How to Register for GST in 2026: Step-by-Step Process, Documents & Thresholds

Portal: gst.gov.in
Form: GST REG-01
Threshold: ₹40L goods / ₹20L services (normal states)
New in 2026: 3-day auto route + guided form

The short version

You must register for GST once your aggregate turnover crosses the threshold — ₹40 lakh (goods) or ₹20 lakh (services) in normal states — or if you fall in a compulsory-registration category, whatever your turnover.
You apply online in FORM GST REG-01 on the GST portal; low-risk applicants now get automated approval in 3 working days.
In 2026 the process got friendlier — a guided REG-01 with drop-downs and tool-tips, a clear document checklist, and premises-based document prompts.
Get your PAN, Aadhaar, proof of place of business and bank details ready, and the whole thing can be done in one sitting.

GST registration is the first compliance step for almost every growing business in India — and, done right, it's quick and free on the government portal. This guide walks you through who needs to register, the exact documents, the step-by-step process, and the 2026 changes that make it easier than ever.

Who needs to register for GST?

There are two triggers: crossing a turnover threshold, or falling into a compulsory-registration category.

1. Turnover thresholds

Type of supply	Normal states	Special-category states
Goods	₹40 lakh	₹20 lakh
Services	₹20 lakh	₹10 lakh

"Aggregate turnover" is computed PAN-India across all your GSTINs and includes taxable, exempt, export and inter-state supplies. The ₹40 lakh goods limit applies only where the state has opted for it and you're not in an excluded category (such as ice cream, pan masala or tobacco). Special-category/lower-threshold states include several north-eastern and hill states (for example, Manipur, Mizoram, Nagaland, Tripura and others) — confirm your own state's limit, as these vary.

2. Compulsory registration (regardless of turnover)

Under Section 24 of the CGST Act, some persons must register even below the threshold:

Inter-state suppliers of goods (with limited exceptions).
E-commerce operators, and sellers supplying through them (subject to notified relief).
Casual taxable persons and non-resident taxable persons.
Persons liable under reverse charge (RCM).
Agents supplying on behalf of another, and Input Service Distributors (ISD).
Persons required to deduct TDS/collect TCS under GST.
Online service / OIDAR and online money-gaming suppliers from outside India to persons in India.

Documents you'll need

Category	Documents
Identity & PAN	PAN of the business/applicant; Aadhaar; photo of proprietor/partners/directors.
Constitution	Partnership deed / Certificate of Incorporation / registration certificate, as applicable.
Place of business (PPoB/APoB)	Owned: property tax receipt / electricity bill / ownership deed. Rented: rent agreement + owner's utility bill / NOC.
Bank details	Cancelled cheque / bank statement / first page of passbook (can be added shortly after registration).
Authorisation	Board resolution / authorisation letter for the authorised signatory.

New in 2026: the portal tells you what to upload

Following the 57th GST Council, FORM GST REG-01 is being made guided — with drop-down boxes, tool-tips and auto-populated fields. When you select your premises type (say, owned vs rented), the portal shows only the documents relevant to that type, and officers can't ask for anything beyond the prescribed list. A comprehensive document guideline and checklist are being issued by circular, so you can keep everything ready before you start.

How to register — step by step

Go to the GST portal (gst.gov.in) → Services → Registration → New Registration.
Part A: select "Taxpayer", your state and district, and enter your legal name (as per PAN), PAN, email and mobile. Verify with the OTPs — you'll get a Temporary Reference Number (TRN).
Part B: log in with the TRN and fill the application — business details and constitution, promoters/partners, authorised signatory, principal and additional places of business, goods/services (HSN/SAC) and bank details.
Upload documents as prompted for your premises and constitution type.
Aadhaar authentication — complete it for faster, often officer-free processing (biometric verification may apply in some cases).
Submit with DSC or EVC. You'll receive an Application Reference Number (ARN) to track status.
Get your GSTIN. For low-risk applicants, registration is granted automatically within 3 working days; others are processed by an officer, who may raise a query you respond to before the certificate (FORM GST REG-06) is issued.

The 3-working-day automated route

Low-risk applicants — and those whose output tax on supplies to registered persons won't exceed ₹2.5 lakh/month — get automated registration within 3 working days, no officer involved. A large share of registrations already flow through this route, and the 57th Council's reforms widen it further.

After you're registered

Display your GSTIN on your board and your certificate at your place of business (not required for the Rule 14B e-commerce warehouse scheme).
Charge GST and issue GST invoices with your GSTIN.
File your returns on time — GSTR-1 and GSTR-3B (monthly or QRMP), and the annual return where applicable.
Keep amendments current — routine changes (name, address, additional place of business) are now largely auto-accepted on the portal.

What happens if you don't register when required?

Operating without registration when you're liable attracts penalties and interest, and you can't collect GST or claim input tax credit until you regularise. If you're close to the threshold or doing inter-state or e-commerce supplies, it's safer to register early than to backdate later.

Frequently asked

Is GST registration free?

Yes — applying on the government portal is free. You only pay if you engage a professional to file and manage it for you.

How long does GST registration take?

Low-risk applicants get automated approval in about 3 working days. Others are processed by an officer, typically within 7 working days, plus time to respond to any query.

Can I register voluntarily below the threshold?

Yes. Voluntary registration lets you claim input tax credit and sell to businesses that need a GST invoice — useful if your customers are registered.

Do I need separate registration for each state?

Yes — GST is state-wise. You need a registration in each state where you have a place of business, though the new Rule 14B scheme eases this for small e-commerce sellers.

Is Aadhaar authentication mandatory?

It's strongly recommended — it speeds up processing and is needed for the automated route. Without it, physical verification of your premises may be required.

Want your GST registration done right, first time?

efiletax handles your GST registration end to end — documents, REG-01 filing, Aadhaar authentication and follow-up — so you get your GSTIN quickly and start compliant.

Disclaimer: This guide explains the GST registration process and thresholds for general understanding and is current as at the date of publication. Thresholds, documents and processing timelines depend on your state, type of supply and the rules and notifications in force — including process changes recommended by the 57th GST Council (October 2026), which take effect through the relevant circulars and notifications. Verify your specific position before relying on this. This is not legal or tax advice; please consult a qualified professional. Talk to efiletax if you need help.