New GST Registration In India 2026: Founder’s Zero-Fee Fast-Track Guide

Key Takeaways

• Mandatory Threshold: ₹40 Lakh Aggregate Turnover For Goods Suppliers (Most States), ₹20 Lakh For Service Providers, Halved For Special Category States
• Government Fee For New GST Registration: ₹0 — There Is No Fee On The GST Portal
• Application Form: GST REG-01, Filed At www.gst.gov.in
• Standard Approval Timeline: 3 To 7 Working Days If Aadhaar Authentication Is Completed, Up To 30 Days If Physical Verification Is Triggered
• What You Receive: A 15-Digit GSTIN (Goods And Services Tax Identification Number), Your Return Filing Obligations Begin From The Effective Date Of Registration, Not The Date The GSTIN Arrives
• Penalty For Not Registering When Mandatory: ₹10,000 Or The Tax Amount Evaded, Whichever Is Higher (Section 122, CGST Act, 2017)

New GST Registration In India — Overview

Getting a new GST registration in India is a fully online, government-fee-free process that takes as little as 3 to 7 working days if your documents are clean. You file one application, Form GST REG-01, on the GST portal at www.gst.gov.in, complete Aadhaar authentication, and wait for your 15-digit GSTIN to arrive via email.

That is the short answer. The rest of this guide covers who must register, exactly which documents you need, the step-by-step process with form numbers, what you actually pay, and what to do the moment your GSTIN lands in your inbox. This post is published by Virtual Accounting, India's CA-as-a-Service for founders and SMEs.

Who Must Register — GST Thresholds And Mandatory Cases

The registration requirement depends on two factors, your aggregate turnover and the nature of your business activity.

Turnover-Based Thresholds:

• Goods suppliers: ₹40 lakh aggregate turnover in most states, reduced to ₹20 lakh in special category states — Manipur, Mizoram, Nagaland, and Tripura
• Service providers: ₹20 lakh in most states, ₹10 lakh in special category states

"Aggregate turnover" includes all taxable supplies, exempt supplies, and exports, but excludes inward supplies on which you pay tax under the Reverse Charge Mechanism. A Mumbai-based digital marketing consultant billing ₹22 lakh annually must register. A Pune-based grocery retailer billing ₹35 lakh does not have to, yet.

Mandatory Registration Regardless Of Turnover (Section 24, CGST Act, 2017):

• Inter-state suppliers of goods
• Sellers on e-commerce platforms like Amazon or Flipkart
• E-commerce operators themselves
• Casual taxable persons
• Non-resident taxable persons
• Persons liable to pay tax under RCM
• Input Service Distributors
• Persons required to deduct TDS under GST (Section 51)
• OIDAR service providers supplying from outside India to non-registered persons in India

A Bengaluru SaaS founder selling software subscriptions only to Karnataka customers at ₹15 lakh annually does not need to register. The moment they onboard a client in Delhi, that inter-state sale makes registration mandatory, turnover notwithstanding.

New GST Registration Documents — What You Need Before You Apply

Getting your documents in order before starting the application saves you from the most common cause of delays, mismatches and missing files midway through.

New GST Registration Documents For Proprietorship

Proprietorship is the most common business structure for solopreneurs and first-time founders, so this gets detailed treatment.

Identity And Authentication:

• PAN card of the proprietor
• Aadhaar card of the proprietor — Aadhaar authentication via OTP is mandatory, if your Aadhaar is not linked to an active mobile number, the system will flag you for physical verification, which extends the timeline to up to 30 days

Photograph:

• One recent passport-size photograph of the proprietor in JPEG format, maximum 100 KB

Proof Of Principal Place Of Business:

• Owned premises: Latest property tax receipt, Municipal Khata copy, or electricity bill, if the property is in someone else's name, add a No Objection Certificate
• Rented premises: Valid rent or lease agreement plus ownership proof of the landlord, plus NOC from landlord
• Shared or virtual office: Consent letter from the premises owner plus a utility bill in the owner's name

Bank Account Proof (one of the following):

• Cancelled cheque showing the account holder name, account number, IFSC, and branch details
• First page of the bank passbook
• A bank statement page with the same information

