About GST Registration

New GSTIN application processing including REG-01 documentation Aadhaar authentication and ARN tracking. Forms handled: REG-01, REG-04, REG-06. Legal basis: Section 22 to 24 CGST Act and Rule 8-9 of CGST Rules.

Glossary

Plain-English glossary for this service

Non-Resident Taxable Person

NRTP — a person who occasionally undertakes transactions involving supply of goods or services in India but has no fixed place of business or residence in India. Defined in Section 2(77) and governed by Section 27 of the CGST Act.

TRN

Temporary Reference Number — generated after Part A of REG-01 is filed and validated by mobile and email OTP. The TRN is valid for 15 days and is used to log back in and complete Part B of the application.

PMT-06

Challan for GST Payment: Form used to deposit tax, interest, penalty or any other amount under GST. Generated on the portal and paid via net-banking, NEFT/RTGS, OTC (limited cases), or credit card.

SAC

Services Accounting Code — the GST classification code for services, analogous to HSN for goods. SAC 99 is the chapter for services; specific six-digit codes identify the service category.

Letter of Undertaking

LUT — undertaking filed by an exporter to make exports of goods or services without payment of IGST. Filed in Form RFD-11 and valid for the financial year.

e-Way Bill

Electronic waybill generated for movement of goods of value exceeding ₹50,000 (or lower in some States). Mandatory under Rule 138. Non-generation triggers detention and penalty under Section 129.

Place of Supply

The place where a supply is considered to take place under the GST law. Determines whether a transaction is intra-State (CGST + SGST) or inter-State (IGST). Sections 10 and 12 of the IGST Act govern.

Intra-State Supply

Supply where the location of supplier and the place of supply are in the same State. Attracts CGST plus SGST.

PAN

Permanent Account Number — the ten-character alphanumeric identifier issued by the Income Tax Department under Section 139A. GST registration is PAN-based; the same PAN can hold multiple GSTINs across different States or as separate business verticals.

Voluntary Registration

Registration obtained by a person not otherwise liable under Section 22 or Section 24. Once obtained, all provisions of GST law apply as to any registered person. Useful for ITC pass-through on B2B sales.

Principal Place of Business

The location specified as such in the certificate of registration, generally the principal place from which a business is operated. The address proof requirement at registration covers electricity bill, property tax receipt, or registered rent agreement with NOC.

Notification

Statutory instrument issued by the Central Government or State Government under specific sections of the GST Acts to bring into effect rates, exemptions, threshold revisions, or procedural changes. Carries the force of law.

Statutory Basis

Operative provisions cited on this page

Every claim on this page can be traced back to a section or rule below.

CGST Section 22Anchor

Persons liable for registration

Section 22 of the Central Goods and Services Tax Act 2017 sets the threshold-based registration trigger. A person whose aggregate turnover in a financial year exceeds ₹40 lakh for exclusive goods suppliers in Tamil Nadu or ₹20 lakh for service or mixed suppliers is liable to be registered in every State from which they make taxable supplies. Aggregate turnover is computed PAN-wise across India and includes taxable, exempt, exports and inter-State supplies but excludes inward supplies on reverse charge.

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CGST Section 24Anchor

Compulsory registration in certain cases

Section 24 overrides the threshold under Section 22 and mandates registration regardless of turnover for inter-State taxable suppliers, casual taxable persons, persons liable under reverse charge, e-commerce operators and sellers on e-commerce platforms required to collect TCS under Section 52, non-resident taxable persons, TDS deductors under Section 51, Input Service Distributors and persons supplying through e-commerce operators.

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CGST Section 25Anchor

Procedure for registration

Section 25 lays out the procedural framework — every person liable under Section 22 or Section 24 must apply for registration within thirty days from the date of becoming liable, in every State from which they make a taxable supply. Voluntary registration is permitted under Section 25(3). The proper officer grants registration after verification under Rule 9. Multiple business verticals within the same State can opt for separate registrations under Section 25(2) read with Rule 11.

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CGST Section 23

Persons not liable for registration

Section 23 lists categories of persons who are not liable to register under GST — those exclusively engaged in the supply of goods or services wholly exempt from tax, agriculturists supplying produce out of land cultivation, and certain notified categories. The threshold-based exemption applies on a State-by-State basis.

