New GST Apply

New GST registration is the process of obtaining a unique GST Identification Number (GSTIN) for a business or professional that is not yet registered under the Goods and Services Tax law. Once approved, the entity can legally charge GST on its supplies, claim input tax credit, and stay compliant with Indian tax regulations.

Any business whose turnover crosses the applicable threshold, along with certain categories like interstate suppliers, e-commerce sellers, and casual taxable persons, must complete GST registration online regardless of turnover in some cases.

For suppliers of goods, GST registration becomes mandatory once annual turnover crosses ₹40 lakh (₹20 lakh in special category states). For service providers, the threshold is lower, at ₹20 lakh (₹10 lakh in special category states).

These limits apply only to normal intrastate businesses; several categories must register irrespective of turnover, which is explained in more detail while checking how to apply for GST registration for different types of businesses.

Yes, in certain cases. Businesses making interstate supplies, selling through e-commerce platforms like Amazon or Flipkart, paying tax under reverse charge, or acting as a non-resident taxable person must register for GST irrespective of their turnover.

This is why many small online sellers specifically look into GST registration requirements for Amazon and e-commerce sellers, even if their sales are well under ₹40 lakh.

The core documents include PAN of the business or proprietor, identity and address proof of promoters or partners, proof of business registration (like a Certificate of Incorporation or Partnership Deed), proof of the principal place of business (rent agreement, electricity bill, or property tax receipt), and a scanned bank passbook or statement.

The exact list varies by entity type, so it helps to review the complete documents required for GST registration checklist before starting the application.

The application is filed online on the GST portal in two parts. Part A requires basic details like PAN, mobile number, and email ID, after which a Temporary Reference Number (TRN) is generated. Part B requires business details, promoter information, place of business, bank account details, and document uploads, followed by Aadhaar or DSC-based verification.

Once submitted, an Application Reference Number (ARN) is issued, and the officer either approves the application or raises a query. A full walkthrough is available in the guide on how to apply for a GST number online.

The government does not charge any fee to register for GST on the official portal — the entire process is free of cost when filed directly. However, if you engage a tax professional or consultant to handle documentation, verification, and filing on your behalf, service charges may apply depending on the complexity of your business structure.

A detailed cost breakdown, including optional professional fees, is available in this guide on GST registration fees in India.

If the application and documents are complete and Aadhaar authentication is used, GST registration can be approved within 3 to 7 working days on a deemed-approval basis. In risk-based cases where physical verification of the business premises is required, approval can take up to 21-30 days.

Businesses in a hurry to start operations often check options for fast-tracked GST registration to avoid delays in generating invoices or claiming input tax credit.

A Temporary Reference Number (TRN) is generated after filing Part A of the registration form and is valid for 15 days, allowing you to complete Part B of the application. Once the full application is submitted, an Application Reference Number (ARN) is issued, which is used to track the status of your GST registration on the portal.

If you lose your TRN before completing the form, you will need to generate a new one and restart, so it's best to complete the full GST registration process online in one sitting wherever possible.

Operating a business that is liable for GST registration without actually registering is a punishable offence under the CGST Act. Penalties can include 10% of the tax due (subject to a minimum amount) for genuine errors, and up to 100% of the tax due in cases of deliberate evasion, along with interest on the unpaid tax.

Beyond penalties, an unregistered business also cannot legally collect GST from customers or claim input tax credit, which is why most growing businesses prioritise professional GST registration services in India to stay compliant from day one.

Yes. GST registration is state-specific, so a business operating in more than one state must obtain a separate registration for each state, all linked to the same PAN. Even within a single state, a business can opt for multiple registrations for different business verticals if it wishes to file returns separately for each.

Businesses expanding to new states typically review a state-wise GST registration documents checklist in advance, since address proof and premises documents differ from state to state.