The account can be a savings account or current account. The account must be in the proprietor's name or the business's trade name. (Form GST REG-01)

File Format Rules:

• Documents: PDF or JPEG
• Maximum file size: 1 MB per document, 100 KB for photographs

Documents For Private Limited Company, LLP, Or Partnership

For completeness, here is what changes for other entities:

• Partnership firm: PAN of the firm, Partnership Deed as proof of constitution, PAN and Aadhaar of all authorised partners, photographs of managing or designated partners, bank account proof in the firm's name
• Private Limited Company or LLP: PAN of the entity, Certificate of Incorporation, Memorandum and Articles of Association for Pvt Ltd, board resolution authorising the signatory, PAN and Aadhaar of all directors, DSC of the authorised signatory

New GST Registration Process — Step-By-Step On The GST Portal

The new GST registration process runs in three clean phases. (GST Portal User Guide)

Phase 1 — Generate Your TRN (Temporary Reference Number)

Go to www.gst.gov.in → Services → Registration → New Registration.

Select your taxpayer type, your state, and district. Enter your PAN. Then enter your email address and mobile number, verify OTPs on both.

The portal then generates a TRN. This is valid for 15 days. The TRN is not your GSTIN and not your application number, it is simply a session ID that lets you save progress and return to complete Part B of the application. Save it.

Phase 2 — Complete Part B Of GST REG-01

Log in using your TRN and complete all 10 tabs of the application:

1. Business details — Legal name is auto-fetched from PAN, add your trade name
2. Promoter or partner details — Personal details of the proprietor, partners, or directors
3. Authorised signatory — The person authorised to sign returns and correspondence
4. Authorised representative — Optional
5. Principal place of business — Full address with PIN code, plus upload of address proof
6. Additional places of business — Any other offices, warehouses, or branches
7. Goods and services — Select your top 5 products or services using HSN and SAC codes
8. Bank accounts — Upload your bank proof
9. State-specific information — As applicable
10. Verification — Sign and submit

Submission Method:

• Proprietors and individuals: Aadhaar OTP or EVC
• Companies and LLPs: DSC is mandatory

Phase 3 — ARN Generation And Processing

After submission, the portal generates an ARN within minutes. You will receive it on your registered email and mobile, use this to track your application.

Processing Timeline:

• If low-risk and Aadhaar authentication is completed: approval can come within 3 working days
• Standard processing for clean applications: 7 working days
• If flagged as risky or Aadhaar authentication fails: up to 30 days, following physical verification

What Can Happen During Processing:

• Documents in order → GSTIN issued via Form GST REG-06
• Clarification needed → Officer issues Form GST REG-03, you have 7 working days to respond via Form GST REG-04
• Rejection → Form GST REG-05 issued with reasons
• No action within 7 working days after Aadhaar authentication → deemed approval under Rule 9(5)

Track your application status at the GST portal using your ARN. Status labels to know: Pending For Processing, Pending For Clarification, Provisional, Rejected.

New GST Registration Fees And Professional Charges

Let us be direct, the government charges zero for new GST registration. There is no payment step anywhere on the GST portal during registration.

What people pay in practice is a professional fee for help with the application. Here is what that looks like in 2026:

DSC cost for companies and LLPs: A Class 3 DSC with 2-year validity typically costs ₹1,000 – ₹2,000. There is no annual renewal fee for your GSTIN.

The real charges to worry about are penalties for not registering when liable. Under Section 122 of the CGST Act, the penalty is ₹10,000 or the amount of tax evaded, whichever is higher.

How Long Does New GST Registration Take — Timeline And ARN Tracking

• TRN generated: Instant
• ARN generated: Within minutes after Part B submission
• Fast-track approval: 3 working days for low-risk applications with Aadhaar OTP authentication
• Standard approval: 7 working days
• Extended timeline: Up to 30 days if physical verification is required
• Deemed approval: If no action within 7 working days after Aadhaar authentication

GSTIN format: 2-digit state code + 10-character PAN + 1-digit entity number + Z + 1 check digit. Example: 27AABCU9603R1ZM.

