GST Hub India

Updated: 15th August 2026•Central Goods and Services Tax (CGST) Act, 2017 (TY 2026-27)

GST Registration in India — Thresholds, Documents & Process (2026)

जीएसटी पंजीकरण संपूर्ण प्रक्रिया

Step-by-step statutory guide to GST registration: turnover thresholds (₹40L for goods, ₹20L for services), mandatory inter-state/e-commerce rules, biometric authentication, and REG-06 certificate download.

Written by: Author Profile

GST & Indirect Tax Review Desk

Indirect Tax Legal Review Panel • GST Technical Review Desk

Reviewed & Fact-Checked by: Technical Review Panel

Direct Tax & CA Review Panel

Chartered Accountancy Review Panel • Senior Direct Tax Review Desk

Published: 1st April 2026•Last Updated: 15th August 2026•Last Reviewed: 15th August 2026

Key Statutory Highlights (2026-27)

Threshold for mandatory registration: ₹40 Lakh for goods (normal category states), ₹20 Lakh for services and special category states.

Mandatory registration regardless of turnover for: Inter-state taxable suppliers, e-commerce operators, and casual taxable persons.

Biometric Aadhaar authentication mandatory for high-risk new applicants across all states.

Who is Eligible & When Does it Apply?

Applicability #1

Businesses, freelancers, traders, and service providers crossing turnover limits or making inter-state taxable supplies.

Step-by-Step Procedure & Compliance Roadmap

Generate TRN (Part A)

Submit basic PAN, mobile number, and email address on gst.gov.in to receive Temporary Reference Number.

Submit Form GST REG-01 (Part B)

Fill business details, promoter KYC, bank details, and upload principal place of business proof.

Complete Aadhaar E-KYC

Authenticate via Aadhaar OTP or visit nearest GST Suvidha Kendra for biometric authentication.

Download GSTIN Certificate (REG-06)

Upon officer approval (within 7 working days), download certificate carrying 15-digit GSTIN.

Mandatory Documents Checklist

PAN of Entity/Proprietor

Aadhaar Card

Electricity Bill / Rent Agreement with NOC

Cancelled Cheque / Bank Statement

Common Mistakes & Compliance Risks to Avoid

•Commencing inter-state supplies without obtaining mandatory prior GST registration.

Frequently Asked Questions

Is voluntary GST registration allowed below turnover limits?

Yes. Any business can register voluntarily under Section 25(3) to claim Input Tax Credit on purchases and conduct B2B transactions.

Interactive Tax Calculators

GST Calculator

Related Tax Knowledge

GST Return Filing Schedule Input Tax Credit (ITC) Rules

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🛡️ Educational Disclaimer: FinSetu India is an independent educational guidance and calculation platform. Content is published for general citizen awareness based on applicable laws as of 2026-27. We do not provide personalized legal/tax advice or file returns directly. Verify current applicable rules on official portals or consult a qualified Chartered Accountant / Tax Lawyer.