GST Registration Checklist for New Businesses India 2026

What do you need to register for GST in India? Check whether Section 22 or Section 24 of the CGST Act makes registration compulsory. Then collect your PAN, Aadhaar, photographs, constitution document, place-of-business proof and authorisation. File Part A and Part B of Form GST REG-01 on gst.gov.in and complete Aadhaar authentication. The officer then has 7 working days to approve, or 30 days if physical verification applies (Rule 9).

Most GST registration applications that get stuck or rejected fail for boring, preventable reasons: a name mismatch between the PAN and the electricity bill, an address proof that does not match the address typed into the form, or a missed Aadhaar authentication window. The registration itself is procedural. Getting it right in one pass is a matter of preparation.

This is a working checklist for a new business registering for GST in India in 2026. Move through it in order. Each section maps to an actual stage of the process on gst.gov.in, from the eligibility test through Form GST REG-01, ARN tracking, and the first compliance steps after your GSTIN is live.

Step 1: Confirm Whether You Are Required to Register

Do not register reflexively. Registration creates a permanent return-filing obligation, so first establish whether the law actually requires it. There are two independent triggers: the turnover threshold under Section 22 of the CGST Act, 2017, and the compulsory categories under Section 24. If either applies, you must register.

If you would rather have the eligibility check and the REG-01 filing done for you, our GST registration service handles both and replies to officer queries.

Turnover threshold check (Section 22):

• Your aggregate turnover in the current financial year has crossed, or is expected to cross, the threshold for your supply type and state.

The Rs. 40 lakh limit for goods-only suppliers comes from Notification No. 10/2019-Central Tax dated 7 March 2019, in force from 1 April 2019. It does not apply to intra-State supplies in Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura and Uttarakhand. It also does not cover suppliers of ice cream, pan masala or tobacco. Services were never given the higher limit. Section 22(1) sets Rs. 20 lakh as the base, and Rs. 10 lakh in the special category States, which after the Explanation to Section 22 are Manipur, Mizoram, Nagaland and Tripura.

A critical definition: "aggregate turnover" is computed PAN-wide and all-India. It includes taxable, exempt, export, and inter-state supplies across every business vertical you run under the same PAN. It is not the turnover of a single shop or a single state. Founders routinely under-count this and register late.

Compulsory registration check (Section 24):

• You make inter-state taxable supplies (selling goods or services across a state border), regardless of turnover.
• You sell through an e-commerce operator that collects TCS (Amazon, Flipkart, and similar), or you are an e-commerce operator yourself.
• You are liable to pay tax under reverse charge (RCM).
• You are a casual taxable person or a non-resident taxable person.
• You are an Input Service Distributor, or a person liable to deduct TDS (Section 51) or collect TCS (Section 52).

If any Section 24 box is ticked, the turnover threshold is irrelevant. Under Section 25(1) you must apply within 30 days of becoming liable, and a casual or non-resident taxable person must apply at least 5 days before starting business. The reason the law overrides the threshold here is that these categories involve tax flowing across jurisdictions or through intermediaries, where the government needs a registered, traceable taxpayer regardless of size.

Voluntary registration:

• You are below the threshold but want a GSTIN to claim input tax credit, sell to GST-registered B2B buyers who insist on a GSTIN, or list on marketplaces.

Voluntary registration is allowed under Section 25(3). The trade-off is that once registered, you carry the full return-filing burden (including nil returns) until you formally cancel. Decide deliberately. For the mechanics of exiting later, see our guide to GST registration cancellation and revocation.

Step 2: Decide Your Registration Type and Scheme

• Confirm the constitution of your business: sole proprietorship, partnership, LLP, private limited company, HUF, or other. This determines which documents you need in Step 3.
• Decide between the regular scheme and the composition scheme. Composition (Section 10) suits small traders and manufacturers below the prescribed turnover ceiling who can accept a fixed-rate, no-ITC regime with quarterly payment. Most growing businesses that buy from registered suppliers should stay regular so they can claim ITC.
• If you supply only exempt goods or services, confirm whether you are even liable to register before proceeding.
• If you are an exporter, note that you will separately file a Letter of Undertaking (LUT) at the start of the financial year to export without paying IGST.

Pick this now, because the registration form asks you to declare the scheme, and switching afterwards is an additional procedure.

Step 3: Assemble Your Documents Before You Open the Form

The single biggest cause of delay is starting Part B without documents ready, because the Temporary Reference Number (TRN) expires in 15 days. Scan everything first. The portal accepts PDF or JPEG, generally up to 2 MB per file, with the photograph as a JPEG up to 100 KB.

Identity and constitution:

• PAN of the business (or of the proprietor for a sole proprietorship). PAN is the spine of the GSTIN, so the name here must match every other document exactly.
• Aadhaar of the primary authorised signatory and at least one promoter or partner.
• Passport-size photograph of the authorised signatory and promoters (JPEG, up to 100 KB each).
• Constitution proof: partnership deed, certificate of incorporation, or LLP agreement, as applicable. Not required for a sole proprietor.