Effective date matters: For a normal taxpayer who files within 30 days of liability arising, the effective date of registration is backdated to the date the liability arose, not the date of application. If you delayed the application, the effective date will be the date registration is granted.

Common Reasons For Rejection Or Delay — And How To Avoid Them

1. PAN name mismatch: The name in your application must exactly match your PAN
2. Outdated address proof: Utility bill older than 2 months gets rejected
3. Missing NOC or consent letter: Non-negotiable if the address is not in your name
4. Bank account name mismatch: The account name must match the PAN name or the trade name
5. Aadhaar not linked to an active mobile: Triggers physical verification and delays
6. Wrong HSN or SAC codes: Causes clarification notices
7. Photo file issues: Wrong format or size, or blurry photo
8. Illegible bank proof: IFSC, account number, or name not clearly visible

The Form GST REG-03 trap: If the officer issues a clarification notice, you have exactly 7 working days to reply via Form GST REG-04. Miss it and the application is rejected via Form GST REG-05.

Pre-flight checklist: Ensure Aadhaar is linked to an active mobile, names match your PAN exactly, and your utility bill for the business address is from the last 60 days.

GST Registration For Proprietorship — Special Considerations

The proprietor's personal PAN is the business PAN. The GSTIN is issued in the individual's name, your trade name appears alongside the legal name on the certificate.

• Multiple GSTINs on one PAN: One PAN can have separate GSTINs for each state
• Home-based businesses: Using your residence as the principal place of business is acceptable
• Bank account: A savings account is accepted, a current account is advisable post-registration
• No DSC required: Proprietors use Aadhaar OTP or EVC
• Salaried and self-employed: GST covers your business income only, salary is not a supply

What To Do Immediately After Getting Your GSTIN — Post-Registration Obligations

• Display your GSTIN: At your principal and additional places of business, and on your website
• Issue GST-compliant invoices immediately: Include GSTINs, HSN or SAC, tax rate, taxable value, and tax amount split
• Return filing schedule: GSTR-1 monthly by the 11th or quarterly by the 13th under QRMP, GSTR-3B monthly by the 20th or quarterly under QRMP
• ITC on pre-registration stock: File Form GST ITC-01 within 30 days of registration
• Update bank account: If not added during registration, update within 45 days to avoid suspension
• Composition scheme window: If eligible, opt within 30 days via Form GST CMP-02
• E-way bill registration: If transporting goods over ₹50,000 per consignment, register at ewaybillgst.gov.in

Virtual Accounting handles post-registration compliance — GSTR-1, GSTR-3B, ITC reconciliation — from ₹4,000 per month for Indian founders and SMEs.

Voluntary GST Registration — When You Should Register Even Below The Threshold

Section 25(3) of the CGST Act allows any person to register voluntarily, even if they are below the mandatory threshold. For many founders, this is a smart move.

Register voluntarily if:

• You sell B2B: Buyers want ITC, a GST invoice helps you win and retain enterprise clients
• You export goods or services: Exports are zero-rated, you need a GSTIN to claim refunds or export under LUT
• You have significant business purchases: Claim ITC on inputs like laptops, software, furniture, and cloud services
• You want enterprise credibility: A GSTIN signals formal operations

The trade-off: All filing obligations apply even for nil months, and voluntary registration cannot be cancelled within 1 year of the effective date.

Composition Scheme Vs. Regular GST Registration — Choosing At The Start

This decision must be made at registration or within 30 days of your effective registration date. You cannot change your scheme mid-financial-year.

