Who must register
| Situation | Registration required? |
|---|---|
| Turnover above ₹40 lakh (goods) in UP | Yes |
| Turnover above ₹20 lakh (services) in UP | Yes |
| Inter-state sale of goods | Yes, regardless of turnover |
| Selling through e-commerce marketplaces | Yes, in most cases |
| Liable to pay tax under reverse charge | Yes |
| Below the limit, selling to businesses | Optional; voluntary registration possible |
Turnover limits differ for special category states and for certain businesses. Confirm the current limits before applying.
Documents needed
- PAN of the business (or of the proprietor)
- Aadhaar and photo of the proprietor, partners or directors
- Constitution proof: partnership deed, LLP agreement or certificate of incorporation
- Business address proof: electricity bill plus rent agreement or ownership proof
- No-objection certificate from the owner if the premises are not owned
- Cancelled cheque or bank statement
- Board resolution or authorisation for the signatory, for firms and companies
The application, step by step
- Part A on the GST portal: enter PAN, mobile and email, and verify with OTPs to get a temporary reference number.
- Part B: fill in business details, place of business, partners or directors, goods or services with HSN or SAC codes, and bank details.
- Upload documents and submit.
- Complete Aadhaar authentication through the link sent to the registered mobile and email.
- The officer reviews the application and may approve it, raise a query, or order physical verification.
- Once approved, download the registration certificate (Form REG-06).
How long it takes
With matching documents and Aadhaar authentication, approval often comes within 3 to 7 working days. Queries or physical verification add time. Reply to any query within the time given, or the application may be rejected.
After you register
- Display your GSTIN on the name board and on every invoice
- Issue GST-compliant tax invoices
- File returns every month or quarter, including nil returns
- Keep records of sales, purchases and stock
Regular scheme or composition
Small businesses selling mainly to consumers may choose the composition scheme, which has a low fixed rate and fewer returns but no input tax credit. Businesses selling to other registered businesses usually choose the regular scheme so their buyers can claim credit.
Frequently asked questions
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Sources
Information is for general guidance and not a substitute for professional advice. Rules, rates and due dates change; confirm with us before acting.