could adopt. Manipur, Mizoram, Nagaland and Tripura use Rs 10 lakh, and a few states, including some in the north-east and Telangana, kept the Rs 20 lakh limit for goods. Because sources describe these state choices differently, check the current limit for your state on the GST portal before relying on the table.

What counts as aggregate turnover?

Aggregate turnover is the value of all your taxable supplies, exempt supplies, exports and inter-state supplies across India, for all registrations under the same PAN. It excludes the GST itself and inward supplies taxed under reverse charge. Two points catch people out:

• Exports count. A freelancer billing overseas clients includes that income even though exports are zero-rated.
• Exempt supplies count. Even supplies on which no GST is charged are added in.

Who must register regardless of turnover

Section 24 of the CGST Act requires some persons to register even below the threshold. The main categories are:

• Persons making inter-state taxable supplies of goods (inter-state service providers below the limit have been exempted)
• Casual taxable persons and non-resident taxable persons
• Persons liable to pay tax under reverse charge
• Input service distributors and persons required to deduct TDS or collect TCS
• Many suppliers selling goods through e-commerce operators, subject to relaxations for some small intra-state sellers
• Suppliers of online information and database access services from outside India to unregistered persons in India

If one of these applies, register before you start the activity rather than waiting for turnover to build.

Documents required for GST registration

Business type	Typical documents
Proprietor or freelancer	PAN and Aadhaar of the proprietor, photograph, address proof of business premises, bank account proof
Partnership or LLP	PAN of the firm, partnership deed or LLP agreement, PAN, Aadhaar and photos of partners, authorization letter for the signatory, premises and bank proof
Company	PAN of the company, certificate of incorporation, MOA and AOA, PAN, Aadhaar and photos of directors, board resolution for the signatory, premises and bank proof

For the principal place of business, upload a recent electricity bill, property tax receipt or municipal document. If you rent, add the rent or lease agreement; if a family member owns the premises, add a consent letter with their ID and ownership proof. Bank proof is usually a cancelled cheque, the first page of the passbook or a bank statement showing the account holder's name and IFSC.

How to apply for GST registration: REG-01 step by step

1. Open the GST portal and choose Services, then Registration, then New Registration.
2. Complete Part A. Select "Taxpayer", your state and district, and enter the legal name as per PAN, the PAN, email and mobile number. Verify both with OTPs. You receive a Temporary Reference Number (TRN), valid for 15 days.
3. Log in with the TRN and fill Part B. Enter business details, promoters or partners, the authorized signatory, principal and additional places of business, the main goods (HSN) or services (SAC) you supply, and bank details.
4. Decide on the simplified scheme. If you expect your monthly output tax on supplies to registered persons to stay within Rs 2.5 lakh, you can opt for Rule 14A, available since 1 November 2025, which aims to grant registration within three working days after Aadhaar authentication.
5. Opt for Aadhaar authentication. This usually speeds approval. In some states, applicants flagged by the system must also complete biometric authentication and document verification at a GST Suvidha Kendra.
6. Upload documents and submit with an electronic verification code or a digital signature certificate (companies and LLPs generally use a DSC). An Application Reference Number (ARN) is generated.
7. Respond to any query. If the officer issues a notice in form REG-03, reply in REG-04 within the time allowed, usually seven working days.
8. Download the certificate. Once approved, the certificate in form REG-06 and your GSTIN are available on the portal.

Approval normally comes within seven working days when Aadhaar authentication succeeds, or up to 30 days if physical verification is needed. There is no government fee. The CBIC GST site publishes the rules and notifications behind these steps.

Worked example: does this freelancer need GST registration?

Priya is a UI designer in Pune, Maharashtra. In the financial year 2026-27 she expects the following income.

Source	Amount (Rs)
Design work for Indian clients	13,50,000
Design work for clients in the US and UK (export of services)	7,20,000
Online course sales (taxable)	1,30,000
Aggregate turnover	22,00,000

The arithmetic: 13,50,000 + 7,20,000 + 1,30,000 = Rs 22,00,000. She supplies services in a state with a Rs 20 lakh limit, so she crosses the threshold by 22,00,000 − 20,00,000 = Rs 2,00,000 and must register. She should apply within 30 days of the day she becomes liable, which is the day her turnover passes Rs 20 lakh, not at year end.

After registration, her domestic invoices carry GST at the applicable rate (18% for most professional services under the slabs explained in our GST 2.0 new rates guide). A Rs 50,000 design invoice to a client in Maharashtra would show CGST 9% of Rs 4,500 and SGST 9% of Rs 4,500, a total of Rs 59,000. Her export invoices are zero-rated, usually under a Letter of Undertaking.

Understanding your GSTIN

Your GSTIN is a 15-character number built from your PAN. The first two digits are the state code (27 for Maharashtra, for example), the next ten characters are your PAN, the 13th character counts registrations under the same PAN in that state, the 14th is usually Z, and the last is a check digit. If you register in a second state, you get a second GSTIN with a different state code. Our guide to the tax ID on an invoice compares the GSTIN with tax numbers in other countries. Once registered, also restart a clean, sequential invoice series for each GSTIN; the invoice number generator can help you pick a format that fits the 16-character limit for GST invoice numbers.

After registration: what changes on your invoices

Once you hold a GSTIN, every taxable sale needs a proper tax invoice with your GSTIN, the buyer's GSTIN for B2B sales, HSN or SAC codes, place of supply and the tax split between CGST and SGST or IGST. The full field list is in our GST invoice guide, and the difference between a tax invoice and a bill of supply or retail bill is covered in tax invoice vs retail invoice.

• File GSTR-1 and GSTR-3B monthly, or quarterly under QRMP if eligible.
• Review supplier invoices through the GST Invoice Management System before claiming credit.
• If you move goods worth more than Rs 50,000, learn the e-way bill rules.
• If your turnover grows past Rs 5 crore, check the e-invoice limit because you will need an IRN for B2B invoices.

Below the e-invoicing limit, a clear PDF tax invoice is normal practice. Our free online invoice generator lets you add your GSTIN, HSN or SAC codes and tax per line, and download a PDF. It does not connect to the GST portal or generate an IRN or e-way bill. A structured layout such as the Corporate invoice template keeps the tax columns readable.

GST registration checklist

• Calculate aggregate turnover for the financial year, including exports and exempt supplies
• Confirm your state's threshold for goods or services
• Check whether any compulsory registration category applies
• Scan PAN, Aadhaar, photographs, premises proof and bank proof
• Prepare an authorization letter or board resolution for the signatory
• Make sure the mobile number is linked to Aadhaar for OTP authentication
• Decide whether to opt for Rule 14A or the composition scheme
• Track the ARN and reply to any REG-03 query on time
• Update your invoice template with the GSTIN once approved

Common mistakes in GST registration

• Leaving out exports. Export turnover counts toward the threshold.
• Name mismatches. The legal name must match PAN exactly, and the premises proof must show the same address you enter.
• Weak address proof. An old bill, an unsigned rent agreement or a missing consent letter is the most common reason for queries.
• Wrong HSN or SAC codes. Choose codes that match what you actually supply; they flow into your invoices and returns.
• Charging GST before approval. Do not show GST or a GSTIN on invoices until registration is granted; ask an adviser how to handle sales during the pending period.
• Registering and then not filing. Returns are due even when you have no sales, and non-filing can lead to cancellation of your GSTIN.

Next steps

Total your turnover for this financial year, compare it with your state's limit and gather the documents above. For how GST compares with VAT and sales tax in other countries, see sales tax vs VAT vs GST.