GST registration in 2026: thresholds, documents and timelines
A registration is a licence to trade. Losing one, or failing to obtain one in time, stops a business faster than any demand.
A supplier must register in every State from which it makes a taxable supply where its aggregate turnover exceeds forty lakh rupees for goods or twenty lakh rupees for services, with lower thresholds for specified special category States. Section 24 requires compulsory registration irrespective of turnover for specified categories, including inter state suppliers of goods, persons liable to pay tax under reverse charge, casual and non resident taxable persons, electronic commerce operators, and persons required to deduct or collect tax. Application is in REG-01, with physical or biometric verification in the cases prescribed, and registration is ordinarily granted within the period prescribed.
Thresholds, and the traps in them
Aggregate turnover under Section 2(6) includes taxable, exempt, export and inter state supplies of the person on the same permanent account number across India, and excludes taxes and inward reverse charge supplies. It is not the turnover of the state, and it is not the taxable turnover.
The forty lakh threshold applies to a person engaged exclusively in the supply of goods; a person supplying any services is generally at twenty lakh, with the exception for a small value of services as notified.
Special category States have lower thresholds, and the notifications must be checked for the State.
Section 24 overrides the thresholds. A single inter state supply of goods, or a single liability under reverse charge, brings the obligation.
The obligation arises within thirty days of becoming liable, and liability arises when the threshold is crossed, not at the end of the year.
The application
REG-01 with the constitution documents, the proof of principal place of business, bank details furnished within the period allowed, and the authorised signatory's authentication.
Aadhaar authentication of the promoters and the authorised signatory, failing which physical verification of the premises follows. Biometric authentication has been extended progressively across States and the requirement for your State must be checked.
Physical verification, where required, produces the report in REG-30, and rejection frequently follows from an adverse verification report the applicant never sees. Ask for it.
Where a deficiency notice in REG-03 issues, reply in REG-04 within the period. Non reply results in rejection in REG-05, and a fresh application is then required.
Practical points that avoid months of delay
Get the principal place of business documents exactly right: the rent agreement in the entity's name, the electricity bill matching the address, and the consent letter with proof of ownership where the premises belong to a director.
Ensure the address on the documents matches the address in the application character for character. Mismatch is the most common cause of a deficiency notice.
Nominate an authorised signatory who is contactable and whose mobile and email will remain live, because all future service is on those.
For a new state, apply before the first supply rather than after the first order, because the thirty day clock and the customer's credit both depend on it.
What to do on Monday
Compute aggregate turnover monthly under Section 2(6), across all states and all supply types.
Prepare the premises document set to match the application address exactly before applying.
Apply for a new state registration before the first supply, not after the first order.
Keep the authorised signatory's mobile and email current on the portal; all service depends on them.
This page states the general position. A reader with a specific question on their own facts may write to the GST practice at AMLEGALS.
Write to the GST practiceQuestions we are asked on this
Is registration required in every state where we have a customer?
No. Registration is required where you make supplies from that state. A customer's location does not create a registration obligation.
Is a warehouse a place of business?
Where goods are stored and supplies are made from it, yes, and it usually requires registration in that state.
Does exempt turnover count towards the threshold?
Yes. Aggregate turnover includes exempt supplies.
Can we register voluntarily?
Yes, under Section 25(3), and once registered all provisions apply, including return filing and cancellation consequences.
How long does registration take?
The rules prescribe the period, extended where physical or biometric verification is required. Plan for the verification rather than the minimum.
In this cluster
- Suo motu cancellation and the revocation route
- Retrospective cancellation and its effect on buyers
- Physical verification, biometric authentication and registration rejection
- Multiple registrations, places of business and additional premises
- Casual taxable person and non resident taxable person registration
- Composition scheme: eligibility, restrictions and exit
- Amendment of registration and the officer's discretion
- Section 29(2) grounds of cancellation, read strictly
- Aggregate turnover: the computation that decides thresholds and obligations
GST Insights is published by AMLEGALS for general information. Law stated as on 3 September 2026. Not advice on any particular set of facts; not an advertisement or a solicitation under Rule 36 of the Bar Council of India Rules. Readers with a question on their own facts may write to the GST practice of their own accord.