GST Registration Eligibility Checker & Guide

The GST Act specifies different turnover limits depending on your state and the nature of your supply. Aggregate turnover includes taxable supplies, exempt supplies, exports, and inter-state supplies under the same PAN across India. It excludes inward supplies under reverse charge and GST taxes themselves.

Category	Normal States	Special Category States
Goods suppliers	₹40 lakh	₹20 lakh (₹10 lakh for NE / hill states)
Service providers	₹20 lakh	₹10 lakh
Both goods & services	₹20 lakh	₹10 lakh

Special category states: Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, and Uttarakhand. The threshold was raised to ₹40 lakh for goods in normal states via Notification No. 10/2019 dated 07.03.2019.

Who Must Register Regardless of Turnover?

Under Section 24 of the CGST Act, certain categories of persons are required to obtain GST registration irrespective of their aggregate turnover:

Supply-based triggers

Persons making inter-state taxable supplies of goods or services
Persons supplying goods or services through e-commerce operators who are required to collect tax at source
E-commerce operators required to collect TCS under Section 52
Persons supplying OIDAR services from outside India to persons in India (other than registered persons)

Person-based triggers

Casual taxable persons making taxable supplies
Non-resident taxable persons
Persons liable to pay tax under reverse charge mechanism (Section 9(3)/(4))
Input Service Distributors
Agents of suppliers
Persons required to deduct TDS under Section 51

Benefits of Voluntary GST Registration

Even if GST registration is not mandatory for your business, you may benefit from voluntary registration in the following ways:

Documents Required for GST Registration

Keep the following documents ready before applying on the GST portal. Requirements vary slightly based on business structure.

Common Documents (All Business Types)

PAN Card
PAN of the business entity (for companies/LLPs) or the individual proprietor
Aadhaar Card
Aadhaar of the proprietor, all partners, or all directors (required for Aadhaar authentication)
Bank Account Proof
Cancelled cheque, bank statement first page, or passbook first page showing account holder name, account number, and IFSC code
Photographs
Passport-size photographs of the proprietor, partners, Karta, or directors/authorized signatories
Place of Business Proof
Owned: property tax receipt, municipal khata, or electricity bill. Rented: rent agreement + NOC from landlord. Shared: consent letter from premises owner

Additional Documents by Business Type

Business Type	Additional Documents
Proprietorship	No additional documents; proprietor's PAN and Aadhaar suffice
Partnership Firm	Partnership Deed, PAN of the firm
LLP	LLP Agreement, Certificate of Incorporation, PAN of LLP, Digital Signature Certificate (DSC)
Private / Public Ltd Company	Certificate of Incorporation, MOA / AOA, PAN of company, Board Resolution, DSC of authorized signatory
HUF	HUF deed, PAN of HUF, Karta's identity & address proof
Society / Trust	Registration certificate, Trust deed, PAN of the trust/society

GST Registration Process — Step by Step

GST registration is done online on the GST portal (gst.gov.in). The process typically takes 3–7 working days after submission.

Visit the GST Portal

Go to gst.gov.in and click on Services > Registration > New Registration. Select "Taxpayer" and fill in Part A of Form GST REG-01 with your PAN, mobile number, and email. You will receive OTPs on both.

Get Your TRN

After verifying the OTPs, you receive a Temporary Reference Number (TRN). Use this TRN to log back in and complete Part B of the application within 15 days.

Fill Part B — Business Details

Enter business details: trade name, constitution of business (proprietorship, company, etc.), principal place of business address, additional places of business, details of promoters/directors, bank account information, and nature of business activity (manufacturer, trader, service provider, etc.).

Upload Documents

Upload all required documents: photographs, PAN, Aadhaar, address proof for business premises, bank proof, and any business-type-specific documents (Partnership Deed, COI, etc.). Ensure all uploads are clear and within the file size limits specified on the portal.