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CGST Section 27

Special provisions relating to casual taxable person and non-resident taxable person

Section 27 governs casual taxable persons (CTPs) and non-resident taxable persons (NRTPs). Registration is valid for ninety days, extendable by ninety more on application. CTPs and NRTPs must make an advance deposit of tax estimated for the registration period before the certificate is issued. This is the registration route used for exhibitions, trade fairs and temporary supply campaigns in Tamil Nadu.

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CGST Rule 8Anchor

Application for registration

Rule 8 of the CGST Rules prescribes Form GST REG-01 as the application for registration. Part A captures PAN, mobile and email — the system validates these and generates a Temporary Reference Number (TRN). Part B captures business details, promoters, authorised signatory, principal place of business, additional places, goods and services with HSN/SAC codes, bank account details and verification.

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CGST Rule 9Anchor

Verification of application and approval

Rule 9 requires the proper officer to examine the REG-01 application within seven working days. If everything is in order the registration is granted and the GSTIN issued in Form REG-06. If any information is found deficient, a notice in Form REG-03 is issued and the applicant must reply in REG-04 within seven working days. If no reply is received or the reply is unsatisfactory, the application is rejected in Form REG-05.

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CGST Rule 10A

Furnishing of bank account details

Rule 10A mandates that within forty-five days of registration or before furnishing the first GSTR-3B (whichever is earlier), the registered person must furnish bank-account details in Form REG-01 amendment. Failure to comply triggers Rule 21A suspension of GSTIN.

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Forms Library

Forms used in this engagement

REG-01Application for Registration

Two-part application — Part A captures PAN, mobile and email and generates a Temporary Reference Number; Part B captures business details, promoters, authorised signatory, principal place of business and bank account

Within 30 days of becoming liable; no upper limit for voluntary registration Common Portal (CBIC)

REG-02Acknowledgment of Application

System-generated acknowledgment issued to the applicant on submission of REG-01 confirming the Application Reference Number (ARN) and the date of submission

Auto-issued on submission of REG-01 Common Portal (system-generated)

REG-03Notice for Seeking Additional Information

Notice issued by the proper officer when REG-01 information is found incomplete or unsatisfactory; the applicant must respond within seven working days

Officer issues within 7 working days of REG-01 receipt Jurisdictional Range Officer

REG-04Reply to Notice Seeking Information

Applicant's response to REG-03 carrying clarifications, additional documents, or amended particulars

Within 7 working days of REG-03 Common Portal (applicant)

REG-05Order of Rejection of Application

Rejection order passed by the proper officer where REG-01 is found defective and REG-04 reply is unsatisfactory or not received

Issued after REG-04 deadline lapses Jurisdictional Range Officer

REG-06Certificate of Registration

Registration Certificate — the formal GSTIN allotment document carrying the 15-digit GSTIN, legal name, trade name, constitution, principal and additional places of business

Issued within 7 working days of complete REG-01 (or 30 days if physical verification triggered) Jurisdictional Range Officer / Common Portal

REG-07Application by TDS Deductor / TCS Collector

Separate registration application for entities required to deduct TDS under Section 51 or collect TCS under Section 52; obtains a TDS-only or TCS-only GSTIN

30 days before commencement of TDS / TCS obligation Common Portal (jurisdictional officer)

REG-09Application by Non-Resident Taxable Person

Application for registration by a non-resident taxable person making taxable supplies in India; advance deposit of estimated tax is required

At least 5 days before commencement of business in India Common Portal

REG-10Application by OIDAR Service Provider

Application by overseas providers of Online Information and Database Access or Retrieval services to non-taxable online recipients in India

Before commencement of supply Common Portal

REG-11Extension of Registration Period (Casual / NRTP)

Application by a CTP or NRTP seeking extension of the validity period beyond the initial 90 days; subject to advance-tax deposit for the extended period

Before expiry of initial 90-day period Common Portal

REG-13Application for UIN

Application for Unique Identification Number by UN Bodies, Embassies and notified persons for refund of GST paid

On need basis Common Portal / Central Government

REG-14Application for Amendment of Registration

Application to amend particulars furnished in REG-01 — legal name, address, signatory, promoters, additional place of business

Within 15 days of the change Common Portal

Statutory Deadlines

Compliance deadlines that matter

Miss any of these and the next consequence kicks in automatically.