Authorisation:

• Authorisation letter or board resolution appointing the authorised signatory. For companies and LLPs this is mandatory and is also where a Digital Signature Certificate (DSC) is required to submit.

Place of business proof:

• Proof of principal place of business: a recent electricity bill, property tax receipt, or municipal khata.
• If the premises are rented: the rent or lease agreement.
• If the premises are not in the applicant's name (rented, shared, or family-owned): a consent letter or no-objection certificate (NOC) from the owner, on plain paper, signed.
• Documents for any additional places of business in the same state (branches, warehouses).

Bank details (optional at registration):

• Cancelled cheque or bank statement. Bank details are not required to submit the application and can be added shortly after registration via amendment, so do not let a pending account opening hold up the filing.

A practical note on why mismatches matter: the officer cross-reads the name on the PAN, the address on the bill, and the address typed into the form. Any inconsistency between these three is the most common reason a clarification notice is issued. Reconcile them before you file, not after.

Step 4: File Form GST REG-01 (Part A, then Part B)

GST registration runs on a single form, REG-01, split into two parts. Part A authenticates your identity and issues a TRN; Part B is the substantive application.

Part A (generates the TRN):

• Go to gst.gov.in, then Services > Registration > New Registration. Select "Taxpayer".
• Enter state, district, legal name as on PAN, PAN, email, and mobile number.
• Verify the two separate OTPs sent to your email and mobile.
• Note the 15-digit Temporary Reference Number (TRN). It is valid for 15 days. If you do not complete Part B in that window, the TRN and all entered data are deleted and you start over.

Part B (the application):

• Log back in using the TRN. Complete each tab in order: Business Details, Promoter/Partner Details, Authorised Signatory, Principal Place of Business, Additional Places of Business, Goods and Services, Bank Accounts, and Verification.
• Under Goods and Services, enter the correct HSN codes for goods and SAC codes for services you supply. Verify codes on the CBIC HSN search tool first; wrong codes lead to wrong rates and downstream notices.
• Describe your business activity in concrete terms that align with the HSN/SAC you entered. A vague description is a frequent trigger for a clarification query.
• On the Verification tab, check the declaration and submit using DSC (mandatory for companies and LLPs) or EVC (OTP) for others.

For a fuller walkthrough of each REG-01 tab and the dual-track approval system, see our detailed GST registration process guide.

Step 5: Complete Aadhaar Authentication

After you submit Part B, the portal validates your PAN with the CBDT and routes you down one of two authentication paths based on automated risk analysis. You do not get to choose the path.

• OTP-based Aadhaar authentication (most applicants): an OTP goes to the mobile number linked to your Aadhaar. Enter it on the portal. On success, the ARN is generated.
• Biometric authentication at a GST Suvidha Kendra (GSK) (high-risk or flagged applicants): the portal sends a link to book a slot. The primary authorised signatory and one selected promoter or partner must appear in person for biometric Aadhaar capture and a photograph.
• Complete authentication promptly. Under Rule 8(4A), the application counts as submitted on the date of Aadhaar authentication or 15 days after Part B is submitted, whichever is earlier, and every approval deadline runs from that date.

Rule 14A, effective November 1, 2025 (Notification No. 18/2025-Central Tax dated 31 October 2025), adds an optional fast track. If your output tax on supplies to registered persons will not exceed Rs. 2.5 lakh a month, you can opt for it and the portal grants registration electronically within 3 working days of a successful Aadhaar authentication. Applicants who skip Aadhaar authentication cannot use it. Otherwise Rule 9 applies: approval within 7 working days, or 30 days where Aadhaar is not authenticated or the case is flagged for physical verification. If the officer takes no action in that time, the registration is deemed approved under Rule 9(5).

Step 6: Track Your ARN to GSTIN

Once authentication succeeds, the portal issues a 15-character Application Reference Number (ARN). This is your tracking key until a final decision. It is not your GSTIN.

• Note the ARN from the on-screen acknowledgement and the confirmation SMS and email.
• Check status at gst.gov.in > Services > Track Application Status > select Module: Registration > enter ARN > Search. No login is required.
• Watch the status field and act on what it says.

If your status sits on "Pending for Processing" beyond 7 working days despite completed Aadhaar authentication, file a grievance via Services > User Services > Grievance/Complaint with your ARN and submission date. For the full status taxonomy and timelines, see our guide on how to check GST ARN status.

Our guide to stuck GST ARN statuses and what each one means covers the Pending for Clarification and rejection paths in more detail.

Common Rejection and Clarification Reasons

Most REG-03 clarification notices and REG-05 rejections trace back to the same short list. Pre-empting these at Step 3 is far cheaper than answering them after filing. In April 2025 the CBIC issued Instruction No. 03/2025-GST directing officers to stick to the prescribed document list and not raise presumptive queries, so if a notice asks for something outside that list you can say so politely in your reply while still supplying what is genuinely required.

If you do receive a REG-03, treat the 7-working-day reply window as a hard deadline and answer each query specifically rather than uploading a generic bundle. A targeted, correct REG-04 usually clears in one pass. Our step-by-step guide on replying to a GST REG-03 notice covers the wording and document mapping.

