GST Registration in India (2026): Limits, Process, Documents & the New 3-Day Rule 14A
GST registration is the first tax compliance step for most growing businesses in India. It gives you a unique 15-digit GSTIN, lets you collect GST from customers, claim input tax credit on your purchases, and sell legally on marketplaces. This guide explains who must register, the turnover limits, the documents you need, the step-by-step online process, and the new 3-day auto-approval scheme (Rule 14A) that came into effect on 1 November 2025.
Who needs to register for GST?
You must register once your aggregate annual turnover crosses the prescribed threshold:
| Type of supply | Normal states | Special-category states |
|---|---|---|
| Goods | ₹40 lakh | ₹20 lakh |
| Services | ₹20 lakh | ₹10 lakh |
Aggregate turnover is your all-India PAN-based turnover of all taxable, exempt, export and inter-state supplies (excluding GST itself). Special-category states include most North-Eastern states and a few hill states.
Businesses that must register regardless of turnover
Some businesses have to register from day one, even if turnover is nil:
- E-commerce sellers supplying through operators like Amazon or Flipkart
- Anyone making inter-state (state-to-state) taxable supplies of goods
- Casual taxable persons and non-resident taxable persons
- Businesses liable to pay tax under reverse charge
- Input Service Distributors (ISD) and agents supplying on behalf of others
- Persons required to deduct TDS/TCS under GST
- Suppliers of online information and database access (OIDAR) from outside India
New for 2025-26: 3-day auto-approval under Rule 14A
To make onboarding faster, the CBIC introduced Rule 14A (Notification No. 18/2025 – Central Tax), effective 1 November 2025. Under this optional scheme, small and low-risk applicants get system-based registration within three working days of ARN generation, using automated PAN–Aadhaar matching and risk analysis.
- Eligibility: self-declared monthly output tax on B2B supplies not exceeding ₹2.5 lakh (CGST + SGST + IGST combined)
- Mandatory: Aadhaar authentication of the primary authorised signatory and at least one promoter/partner
- How to opt in: select the Rule 14A option in Part B of Form GST REG-01
- Withdrawal: available later via Form GST REG-32 (application) and GST REG-33 (order), after filing pending returns
The scheme is designed to cover the large majority of genuine small businesses. High-risk applications flagged by the system may still go through manual verification and lose the 3-day guarantee.
Step-by-step: how to register on the GST portal
- Part A (Form REG-01): On gst.gov.in, enter your PAN, mobile number and email to receive a Temporary Reference Number (TRN).
- Part B: Log in with the TRN and fill business details — constitution, principal place of business, bank account, goods/services (HSN/SAC) and, if eligible, the Rule 14A option.
- Upload documents (see below).
- Aadhaar authentication of the authorised signatory and promoter(s).
- Submit using EVC (OTP) or a Digital Signature Certificate. You receive an ARN to track the application.
- On approval, your GSTIN and certificate (Form REG-06) are issued electronically.
Documents required
- PAN and Aadhaar of the business/proprietor and promoters/directors
- Certificate of incorporation / partnership deed / registration proof
- Identity and address proof of promoters/directors
- Proof of principal place of business (electricity bill, rent agreement, NOC)
- Bank account proof — cancelled cheque or bank statement
- Digital Signature Certificate (for companies and LLPs)
- Board resolution or authorisation letter for the signatory
How long does it take, and what does it cost?
There is no government fee for GST registration on the official portal. Standard applications are typically processed within about 7 working days after Aadhaar authentication; eligible Rule 14A applicants get approval in 3 working days. Once you become liable, you must apply within 30 days. Note that valid bank account details must be furnished within 30 days of registration (or before filing your first GSTR-1) to avoid suspension.
Penalty for not registering
Failing to register when liable attracts a penalty of 10% of the tax due, subject to a minimum of ₹10,000. Where non-registration is a deliberate attempt to evade tax, the penalty can be 100% of the tax due. You also lose the right to collect GST and claim input tax credit for the unregistered period.
Frequently asked questions
Is GST registration mandatory to sell on Amazon or Flipkart?
Yes. Anyone selling through an e-commerce operator must register for GST regardless of turnover, so register before you start listing.
Can I register voluntarily below the threshold?
Yes. Voluntary registration lets you claim input tax credit and appear more credible to B2B customers, though it also brings monthly/quarterly return obligations.
What is the GST registration fee?
There is no statutory fee on the GST portal. Professionals may charge for assistance, but the government charges nothing.
Need help with GST registration?
Choosing the right registration type, getting Aadhaar authentication and documents right, and staying compliant afterwards is where most applications get delayed or rejected. TAXAJ‘s team of Chartered Accountants handles GST registration and ongoing returns for startups, traders and service businesses across India. Ask our experts in the Community or get in touch with TAXAJ to register accurately and on time.
This guide is general information current for 2026 and is not a substitute for professional advice. GST rules and thresholds can change — verify the latest position on gst.gov.in or consult a professional before acting.
