GST registration in India — 2026 playbook

Direct answer

GST registration in India in 2026 is required for any business with aggregate turnover above ₹40 lakh (goods) or ₹20 lakh (services), any inter-state supplier, any e-commerce operator, and any casual or non-resident taxable person — and the standard approval path takes 3–7 working days via the GSTN portal with all documents in order.

If you are starting a business in India in 2026 — whether it’s a private limited company, an LLP, a partnership firm, or a sole proprietorship — GST registration is one of the first compliance steps. The rules changed multiple times between 2017 and 2026; here is the operating playbook that reflects the current state.

Who needs to register

Per Section 22 of the CGST Act, GST registration is mandatory when any of the following apply:

• Aggregate turnover exceeds ₹40 lakh in a financial year for supply of goods (₹20 lakh for services). For special category states (Manipur, Mizoram, Nagaland, Tripura, Meghalaya, Sikkim, Arunachal Pradesh, Uttarakhand, Himachal Pradesh), the threshold is ₹10 lakh for both goods and services.
• You make any inter-state supply, regardless of turnover.
• You operate as an e-commerce seller or aggregator.
• You are a casual taxable person (occasional supplier without fixed place of business).
• You are a non-resident taxable person.

Documents you need

GST registration requires five categories of documents:

1. PAN of the entity — PAN is mandatory for the business entity. For companies and LLPs, the incorporation certificate establishes the PAN.
2. Aadhaar of the authorised signatory — The signatory whose Aadhaar is linked to their mobile number will be the primary filer. If the signatory’s Aadhaar is not linked to mobile, e-sign fails and the application is rejected.
3. Business address proof — A rent agreement with electricity bill or property tax receipt is the standard combination. The address on the rent agreement must match the address in the application exactly — mismatches are the leading cause of rejection.
4. Bank account statement or cancelled cheque — The account must be in the business name. A personal account in the proprietor’s name is not accepted for companies and LLPs.
5. Incorporation certificate — Required for private limited companies, LLPs, and societies. Sole proprietors and partnerships use the partnership deed instead.

The filing process step by step

Once the documents are in order, the registration path via the GSTN portal is:

1. Log in to the GST portal (gst.gov.in) and navigate to Services → Registration → New Registration.
2. Select the applicant type and enter the PAN. The portal auto-populates the business name from the Income Tax database.
3. Enter the principal place of business address, authorised signatory details, and bank account information.
4. Upload the supporting documents — PDF format, each under 10 MB.
5. Submit the application with e-signature (Aadhaar-based OTP) or DSC (Digital Signature Certificate). E-sign is faster for individuals; DSC is required for companies and LLPs.
6. An ARN (Application Reference Number) is issued within 3–7 working days for straightforward cases. Cases flagged for physical verification typically take 15–30 days.

Common rejection reasons and how to avoid them

Three rejection patterns account for the majority of GST registration delays in 2026:

• Address proof mismatch — The rent agreement, electricity bill, and GST application must show the same address, down to the floor or unit number. Verify the address format against the local municipal records before filing.
• Signatory Aadhaar not linked to mobile — Aadhaar e-sign requires the signatory’s mobile number to be linked to their Aadhaar. This is verified at the UIDAI portal (uidai.gov.in) before starting the GST filing.
• Bank account name mismatch — The bank account must be in the exact legal name of the entity. For a private limited company named “ABCD Technologies Private Limited,” the bank statement must show that full name — not an abbreviated or doing-business-as name.

What happens after registration

Once the GST registration is issued (GSTIN certificate downloaded from the portal), the business must:

• File GSTR-1 (outward supplies) by the 11th of the following month.
• File GSTR-3B (summary return with tax payment) by the 20th of the following month.
• File annual return (GSTR-9) by December 31 of the following financial year.
• Display the GSTIN on all invoices and the business website.

Businesses below the ₹5 crore aggregate turnover threshold can opt for the QRMP (Quarterly Return Monthly Payment) scheme, which reduces compliance to four filings per year instead of twelve.