Is there a fee for GST registration?

No. Registration on the GST portal is free. You pay only if you use a consultant to file it.

Do I need separate GST registration in each state?

Yes. GST registration is state-wise. If you supply from more than one state, you need a registration (and a GSTIN) in each of those states, all linked to the same PAN.

Does exempt turnover count towards the ₹40 lakh or ₹20 lakh limit?

Yes. Aggregate turnover includes exempt supplies, exports and inter-state supplies, but not the GST charged.

Can I register for GST voluntarily?

Yes. Any business can register below the threshold. Once registered, you must charge GST and file returns, even if your turnover stays small.

How long does GST registration take?

Usually up to 7 working days after Aadhaar authentication. If the officer orders physical verification of your premises, it can take up to 30 days.

GST registration: who needs it and how to apply

Updated 11 October 2026

You need GST registration once your annual turnover crosses ₹40 lakh if you sell only goods or ₹20 lakh if you provide services. A few smaller states have lower limits of ₹20 lakh and ₹10 lakh. Some businesses must register from their first sale, whatever their turnover, and registration itself is free on the GST portal.

Turnover thresholds

Type of supplier	Most states	Lower-limit states
Only goods	₹40 lakh	₹20 lakh
Services (or goods and services)	₹20 lakh	₹10 lakh

₹20 lakh for goods applies in Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Uttarakhand, Puducherry and Telangana.
₹10 lakh for services applies in the special category states of Manipur, Mizoram, Nagaland and Tripura.
Jammu and Kashmir, Ladakh and Assam use the ₹40 lakh limit for goods.

The ₹40 lakh limit is only for suppliers of goods. If you supply any services along with goods, the services limit applies. Manufacturers of ice cream, pan masala and tobacco products cannot use the higher ₹40 lakh limit.

What counts as turnover

The test uses aggregate turnover for the financial year, calculated across India for the same PAN. It includes:

taxable sales, exempt sales, exports and inter-state sales;
sales from all your branches in every state.

It excludes the GST itself and purchases on which you pay tax under reverse charge.

Worked example. A trader in Gujarat sells packaged food worth ₹32,00,000 and fresh vegetables (exempt from GST) worth ₹10,00,000 in a year. Aggregate turnover = ₹32,00,000 + ₹10,00,000 = ₹42,00,000. That is above the ₹40 lakh limit for goods, so the trader must register, even though taxable sales alone are only ₹32 lakh.
A freelance designer earning ₹12,00,000 a year must register if based in Tripura (limit ₹10 lakh), but not if based in Delhi (limit ₹20 lakh).

Who must register regardless of turnover

These persons need GST registration even if their turnover is below the limit:

Anyone making inter-state supplies of goods (small service providers making inter-state supplies are exempt up to the threshold)
Persons liable to pay tax under reverse charge
Casual taxable persons and non-resident taxable persons
E-commerce operators, and persons who must deduct TDS or collect TCS under GST
Most sellers supplying through e-commerce platforms. Since October 2023, small sellers of goods who sell only within their own state and stay below the threshold can sell through platforms without registering, subject to conditions.
Input service distributors and agents supplying on behalf of registered persons

Who need not register

Persons supplying only goods or services that are fully exempt from GST
Agriculturists supplying produce from their own cultivation
Salaried employees, for their salary

Documents required

PAN of the business or proprietor (GST registration is PAN-based)
Aadhaar of the proprietor, partners or directors, and photographs
Proof of business address: electricity bill, property tax receipt or rent agreement, plus a consent letter if the premises belong to someone else
Bank account proof: a cancelled cheque, passbook page or statement
Constitution documents for firms and companies: partnership deed, incorporation certificate, and an authorisation for the signatory

How to apply online

Go to gst.gov.in and choose Services, Registration, New Registration.
Fill Part A of form GST REG-01 with your PAN, mobile number and email. Verify with OTPs to get a Temporary Reference Number (TRN).
Log in with the TRN and complete Part B: business details, place of business, goods and services, bank account and documents.
Opt for Aadhaar authentication. In some states, applicants are asked to visit a GST Suvidha Kendra for biometric verification and document checks.
Submit with an e-signature (DSC for companies) and note the Application Reference Number (ARN).
If approved, your GSTIN and registration certificate are issued online.

There is no government fee. Approval generally comes within 7 working days after successful Aadhaar authentication. Cases selected for physical verification of the premises can take up to 30 days. Since November 2025, an optional simplified route is available for small businesses whose tax on supplies to registered buyers is up to ₹2.5 lakh a month, with faster, largely automatic approval.

Voluntary registration: pros and cons

You may register even if you are below the limit. It lets you claim input tax credit, sell to businesses that want GST invoices, sell across states and on most marketplaces. The cost is that you must charge GST on all taxable sales and file returns every month or quarter, even when you have no sales. Small businesses selling mainly to consumers can also look at the composition scheme.

If you were required to register and did not, you still owe the GST you should have charged, with interest at 18% a year, and penalties can apply.