Trigger event	Days	Form	Consequence
Aggregate turnover crosses the registration threshold in a financial year	30 days	REG-01	Liability to pay tax from the date the threshold was crossed; Section 122(1)(xi) penalty of ₹10,000 or the tax evaded, whichever is higher
First inter-State taxable supply by an unregistered person	30 days	REG-01	Compulsory registration trigger under Section 24(i); ITC of inputs held in stock is permitted from the date of liability if registration is obtained on time
Casual taxable person intends to commence supply	5 days	REG-01 + advance tax deposit	No supply can commence till GSTIN is issued; advance deposit covering the estimated period of validity is required
REG-03 deficiency notice issued by the proper officer	7 days	REG-04	Application is treated as rejected in REG-05 if no reply or unsatisfactory reply
Bank account particulars to be furnished post-grant of registration	45 days	REG-01 amendment (bank details)	Rule 21A suspension of GSTIN and bar on issuing tax invoices
Change in business name address or signatory	15 days	REG-14	Continued operation under stale particulars exposes invoices to challenge and ITC denial under Rule 36(4)
Application by e-commerce operator for TCS registration	30 days before commencement	REG-07	Cannot deduct or collect TCS without GSTIN; supplier ledger reconciliation fails
Application by government deductor for TDS registration	30 days before payment trigger	REG-07	Cannot deduct GST TDS or file GSTR-7 without a TDS-GSTIN
Suo motu cancellation order under Section 29(2) issued	90 days	REG-21	Revocation window lapses; only Commissioner-level extension under Section 30 proviso is available, and that itself caps at a further 180 days
Voluntary cancellation when business is discontinued or transferred	30 days	REG-16	Continued GSTIN exposure to nil-return non-filing and Rule 21A suspension

Comparison

Voluntary vs Compulsory

Aspect	Voluntary	Compulsory
Trigger basis	Any person below the Section 22 threshold who chooses to register under Section 25(3)	Section 22 threshold crossing or Section 24 specified category, regardless of turnover
Statutory provision	Section 25(3) of the CGST Act 2017	Sections 22 and 24 of the CGST Act 2017
Time limit to apply	No upper limit — can apply any time	Within 30 days from the date of liability under Section 25(1)
Application form	REG-01 (regular category)	REG-01 (regular category) or REG-07 (TDS/TCS) or REG-09 (NRTP)
Liability to file returns	All standard provisions apply once registered — monthly GSTR-1, GSTR-3B	All standard provisions apply — monthly GSTR-1, GSTR-3B and applicable category returns
ITC entitlement	Full ITC on inputs from registration date; pre-registration ITC limited to Section 18(1) windows	Full ITC on inputs from effective date of registration
Cancellation pathway	Can apply for cancellation under Section 29(1) if business is discontinued or turnover stays below threshold	Cancellation under Section 29(1) is permitted on the same grounds; for Section 24 cases, the triggering activity must cease
Penalty for delay	None — no late-registration consequence since there is no statutory obligation	Section 122(1)(xi) penalty of ₹10,000 or the tax evaded, whichever is higher, plus Section 50 interest
Use case	B2B service providers wanting ITC pass-through, startups capturing pre-revenue input ITC, exporters needing LUT	Crossed turnover threshold, inter-State supplier, e-commerce seller, NRTP, casual TP, reverse-charge liable, TDS/TCS role
Composition eligibility	Available under Section 10 if turnover stays within ₹1.5 crore (₹50 lakh for service providers under Section 10(2A))	Available under Section 10 only if compulsory-registration trigger is not one of the disqualifying categories (e-commerce, inter-State, etc.)
Documents required	Same as compulsory — PAN, Aadhaar, address proof, bank account, photograph, signatory authorisation	Same as voluntary plus any category-specific documents (LoA for SEZ, deductor proof for TDS-GSTIN, etc.)
B2B credibility	High — enables tax invoices and ITC flow to corporate clients	High — same B2B credibility as voluntary, plus statutory necessity