If the application is rejected in REG-05, there is no mandatory waiting period: you can file a fresh REG-01 immediately with corrected documents, which is usually faster than appealing. An appeal under Section 107 (within 3 months of the order) is appropriate only where the officer rejected despite a proper, complete reply.

Post-Registration First Steps

Approval is the start of compliance, not the end of the task. Within the first few weeks of receiving your GSTIN:

• Download your registration certificate (Form GST REG-06) from Services > User Services > View/Download Certificates.
• Verify your GSTIN in the public database at Search Taxpayer > Search by GSTIN/UIN. Confirm the legal name, address, and "Active" status, because suppliers and customers will check this before accepting your invoices for ITC.
• Add bank account details via amendment if you skipped them at registration. Do this promptly so your first return and any refund routing are not held up.
• Display your GSTIN correctly on every tax invoice, bill of supply, debit note, credit note, and e-way bill.
• Confirm your filing calendar: regular monthly filers lodge GSTR-1 and GSTR-3B, while businesses up to Rs. 5 crore can opt into the QRMP scheme for quarterly returns with monthly payment.
• Set up ITC reconciliation from day one: act on the Invoice Management System (IMS) and match purchases against GSTR-2B each month. Skipping IMS actions reduces your eligible ITC.
• Check the portal dashboard regularly for notices, and reply within the prescribed timelines to reduce exposure to penalties.
• If you export, file your LUT for the financial year so you can ship without paying IGST upfront.

The reason these first steps matter is that the effective date of registration on your certificate is the date your obligations begin. From that date you must issue compliant invoices and file returns on time, even nil returns, until you cancel. Building the monthly reconciliation habit early is what keeps the GSTIN clean and prevents the mismatch notices that pile up for businesses that treat registration as a one-time formality.

A Quick Pre-Submission Sanity Check

Before you click submit on Part B, run this final pass:

• Legal name on the form matches the PAN exactly.
• Address typed in the form matches the address on your premises proof, word for word.
• The premises document is in your name, or you have attached a rent agreement plus consent letter or NOC.
• HSN/SAC codes match your stated business activity.
• Photographs are within size limits and recent.
• The authorised signatory's Aadhaar is linked to a mobile that can receive the OTP.
• You have a DSC ready if you are a company or LLP.

Clearing this list is what turns a multi-week back-and-forth into a clean approval.

Frequently Asked Questions

At what turnover is GST registration mandatory for a new business?

Under Section 22 of the CGST Act, 2017 you must register once aggregate turnover in a financial year exceeds Rs 20 lakh, or Rs 10 lakh in Manipur, Mizoram, Nagaland and Tripura. A supplier of goods only gets a Rs 40 lakh limit under Notification No. 10/2019-Central Tax (7 March 2019), except in Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura and Uttarakhand. The categories in Section 24, such as inter-State suppliers, must register whatever their turnover. Section 25(1) gives you 30 days from the date you become liable to apply.

How long does GST registration approval take after REG-01?

Under Rule 9 of the CGST Rules, 2017 the officer approves within 7 working days of the application if it is in order. The limit is 30 days, with physical verification of the premises, if you did not authenticate Aadhaar or the portal or officer flags you for verification. If the officer takes no action within these periods, Rule 9(5) treats the registration as approved. Under Rule 14A, in force from 1 November 2025, an applicant whose output tax on supplies to registered persons will not exceed Rs 2.5 lakh a month can opt for electronic registration within 3 working days after Aadhaar authentication.

Is Aadhaar authentication compulsory for GST registration?

Rule 8(4A) of the CGST Rules makes it an option you choose in the application, but skipping it costs time. Without Aadhaar authentication, Rule 9 allows the officer up to 30 days and requires physical verification of your place of business, and Rule 14A(2) bars you from the 3-working-day route. Applicants the portal identifies on risk parameters must also complete biometric Aadhaar authentication and a photograph, usually at a GST Suvidha Kendra.

Do I need a CA or consultant to file GST REG-01?

No. Rule 8(4) of the CGST Rules lets you submit Part B of Form GST REG-01 on gst.gov.in yourself, verified by EVC or a digital signature, or through a Facilitation Centre notified by the Commissioner. Companies and LLPs must sign with a DSC. Getting help makes sense when your premises are rented or shared, when you are unsure of the HSN or SAC codes, or when a REG-03 query arrives. Tax Garden's GST registration service prepares and files the application and replies to the officer.

Sources

This checklist is verified against the GST portal (gst.gov.in and tutorial.gst.gov.in), the CGST Act, 2017 (Sections 22, 24, 25, and 107) and the CGST Rules, 2017 (Rules 8, 9, and 14A), CBIC Notification No. 10/2019-Central Tax dated 7 March 2019 (Rs. 40 lakh goods threshold), CBIC Notification No. 18/2025-Central Tax (Rule 14A, effective November 1, 2025), and CBIC Instruction No. 03/2025-GST on registration document standards. Provisions, thresholds, and form numbers are current as of June 2026. Confirm specific dates and limits on the official GST portal before filing.