GST Registration in India 2026

Every supplier of goods or services in India who crosses the prescribed turnover threshold is legally required to obtain GST registration. Under Section 22(1) of the Central Goods and Services Tax Act 2017, any person whose aggregate turnover exceeds Rs 20 lakh in a financial year must register for GST. Failure to register is not a clerical oversight, it is a violation that attracts a penalty of 10 percent of the tax amount due, or Rs 10,000 whichever is higher, under Section 122 of the CGST Act 2017. In 2026, GST compliance is also a prerequisite for operating bank accounts, raising invoices legally, and accessing input tax credit across your supply chain. KAMRIT Financial Services LLP manages the complete GST registration lifecycle on your behalf, from document collection and e-KYC verification through to Form GST REG-01 submission on the official GST portal at gst.gov.in, ARN generation, and delivery of your 15-digit GSTIN certificate. We handle officer queries, respond to Form REG-03 clarification notices, and ensure your GSP-01 application clears within the prescribed timelines. Whether you are a first-time trader in Karnataka, a service professional in Maharashtra, or a manufacturer expanding across states, KAMRIT delivers your GST registration without disrupting your operations.

What is GST Registration in India 2026?

GST registration is the legal process by which a taxable person is assigned a unique 15-character Goods and Services Tax Identification Number, commonly called a GSTIN. The GSTIN is allocated by the jurisdictional GST officer under the CBIC framework and the GST Council's rules. Once registered, the person becomes a taxable supplier under the CGST Act 2017 and is entitled to collect GST on outward supplies, claim input tax credit on purchases, and file periodic returns on the GST portal. The registration creates a digital compliance record linked to the PAN of the business or individual. For regular businesses, the threshold is Rs 20 lakh per annum. For businesses operating in special category states, the threshold stands at Rs 10 lakh under Section 22(1). Entities making inter-state supplies, operating through an e-commerce platform, or falling under compulsory registration categories must register regardless of turnover. The registration certificate issued under Form GST REG-06 is evidence of lawful tax compliance and is required when opening a current account, issuing a tax invoice, or claiming refunds from the GST portal.

Who needs this

KAMRIT verifies every applicant against the mandatory eligibility conditions under the CGST Act 2017 before submission. The following categories of persons are required to register.

• Any person with aggregate turnover exceeding Rs 20 lakh in a financial year, or Rs 10 lakh in special category states, must register under Section 22(1).
• Inter-state suppliers must register regardless of turnover under Section 22(3) of the CGST Act 2017.
• E-commerce operators and marketplace aggregators facilitating supplier sales must register under Section 24 of the CGST Act.
• Casual taxable persons and non-resident taxable persons making occasional supplies must register before commencing activity.
• Businesses receiving reverse charge supplies above the threshold must register under the CGST Act rules.
• Existing registrants whose composition scheme has been cancelled by the jurisdictional officer are ineligible for immediate re-registration on the same PAN.
• Applicants must have a valid PAN linked to an active mobile number and email address for e-KYC verification on the GST portal.
• Trusts, charitable institutions, and NGOs supplying goods or services above the threshold must register unless specifically exempt under a notification.
• Importers of goods into India must obtain GST registration even if domestic turnover is zero under Section 22 read with the Integrated GST Act 2017.
• Businesses operating in more than one state must register separately in each state under the relevant state GST Act in addition to the CGST Act.

Documents required

The GST portal requires scanned copies of specific documents uploaded in PDF or JPEG format with file sizes not exceeding 10 MB per file. KAMRIT performs a completeness check on every document before submission to avoid REG-03 queries.

• PAN card of the applicant firm or individual as identity and PAN verification is mandatory for GST registration.
• Aadhaar card of the proprietor, partners, directors, or karta for e-KYC authentication on the GST portal.
• Bank statement or cancelled cheque leaf bearing the IFSC code and account number for account verification.
• Proof of principal place of business including rental agreement, electricity bill not older than 3 months, or property tax receipt.
• Photograph of the applicant in passport size format for Form GST REG-01 submission.
• Certificate of Incorporation for companies, Certificate of Registration for LLPs, or Partnership Deed for firms as constitution of business proof.
• Memorandum of Association and Articles of Association for companies registered under the Companies Act 2013.
• Director or partner KYC documents including PAN and address proof for all designated individuals.
• Form GST REG-01 declaration in Part B with authorised signatory details and digital signature.
• Letter of authorisation or board resolution appointing the signatory for GST compliance submissions.

How KAMRIT runs it, step by step

KAMRIT follows a structured five-step process from engagement to certificate delivery. Each stage has defined deliverables and timelines communicated to the client at kickoff.