Regular Scheme

• Collect GST at standard rates
• File GSTR-1 and GSTR-3B monthly or quarterly
• Claim full ITC on purchases
• Make inter-state supplies
• Issue tax invoices, buyers can claim ITC

Composition Scheme (Section 10, CGST Act)

Eligibility thresholds:

• Manufacturers and traders: Turnover up to ₹1.5 crore
• Restaurant services: ₹1.5 crore
• Service providers: ₹50 lakh

Tax rates:

• Manufacturers and traders: 1% of turnover
• Restaurant services: 5% of turnover
• Service providers: 6% of turnover

Filing Under Composition:

• Annual return: GSTR-4 by 30 April of the following financial year
• Quarterly payment: CMP-08 by the 18th of the month after each quarter

What You Give Up:

• Cannot claim ITC on purchases
• Cannot collect GST from customers
• Cannot make inter-state supplies
• Must display "Composition taxable person, not eligible to collect tax on supplies" on invoices and at place of business

Who Should Choose Composition: Small local retailers, food businesses, and low-input-cost service providers. Who Should Avoid Composition: B2B sellers, exporters, and businesses with significant GST-paid inputs.

Ready To Register? Get It Done Right

New GST registration is straightforward when your documents are in order and your Aadhaar is authenticated. The government fee is zero, the process is online, approval can come in as little as 3 working days.

What founders typically need help with is not the registration itself, it is the compliance that starts the day their GSTIN arrives, the right invoice format, the GSTR-1 and GSTR-3B filings every month, ITC reconciliation, and making sure the effective date does not create a gap that triggers a penalty.

Need help with your GST registration or ongoing compliance? Virtual Accounting handles it end-to-end — from GSTIN application to monthly return filing — at ₹4,000 per month. Get started here.

Frequently Asked Questions — New GST Registration

Is There Any Government Fee For New GST Registration In India?

No. The government charges zero fee for GST registration, there is no payment step on the GST portal. Any amount you pay is a professional fee to a CA or compliance service helping with the application.

How Long Does New GST Registration Take In 2026?

For a clean application with Aadhaar OTP authentication completed, approval typically takes 3 to 7 working days. If Aadhaar authentication fails or physical verification is required, the timeline extends to up to 30 days. If you want a predictable timeline and fewer clarification notices, Virtual Accounting by AI Accountant can manage the file end-to-end and respond to officer queries within the 7-working-day window.

What Is The Difference Between TRN And ARN In GST Registration?

TRN is a Temporary Reference Number created after Part A, it lets you access and complete Part B within 15 days. ARN is the Application Reference Number generated after final submission, you use ARN to track your application status on the GST portal.

Can A Proprietor Use A Savings Account For GST Registration?

Yes. A savings account in the proprietor's name is accepted as bank proof. A current account is not mandatory at registration, though opening one shortly after approval helps keep personal and business cash flows separate.

What Documents Are Needed For New GST Registration For A Proprietorship?

PAN and Aadhaar of the proprietor, a recent JPEG photograph, proof of business address, and bank proof such as a cancelled cheque or passbook first page showing name, account number, and IFSC.

What Happens If I Do Not Respond To A Form GST REG-03 Notice?

You must respond within 7 working days via Form GST REG-04. If you miss this window, the officer will reject your application with Form GST REG-05 and you will have to start over. Monitor your registered email and the portal inbox daily until approval.

Can I Register Voluntarily For GST Even If My Turnover Is Below The Threshold?

Yes. Section 25(3) of the CGST Act permits voluntary registration. Once registered, all filing obligations apply even for nil periods, and you generally cannot cancel within 1 year of the effective date. Voluntary registration is common for B2B sellers, exporters, and founders with meaningful input taxes to claim.

From Which Date Do GST Return Obligations Start, The Effective Date Or The Date I Receive My GSTIN?

Obligations begin from the effective date of registration, not the date you receive the GSTIN. If there is a gap, you may owe returns and tax for the intervening period.

What Is The Penalty For Not Registering For GST When Mandatory?

Under Section 122 of the CGST Act, the penalty is ₹10,000 or the amount of tax evaded, whichever is higher. If GST was collected without registration, liability can include 100% of the tax amount.

Should I Choose The Composition Scheme Or The Regular Scheme At The Time Of New GST Registration?

Choose Composition if you are a small, local, mostly B2C business with low input taxes and turnover within the limits, it offers simpler returns and a low flat tax. Choose the regular scheme if you sell B2B, export, make inter-state supplies, or incur significant input GST you want to claim. If you need help evaluating the trade-offs, Virtual Accounting by AI Accountant can assess your model, compute net tax impact, and set up the right scheme during registration.