GST Registration

Overview

GST registration is how a business or professional obtains a GSTIN, the 15-digit number that lets it charge GST, issue tax invoices, claim input tax credit and file returns. The application is made on the GST portal in Form GST REG-01 and is linked to the applicant's PAN. A GSTIN is state-specific, so a business that operates from several states registers separately in each one.

Who needs it

You must register once your aggregate turnover crosses the limit for your kind of supply, and in several cases whatever your turnover is:

• Suppliers of goods whose aggregate turnover is above Rs 40 lakh (Rs 20 lakh in special category states).
• Suppliers of services, or of goods and services together, above Rs 20 lakh (Rs 10 lakh in special category states).
• Casual taxable persons and non-resident taxable persons.
• Persons who supply through an e-commerce operator, and e-commerce operators themselves.
• Persons who must pay tax under reverse charge, input service distributors, TDS deductors and foreign providers of online information and database access services.
• Persons who already held a pre-GST registration (excise, VAT, service tax).

Anyone else can register voluntarily, commonly to claim input tax credit, to sell to registered buyers or to list on marketplaces. Aggregate turnover means taxable supplies, exempt supplies and exports of all businesses under the same PAN, counted across India, without the GST charged on them.

What Zenith does

Zenith listens first: we confirm your constitution, state, activity and whether regular or composition registration suits you. We then give a tailored quotation and assign a relationship manager. The team shares a checklist specific to your entity type, reviews every document for consistency (PAN, name, address, signatory), prepares Part A and Part B of the application, helps with Aadhaar authentication and the final EVC or DSC signing, and files it. We track the ARN, help you reply to any clarification notice, and hand over the certificate with a short explanation of what to do next (invoicing format, return frequency, display of the certificate). Zenith prepares and files on your behalf; the registration decision belongs to the tax authority.

Eligibility and key rules

• Register within 30 days of becoming liable. Registration takes effect from the date you became liable if you apply on time.
• A PAN is needed (a TAN is enough only for government-style TDS registrations).
• Types you can choose from: regular, composition (goods up to Rs 1.5 crore, Rs 75 lakh in the North-Eastern states and Himachal Pradesh; service providers up to Rs 50 lakh), casual taxable person and non-resident taxable person (both valid for 90 days with advance tax estimate), ISD, TDS/TCS deductor, e-commerce operator and OIDAR provider.
• Composition taxpayers cannot claim input tax credit or make outward inter-state supplies.
• Aadhaar authentication of the promoter or authorised signatory is part of the process; where it is not completed, the officer may require physical verification of the premises.
• Recent advisories require valid bank account details to be furnished within 30 days of registration or before filing GSTR-1 or IFF, otherwise the registration may be suspended.
• Companies and LLPs sign with a Digital Signature Certificate; other entities can use EVC.

Documents required

• PAN of the entity and of its promoters, partners or directors; Aadhaar of the authorised signatory.
• Passport-size photographs of the promoters or partners and the authorised signatory.
• Proof of constitution: partnership deed, certificate of incorporation with MOA and AOA, LLP agreement, trust deed or society certificate.
• Proof of principal place of business: electricity bill or property tax receipt for owned premises; rent agreement plus the owner's proof for rented premises; consent letter for shared premises.
• Bank account proof: cancelled cheque or first page of the statement.
• Authorisation letter or board resolution naming the authorised signatory.
• Digital Signature Certificate for companies and LLPs.

Process and timeline

1. Generate a Temporary Reference Number (TRN) by filling Part A of REG-01 with PAN, mobile number and email, each verified by OTP.
2. Log in with the TRN and complete Part B: business details, promoters, authorised signatory, places of business, goods and services with HSN or SAC codes, bank details.
3. Upload the documents.
4. Complete Aadhaar authentication and, where asked, biometric appointment.
5. Sign with EVC or DSC and submit. The portal issues an Application Reference Number (ARN).
6. The officer reviews the application. If clarification is needed, a notice in Form REG-03 is issued and the reply goes in Form REG-04. Approval is by Form REG-06, the registration certificate.

Timelines depend on completeness, complexity and authority processing. Applications with successful Aadhaar authentication are usually processed faster than those that need premises verification. After approval you can download the certificate from the portal and must display it at your principal place of business.

Government fees, penalties and due dates

• Government fee for registration on the GST portal: nil. Professional fees are customised; government fees are shown separately in the quotation.
• Time limit: 30 days from the date you become liable to register.
• Penalty for operating without a required registration follows the general GST penalty rule: 10 percent of the tax due, subject to a minimum of Rs 10,000, and 100 percent of the tax where there is intent to evade.
• If an application is rejected, a fresh application can be made after the rejection becomes final, or a reply can be given to the rejection notice where available.
• Amounts and dates above reflect public sources read in October 2026 and change with notifications, so Zenith confirms the current figures in your quotation.

Common mistakes

• Mismatched names or addresses between the PAN, the Aadhaar, the proof of premises and the application.
• Choosing the wrong constitution or the wrong registration type (for example regular instead of composition, or the reverse).
• Using an address without a valid proof or a rental agreement that does not name the right party.
• Not completing Aadhaar authentication, which leads to delay and premises verification.
• Ignoring a REG-03 clarification notice until the reply window passes.
• Entering wrong HSN or SAC codes, or leaving out additional places of business.
• Waiting until after turnover has crossed the limit by a large margin.

FAQs