Aadhaar Authentication or DSC Verification

Choose your verification method. Aadhaar authentication: an OTP is sent to the Aadhaar-linked mobile of the authorized signatory for e-verification. DSC: companies and LLPs must sign with a Digital Signature Certificate. EVC: if Aadhaar authentication is not opted, verification via EVC (sent to registered email/mobile) is available.

Application Submitted — ARN Generated

Upon successful submission, an Application Reference Number (ARN) is generated. You can track the application status on the GST portal using this ARN. The officer may raise a query via Form GST REG-03 — respond within 7 working days via Form GST REG-04.

GSTIN Issued

If the application is in order, the officer issues the Registration Certificate in Form GST REG-06 containing your 15-digit GSTIN. The certificate is available for download on the portal. Registration is effective from the date of the order of registration.

Important Timelines

Event	Timeline
Apply for registration after crossing threshold	Within 30 days from the date liability arises
Casual / Non-resident taxable person	At least 5 days before commencing business
Complete Part B after getting TRN	Within 15 days
Officer's approval after submission	3–7 working days (3 days with Aadhaar authentication)
Respond to officer's query (REG-03)	Within 7 working days
Officer's decision after response	Within 7 working days

Frequently Asked Questions

The turnover threshold for mandatory GST registration is ₹40 lakh for suppliers of goods and ₹20 lakh for suppliers of services in normal states. For special category states (Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, and Uttarakhand), the limit is ₹20 lakh for goods and ₹10 lakh for services. These thresholds apply to aggregate turnover across all businesses under the same PAN.

Certain categories of persons must register for GST regardless of their turnover. These include persons making inter-state taxable supplies, casual taxable persons, non-resident taxable persons, persons liable to pay tax under reverse charge mechanism, e-commerce operators and suppliers through e-commerce platforms, input service distributors, agents of suppliers, and persons supplying online information and database access or retrieval services (OIDAR) from outside India.

For GST registration, you need: PAN card of the business or applicant, Aadhaar card, proof of business registration (Partnership Deed, Certificate of Incorporation, etc.), identity and address proof of promoters/directors with photographs, address proof of the place of business (electricity bill, rent agreement, or property tax receipt), bank account statement or cancelled cheque, digital signature (for companies and LLPs), and a letter of authorization or board resolution for the authorized signatory.

GST registration typically takes 3 to 7 working days from the date of application submission on the GST portal. If the officer raises a query (SCN in Form GST REG-03), the applicant must respond within 7 working days. After Aadhaar authentication, approval can be as fast as 3 working days. The registration certificate (Form GST REG-06) is generated automatically upon approval.

Yes, any person can voluntarily register for GST even if their turnover is below the threshold limit. Voluntary registration allows you to collect GST from customers, claim Input Tax Credit on purchases, make inter-state supplies, supply through e-commerce platforms, and appear more credible to business clients. Once registered voluntarily, all GST compliance obligations apply equally.

A person liable to register under GST who fails to do so is liable to pay a penalty of ₹10,000 or the amount of tax evaded, whichever is higher, under Section 122 of the CGST Act. Additionally, they must pay the tax due along with applicable interest at 18% per annum from the date the tax was due. Operating without GST registration when required is an offence under the GST law.

Aggregate turnover for GST registration includes the total value of all taxable supplies (excluding inward supplies on which tax is payable under reverse charge), exempt supplies, exports of goods or services, and inter-state supplies of persons having the same PAN. It is computed on an all-India basis and does not include the value of inward supplies on which tax is payable under reverse charge, CGST, SGST, UTGST, IGST, and compensation cess.

Yes, GST registration is state-specific. If you have business operations or a fixed establishment in multiple states, you need a separate GST registration in each state. Each registration gets a unique 15-digit GSTIN. However, the aggregate turnover threshold is calculated on an all-India basis, combining turnover from all states under the same PAN.

GST Registration Eligibility Checker

Check Your Eligibility

GST Registration Turnover Thresholds