The government charges no fee to apply for GST registration on the portal. You file Form GST REG-01 in two parts, receive an Application Reference Number (ARN), and the officer decides within a prescribed number of working days. Any fee you pay is for a professional who files it for you.
Facts checked: 9 October 2026. Rule 14A (simplified registration, Aadhaar authentication mandatory, three working days) was read in the GST Council's October 2025 newsletter. The portal's registration user guide gives the 30-day time limit to apply and the document list but is silent on fees. The statement that no fee is payable comes from the CBIC draft registration formats, which say so, and from consistent secondary guides; I could not open the current gst.gov.in help page, so confirm on gst.gov.in before advising a client. The Part A and Part B structure, the temporary reference number and the ARN are described in secondary guides and match the portal flow. The simplified registration points come from the Council's own 57th meeting release, as summarised in our Council post, and are recommendations, not law.
Who must register
A supplier must register when aggregate turnover crosses the threshold for their State and type of supply, and some persons must register regardless of turnover, such as inter-state suppliers of goods in many cases, casual taxable persons, non-resident taxable persons and e-commerce operators. Thresholds differ by category and State and have changed, so check the current figure in the GST registration threshold checker and on the portal. Anyone else may register voluntarily, which lets them charge GST and claim input tax credit.
Documents by entity type
Document lists are on the portal and change by category, so treat this as a working checklist and confirm it.
| Applicant | Typical documents |
|---|---|
| Proprietor | PAN, Aadhaar, photograph, address proof of business premises, bank proof |
| Partnership firm | Firm PAN, partnership deed, partners' PAN, Aadhaar and photographs, address proof, bank proof, authorisation letter for the signatory |
| Company or LLP | Company or LLP PAN, certificate of incorporation, directors' or partners' PAN, Aadhaar and photographs, board resolution or authorisation, address proof, bank proof |
| Premises proof | Electricity bill, property tax receipt or ownership deed if owned; rent agreement with the owner's proof if rented; consent letter if shared |
Bank proof can be a first page of the passbook, a statement page or a cancelled cheque showing the account holder's name, number and IFSC. Authorisation or a board resolution is required for each authorised signatory.
The process, step by step
- Part A. Enter PAN, mobile number, email and State. OTPs verify the mobile and email, and the portal issues a Temporary Reference Number.
- Part B. Use that number to log in and complete business details, promoters or partners, authorised signatory, places of business, goods and services, bank details and Aadhaar authentication, and upload documents. Secondary guides say the temporary number is valid for 15 days, so complete Part B in that window.
- ARN. The portal gives an ARN once the application is submitted. Track status with it.
- Verification. The officer approves, rejects or raises a query by notice. If the officer raises a query, reply with the clarification and documents asked for.
- Certificate. On approval, the certificate in Form GST REG-06 carries the GSTIN.
Timeline
The rules give the officer a prescribed number of working days from the ARN, widely reported as seven, to approve or raise a query. A simplified route under rule 14A applies to taxpayers whose monthly output tax liability on B2B supplies is up to ₹2.5 lakh (the 57th Council release describes this as not passing on ITC of more than ₹2.5 lakh a month): registration is granted electronically within three working days of Aadhaar authentication, under Notification No. 18/2025-Central Tax dated 31 October 2025, effective 1 November 2025, as described in the GST Council's October 2025 newsletter. The 57th Council recommended a circular listing required documents, drop-down document selection in Form GST REG-01, and a new rule for small e-commerce sellers. These remain recommendations until notified.
Illustrative scenario
A partnership in Nagpur applies on a Monday. The documents show the firm name differently on the bank account and the PAN. The officer issues a query, the partners upload a corrected bank letter and the clarification, and the registration comes through after the reply. Aligning names on the PAN, deed, bank account and premises proof before filing would have saved the notice. This scenario is illustrative.
Common rejection reasons
- Name mismatch between PAN, bank account and documents.
- Address proof that does not match the declared place of business, or a missing consent letter for rented or shared premises.
- Unclear photographs or documents, or an authorisation that is not signed.
- Failed Aadhaar authentication, which can lead to a physical verification.
- No reply to the query notice within the time allowed.
Before relying on a supplier, verify their GSTIN.
Frequently asked questions
Is there a government fee for GST registration?
No fee is payable for filing the application on the portal. Fees you may see advertised are for professional help.
How long does GST registration take?
The rules give the officer a prescribed period, widely reported as seven working days from the ARN, and a query can extend it.
Can I register voluntarily below the threshold?
Yes, and you then follow the same return and payment rules as any registered person.
Which documents are mandatory for every applicant?
PAN, proof of the business premises, bank proof and authorised signatory details. The rest depends on constitution.
For the returns that follow registration, read which GST return to file.
To read the state from the first two digits of a GSTIN, use the GST state code list and GSTIN decoder.
Statutory facts on this page are checked against their sources, and the page says where it relied on secondary reporting. How we verify · Report an error