1. Document Collection and Compliance Audit. KAMRIT's compliance team receives documents from the client via secure portal upload. We verify PAN-Aadhaar linkage, check the mobile number and email linked to the PAN on the income tax portal, confirm the principal place of business address, and review the nature of supply to determine whether standard registration or composition applies. This audit eliminates common reasons for REG-03 queries before the application is filed. Turnaround for this stage is 1 working day after document receipt.
2. Form GST REG-01 Preparation and e-KYC Completion. KAMRIT prepares Form GST REG-01 on the GST portal using the client's PAN as the primary identifier. The authorised signatory completes e-KYC through Aadhaar-based OTP verification. For companies and LLPs, Digital Signature Certificate is enrolled. The constitution of business is declared and the HSN code for principal goods or services is entered. All field-level checks are validated before saving.
3. GST Portal Submission and ARN Generation. KAMRIT submits the completed Form GST REG-01 and uploads all supporting documents to the GST portal at gst.gov.in. On successful submission, the portal generates an Acknowledgement Reference Number within seconds. The ARN confirms that the application is under review with the jurisdictional officer. KAMRIT shares the ARN with the client on the same day of submission.
4. Officer Review and REG-03 Query Management. Under Section 25(5) of the CGST Act 2017, the officer has 3 working days to process the application. If additional information is required, the officer issues Form REG-03 specifying the query. KAMRIT receives the query notification on the portal and immediately coordinates with the client to prepare a response. Response to REG-03 must be filed within 7 working days of the query notice under Rule 9(3) of the CGST Rules 2017.
5. Approval and GSTIN Certificate Delivery. If the application is complete and correct, the officer issues Form GST REG-06 approving the registration and assigning the 15-digit GSTIN. The certificate is generated on the GST portal and is downloadable by the applicant. KAMRIT downloads the certificate, converts it to a shareable PDF, and delivers it to the client along with a compliance calendar for the first return filing cycle.

Timeline

The total end-to-end timeline for GST registration from document submission by the client to GSTIN certificate delivery typically spans 4 to 8 working days under normal circumstances. KAMRIT-controlled stages, including document verification, REG-01 preparation, and portal submission, are completed within 1 to 2 working days of receiving complete documents. ARN generation is immediate on the portal at the time of submission. The officer-controlled stage, which runs from ARN generation to REG-06 issuance, is governed by Section 25(5) of the CGST Act 2017 and has a maximum processing window of 3 working days. If a REG-03 query is raised, the overall timeline extends to 10 to 15 working days because the client must provide the additional information and KAMRIT must prepare and submit the response. KAMRIT tracks every ARN on the portal daily and notifies the client of status changes within 2 hours of portal update. Special category state registrations and applications involving complex HSN classifications may take longer due to additional scrutiny by the jurisdictional officer. On average, KAMRIT delivers the GSTIN certificate within 6 working days of complete document receipt.

How our pricing compares

KAMRIT offers GST Registration starting at Rs 699 for a straightforward, fast-track GSTIN issuance without bundled services. IndiaFilings charges Rs 1,499 for the same basic registration and quotes Rs 4,500 per quarter for ongoing compliance management, making the annual cost significantly higher. ClearTax prices basic GST registration at Rs 1,999 and its compliance packages start at Rs 3,999 per quarter, adding up to Rs 16,000 or more annually for a business in the Rs 20 lakh to Rs 1.5 crore turnover bracket. Vakilsearch and LegalRaasta quote between Rs 999 and Rs 2,999 for initial registration with additional charges for GSTR filing and ITR integration. KAMRIT's GST Plus 12 Months package at Rs 6,899 covers the registration certificate plus 12 months of GSTR-1 and GSTR-3B filing, which would cost Rs 12,000 or more through ClearTax on an annualised basis. The GST Plus ITR Annual package at Rs 17,899 bundles full GST compliance with income tax return filing, a combination that ClearTax prices separately at Rs 8,999 and Rs 5,999 respectively. KAMRIT's pricing is transparent, inclusive of government portal fees and KAMRIT's professional charges, and excludes only the government registration fee which is Rs 0 for regular businesses under the current fee schedule. No hidden charges, no escalation after ARN submission, and a dedicated relationship manager assigned from day one.

Common mistakes KAMRIT avoids

First-time GST applicants commonly make errors that delay ARN processing or result in cancellation of the application. KAMRIT's pre-filing checklist is designed to neutralise each of these risks before portal submission.

• Submitting the application with a PAN not linked to the correct mobile number causes e-KYC OTP failure on the GST portal and blocks REG-01 submission.
• Listing the principal place of business in a state other than the jurisdiction where the applicant physically operates leads to a jurisdiction dispute and REG-03 clarification notice.
• Uploading blurry or oversized documents in formats not supported by the GST portal results in automatic rejection under Rule 9(2) of the CGST Rules 2017.
• Missing the 7-day response window for a REG-03 query notice causes the application to be marked as abandoned on the portal and the client must refile from scratch.
• Registering for the composition scheme without understanding that it prohibits inter-state supply and limits input tax credit use can create compliance liabilities post-registration.
• Failing to file the first GSTR-1 and GSTR-3B return after receiving the GSTIN triggers penalty under Section 47 of the CGST Act 2017 even if no sales have occurred.
• Confusing GST registration with professional tax registration or shop and establishment licence leads to incomplete compliance coverage for the business.